Title
Department of Transportation recommending the Board approve a request for relief from accountability for a cash shortage in the amount of $32 in the Department of Transportation’s permit counter petty cash drawer, pursuant to Government Code Section 29390 and upon review and approval of the Auditor-Controller, due to an error in cash handling.
FUNDING: General Fund.
Body
DISCUSSION / BACKGROUND
Pursuant to Government Code Section 29390, the County historically has required departments to present to the Board a request for relief from accountability for cash shortages.
On Friday, April 12, 2019, during their weekly cash drawer reconciliation, the Chief Administrative Office, Community Development Finance and Administration Division (Finance) discovered a shortage totaling $32 in the Department of Transportation’s (Transportation) permit counter petty cash drawer. Finance determined that a single receipt in the amount of $32 was present, but that the cash information strip and funds were missing.
Transportation staff were notified of the shortage the following Monday and a thorough attempt to locate the missing funds was made. The missing funds were from a single, repeat, cash paying customer for two permits for a two unit ($16 per unit) mobile home oversize haul permit. Staff was unable to issue the two permits at the counter due to the customer not having all the required documentation, specifically a CHP escort contract. Staff was asked if Transportation could accept the payment, without issuing the permits, and allow the customer to submit the required documentation and finalize the process electronically. To minimize the impact on the customer and provide quality customer service, staff agreed to accept the payment. During the confusion of the Building C carpet replacement project which was going on at the time, the cash information strip and funds were inadvertently misplaced. After a thorough review by Transportation and Finance, there is no proof of fraud or gross negligence in connection with the shortage.
The internal cash control procedures have been reviewed and process/system improvements have been made or are in the process of being finalized to avoid similar incidents.
ALTERNATIVES
Petty Cash can carry the petty cash variance on the log indefinitely.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
Chief Administrative Office, Central Services Division
CAO RECOMMENDATION / COMMENTS
It is recommended that the Board approve this item.
FINANCIAL IMPACT
There is no change to Net County Cost. Transportation’s County Engineer, Special Department Expense Budget will be debited $32 to replenish the cash.
CLERK OF THE BOARD FOLLOW UP ACTIONS
N/A
STRATEGIC PLAN COMPONENT
Good Governance
CONTACT
Rafael Martinez, Director
Department of Transportation
Becky Morton, Chief Fiscal Officer
Chief Administrative Office
Community Development Finance and Administration Division