County of Fresno - File #: 19-0760

• File #: 19-0760
• Name: Cash Manual and Over and Shortages
• In control: Auditor - Controller
• On agenda: 7/9/2019
• Final action: 7/9/2019
• Enactment #: Resolution No. 19-268, Resolution No. 19-269
• Title: 1. Approve revised Administrative Policy 16 - Cash Shortages to provide that departments are to follow the processes defined in the Cash Manual and clarify the responsibility of the Auditor-Controller/Treasurer-Tax Collector to maintain the Cash Manual. 2. Approve and Adopt Cash Manual to improve internal controls over cash handling. 3. Adopt a Resolution establishing cash difference funds and overage funds for the Auditor-Controller/Treasurer-Tax Collector, the Assessor-Recorder, the Clerk/Registrar of Voters, Probation, Public Health, and Public Works and Planning; delegating to the County Auditor authority to replenish cash difference funds and to transfer overage funds to the General Fund; and ratifying prior actions concerning accounts with comparable functions. 4. Adopt a Resolution updating the procedures to relieve County officers and employees of shortages in County funds in the absence of fraud or gross negligence and delegating to the County Auditor limited authority to repl...

Date	Action By	Action	Result
7/9/2019	Board of Supervisors	Conducted Hearings	Pass

DATE: July 9, 2019

TO: Board of Supervisors

SUBMITTED BY: Oscar J. Garcia, CPA
Auditor-Controller/Treasurer-Tax Collector

SUBJECT: Administrative Policy 16 - Cash Shortages; Cash Manual; Resolution to Establish Cash Difference Funds and Overage Funds; Resolution for Procedure to Relieve from Shortages

RECOMMENDED ACTION(S):
TITLE
1. Approve revised Administrative Policy 16 - Cash Shortages to provide that departments are to follow the processes defined in the Cash Manual and clarify the responsibility of the Auditor-Controller/Treasurer-Tax Collector to maintain the Cash Manual.
2. Approve and Adopt Cash Manual to improve internal controls over cash handling.
3. Adopt a Resolution establishing cash difference funds and overage funds for the Auditor-Controller/Treasurer-Tax Collector, the Assessor-Recorder, the Clerk/Registrar of Voters, Probation, Public Health, and Public Works and Planning; delegating to the County Auditor authority to replenish cash difference funds and to transfer overage funds to the General Fund; and ratifying prior actions concerning accounts with comparable functions.
4. Adopt a Resolution updating the procedures to relieve County officers and employees of shortages in County funds in the absence of fraud or gross negligence and delegating to the County Auditor limited authority to replenish shortages of up to $500 in County funds.
REPORT
Approval of the recommended actions will revise Administrative Policy 16; approve and adopt a Cash Manual; adopt "Resolution Establishing Cash Difference Funds and Overage Funds for Certain County Officers and Administrative Heads of County Departments, Delegating to the County Auditor Authority to Replenish Cash Difference and to Transfer Overage Funds to the General Fund, and Ratifying the Prior Actions Concerning Accounts with Comparable Functions" ("Cash Difference and Overage Fund Resolution"); and adopt "Resolution to Update the Procedure to Relieve County Officers and Employees of Shortage...