HomeMy WebLinkAboutTTC cash shortage letter from BC Auditor 11-30-10 .A, th Ad
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- LAND OF NATURAL WEALTH AND BEAUTY
OFFICE OF THE AUDITOR-CONTROLLER
COUNTY ADMINISTRATION BUILDING
25 COUNTY CENTER DRIVE•OROVILLE,CALIFORNIA 95955-3383
TELEPHONE: (530)538-7607
MEMORANDUM FAX: (530)538-7693
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TO: Administration(for the Board of Supervisors) _`ti_: .�TIe?N
111TV 3 0 2010
FROM: David A. Houser, Auditor- Controller
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DATE: November 30, 2010
SUBJECT; Treasurer-Tax Collector's Change Fund—Cash Shortage reported 11/8/2010
In accordance with Government Code Section 29390, the Treasurer-Tax Collector will need to re uest
Relief from Accountability in the amount of$100.00 for a financial loss suffered from their change fund
drawer as a result of a cash shortage in their tax payment receipts during the business day of
November 8, 2010.
After an investigation by Internal Auditors Annie Liu and Karen Koenig of this office of the circumstances
surrounding the missing money, we determined the shortage incident was due to certain process mistakes
that some policies and procedures not being followed. There was no evidence that the shortage was a
result of fraud or gross negligence as identified in Government Code Section 29390.
The District Attorney, Risk Management, and the Treasurer-Tax Collector, Linda Barnes,have been
advised of the loss and received copies of our report.
If your Board determines that no fraud or gross negligence exists, it would be appropriate for the Board to
approve the Treasurer-Tax Collector's Request for Relief from Accountability in the amount of$ 100.00
when requested by the Treasurer-Tax Collector in accordance with Government Code Section 29390.
DAVID A. HOUSER,
Auditor-Controller
DAH/AL
cc: Annie Liu, Internal Auditor
Karen Koenig, Internal Auditor
Linda Barnes, Treasurer-Tax Collector
Michael L, Ramsey, District Attorney
Steve Musselman,Risk Manager
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