| | | | | | | | REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS
BOARD MEETING DATE: September 12, 2017 CATEGORY: Consent - General Government-1.
SUBJECT:
FY 16/17 Annual Report of Shortage Reimbursements |
| | | | | | | | DEPARTMENT: | Auditor-Controller
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| | | | | | | | Supervisorial District No. : All
DEPARTMENT CONTACT: Brian Muir, Auditor-Controller, (530) 225-5541
STAFF REPORT APPROVED BY: Brian Muir, Auditor-Controller
Vote Required?
Simple Majority Vote | General Fund Impact?
General Fund Impact |
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| | | | | | | | RECOMMENDATION
Accept the annual report of shortage reimbursements totaling $4,349.75 for Fiscal Year 2016-17 made by the Auditor-Controller in accordance with Resolution No. 2004-56. |
| | | | | | | | SUMMARY
Resolution No. 2004-56, Government Code sections 29390 and 29390.1 allows the Board of Supervisors to authorize the Auditor-Controller to relieve shortages in accounts where the shortage does not exceed $500. Circumstances pertaining to the specifics of each incident have been thoroughly reviewed and appropriate corrective action taken with personnel responsible. There is no evidence of employee fraud involved. Appropriate follow-up and reinforced staff training pertaining to cash handling procedures, and internal controls also occurred.
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| | | | | | | | DISCUSSION
The Auditor’s office worked with departments in an effort to clean up the Outstanding Bad Check Receivable accounts in FY 16-17. The balances in the Bad Check Receivable Accounts as of 6/30/17 now reflect transactions that are less than 1 year old and most are pending with the District Attorney’s Bad Check Unit. Procedures have been implemented for the Auditor’s office to monitor the bad check accounts. Departments are being notified monthly of the results so they may proceed in a more timely manner with collection efforts. These procedures will reduce the backlog of bad checks; thereby ensuring County funds are collected timely.
The following summary recaps specific occurrences for the cumulative total of $4,349.75:
DATE |
FUND |
AMOUNT |
DEPARTMENT |
REMARKS |
7/5/2016 |
Public Safety |
50.00 |
District Attorney |
Cash Shortage $50 – Deposit 7-5-16 reconciling day’s receipts |
Various |
General |
148.00 |
County Clerk |
Uncollectible Bad Checks |
Various |
Sheriff’s Trust Admin |
702.55 |
Sheriff |
Various Cash shortages in collection of Fingerprint Reprint fees and Gun permits spanning several years |
Various |
Sheriff’s Trust Admin |
82.00 |
Sheriff |
Cash shortage Deposits in 11/2016 Gun permits Trust |
2/11/2013 |
General |
10.00 |
AG Comm/Sealer WTS/MS |
Uncollectible Bad Check |
Various |
Public Health |
111.00 |
Public Health |
Uncollectible Bad Checks |
Various |
Mental Health |
1,451.80 |
Mental Health |
Uncollectible Bad Checks |
Various |
Social Services |
507.00 |
Social Services |
Uncollectible Bad Checks |
10/23/2007 |
General |
25.00 |
Assessor/Recorder |
Uncollectible Bad Checks |
9/20/2007 |
Public Safety |
30.00 |
Coroner |
Uncollectible Bad Check |
Various |
General |
303.00 |
Assessor/Recorder |
Uncollectible Bad Checks |
3/2/2017 |
General |
1.00 |
Assessor/Recorder |
Shortage due to making change to customer |
4/22/2008 |
General |
34.90 |
Auditor-Controller |
Uncollectible Bad Check |
Annual Total |
General |
31.00 |
Assessor/Recorder |
Annual total of shortages due to various reasons |
Annual Total |
General |
552.30 |
Treasurer/Tax Collector |
Annual total of shortages due to various reasons |
Annual Total |
General |
310.20 |
Auditor-Controller |
Annual total of shortages due to minor reconciling balances in retiree dental/vision accounts |
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$ 4,349.75 |
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| | | | | | | | ALTERNATIVES
The Board could choose not to accept this annual report for FY 2016/17, but that would be contrary to Resolution No. 2004-56 which requires the Auditor-Controller to render a written account to the Board of Supervisors of any shortage reimbursements made by the Auditor-Controller at the end of a fiscal year.
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| | | | | | | | OTHER AGENCY INVOLVEMENT
Appropriate documentation and coordination between the departments seeking relief for the shortages and Auditor-Controller’s Office occurred. This report has been shared with the County Administrative Office.
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| | | | | | | | FINANCING
The cumulative total of $4,349.75 shortage reimbursements were recognized in the appropriate cost centers as part of FY 16/17 budget.
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