Title
Environmental Management Department recommending the Board approve a request for relief from accountability for a cash shortage in the amount of $60 in Environmental Management Department’s petty cash box, pursuant to Government Code section 29390 and upon review and approval of the Auditor-Controller, due to an error in cash handling.
FUNDING: Non-General Fund / Permit Fees.
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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 November 21, 2019, a petty cash shortage was identified in the Environmental Management Department’s (Environmental Management) cash box and brought to the attention of the supervisor. The cash box was re-counted and the $60 shortage was confirmed. Additionally, the previous 30 days of daily transaction register entries were reviewed to identify discrepancies in cash payments of invoices and individual invoice entries were also reviewed in EnvisionConnect, Environmental Management’s data management, invoicing, and payment software system. No discrepancies were identified in those invoice transactions.
In an effort to prevent petty cash shortages from occurring in the future, Environmental Management has developed and implemented new cash transaction procedures. Some changes include providing change receipts to customers, requiring two approved staff members to be present when the cash box is accessed, and additional documentation of cash transactions separate from EnvisionConnect.
ALTERNATIVES
The petty cash box can carry the cash variance; however, this could make it difficult to make change on a regular and timely basis.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
The Department provided a memo to the Auditor-Controller on December 13, 2019 notifiying them of the shortage and the Department's intent to develop and implement new cash transacti...
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