| | | | | | | | REPORT TO SHASTA COUNTY BOARD OF SUPERVISORS
BOARD MEETING DATE: August 21, 2018
CATEGORY: Consent - General Government-2.
SUBJECT:
FY 17/18 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 in the amount totaling $780.85 for Fiscal Year 2017-18 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. |
| | | | | | | | DISCUSSION
The following summary recaps specific occurrences for the cumulative $780.85:
| DATE |
FUND |
AMOUNT |
DEPARTMENT |
REMARKS |
| 11/10/2016 |
Public Safety |
25.00 |
Probation |
Uncollectable bad check |
| 11/15/2016 |
Public Safety |
25.00 |
Probation |
Uncollectable bad check |
| 10/18/2017 |
General |
100.00 |
Treasurer |
Uncollectable counterfeit bill |
| 1/12/2018 |
Social Services |
10.00 |
HHSA |
Cash shortage $10 - Deposit 01-12-18 reconciling day's receipts |
| 4/23/2018 |
Public Safety |
5.00 |
Sheriff |
Cash shortage $5 in reconciling day's receipts |
| Annual Total |
General |
6.65 |
Assessor/Recorder |
Annual total of shortages due to various reasons. |
| Annual Total |
General |
609.20 |
Treasurer/Tax Collector |
Annual total of shortages due to various reasons. |
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$780.85 |
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| | | | | | | | ALTERNATIVES
The Board could choose not to accept this annual report for FY 2017/18, 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. |
| | | | | | | | 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. |
| | | | | | | | FINANCING
The cumulative total of $780.85 shortage reimbursements were recognized in the appropriate cost centers as part of FY 17/18 budget. |
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