CCC: Unannounced Cash Verification - Dated May 5, 2025
Summary
The Pasco County Clerk & Comptroller's Office Department of Inspector General conducted an unannounced audit of change funds across Civil Courts, Criminal Courts, and Records departments between July 12 and July 23, 2024. The audit covered 12 change funds distributed across 67 drawers and bags, verifying correct amounts, proper security, general ledger agreement, and current control forms on file with Finance.
The IG found that all change funds except one were present in the correct amount; the single exception was an immaterial $0.04 shortage traced to an unverified coin roll received from the bank nine months prior. Two control forms contained outdated information and three were not on file with Finance. All safes were properly secured. The IG identified 7 opportunities for improvement and 4 observations, all receiving agreement and corrective action plans from management.
11 findings
- Finding 1mediumpolicy
Change fund control forms not updated or missing
Departments did not always send updated control forms to Finance when cashier personnel changed, as required by FI-CF012. At the time of audit, two forms reflected outdated information (one Division Change Fund Control Form and one Custodian/Cashier Change Fund Control Form), and Custodian/Cashier Change Fund Control Forms did not exist for three custodians.
Recommendation: Since compliance with policies and procedures is required, a formal recommendation was not provided; however, departments were directed to submit updated and missing forms.Management response: All affected departments (Civil, Criminal, Records, Finance) agreed. Corrective actions included reminding leadership of compliance requirements, completing and submitting outstanding control forms, and updating Finance procedure FI-201 to clarify personnel-change steps. All actions completed by January 2025. - Finding 2mediumcash handling
Cash fund keys and bags left unsecured or unattended
Keys to locked cash bags were placed in a bowl and left unattended on a daily balancer's desk, and one change fund bag was stored in an unlocked drawer. This was a repeat finding from prior audits (reports #2022-02 and #2023-05). Policy CV-CVFUND 1 requires cash funds to be kept under lock and key at all times and keys to remain in the possession of the assigned teammate.
Recommendation: Since compliance with policies and procedures is required, a formal recommendation was not provided; staff were reminded of key security requirements.Management response: Civil management agreed. The Director discussed cash handling and key security procedures with the leadership team, and the Assistant Director addressed the specific mishandling with the teammate. Completed July 17, 2024. - Finding 3lowcash handling
No policy for verifying bank coin orders or resolving shortages
A $0.04 shortage was found in one change fund drawer, originating from an unverified coin roll received from the bank in October 2023, nine months before the audit. Finance instructed the unit to maintain the fund at the lower balance rather than seek reimbursement, resulting in a persistent variance between the accounting system and the verified fund total. No formal officewide policy existed governing verification of bank orders or handling overages and shortages.
Recommendation: Implement a formal written officewide cash handling policy requiring verification of all monies received from the bank and addressing procedures for overages and shortages in rolled coin or currency orders.Management response: Finance agreed. Financial Services is developing an office-wide Financial Transaction Policy/Guideline (Action Plan #159) that will include internal controls for verifying bank receipts and addressing overages and shortages. Target: May 2025. - Finding 4mediumcash handling
Unattended cash drawer with key left in lock
On July 15, 2024, the IG observed an unattended cash drawer with the key inserted in the lock. The Operations Supervisor confirmed the cashier had left the drawer unattended while on break. No officewide written policy addressed proper physical security of cash drawers and keys during breaks.
Recommendation: Implement a formal written officewide cash handling policy that addresses proper physical security of cash and keys to cash drawers and bags.Management response: Finance agreed. The office-wide Financial Transaction Policy/Guideline (Action Plan #159) will establish comprehensive security measures for cash and keys. Target: May 2025. - Finding 5lowpolicy
No lost and found procedures for valuable or sensitive items
On July 15, 2024, the IG found a debit card stored in a safe that a citizen had left at a service window in October 2023—approximately nine months prior. The Operations Supervisor was uncertain of the process for returning such items. The card was returned to the issuing bank the same day the IG identified it. No officewide policy existed for receiving, storing, documenting, and returning lost valuable or sensitive items.
Recommendation: Implement a formal written officewide policy and procedure providing guidance for securing, storing, and returning misplaced valuable or sensitive items.Management response: Administration agreed and will develop an office-wide Lost and Found Guideline. Target: July 2025. - Finding 6lowcash handling
Change fund bag used by wrong division
On July 23, 2024, the IG observed a Circuit Civil teammate using a change fund bag assigned to the Civil Family Division. The Civil Family and Circuit Civil Divisions each maintained separate change funds. No officewide written policy existed for documenting, assigning, and distributing change funds for daily cashiering.
Recommendation: Implement a formal written officewide cash handling policy and procedure providing guidance for documenting, assigning, and distributing change funds for daily cashiering.Management response: Finance agreed. Training was provided on procedure FI-201 Change Fund – Clerk (completed January 6, 2025), and FI-201 will be incorporated into the office-wide Financial Transaction Policy/Guideline (Action Plan #159) by May 2025. - Finding 7mediumcash handling
Change Fund Log–Master file inaccurate and control form dates unreliable
The Finance Change Fund Log–Master spreadsheet contained inaccurate or incomplete data; custodians, departments, or amounts were incorrect for some change funds, and discrepancies were not identified and corrected during reconciliation. Additionally, the control form template on Office Net auto-populated today's date when the PDF was opened, causing date discrepancies between the Log and submitted forms.
Recommendation: Implement a formal written officewide cash handling policy with guidance for timely reconciliation of control forms to assigned change fund records and define the effective date to be used. Improve control form templates so dates are not overwritten by a formula.Management response: Finance agreed. Procedure FI-201 was established for timely reconciliation guidance and officewide training was provided (completed January 6, 2025). Control form templates were improved with drop-down features and document locking upon director signature (completed January 30, 2025). - Observation Alowpolicy
Cashiers not notified when supervisors process transaction voids
A void appeared on one drawer's Daily Receipt Recap Details report, but the cashier had no documentation and was unaware of it. Only leads and supervisors can process voids in the cashiering system; the Operations Lead voided a transaction identified during quality review without informing the cashier. No officewide policy addressed communication of voids to affected cashiers.
Recommendation: Implement a formal written officewide cash handling policy and procedure providing guidance for communicating voids to affected cashiers.Management response: Finance agreed. Guidance on communicating voids will be incorporated into the office-wide Financial Transaction Policy/Guideline (Action Plan #159). Target: May 2025. - Observation Blowpolicy
No document version control process for control form templates
The Division Change Fund Control Form on file for one division was a different version than the one published on Office Net at the time of audit, making it unclear which version was correct. No formal version control process existed to track and manage revisions to change fund control forms.
Recommendation: Establish a document version control process to track and manage revisions to change fund control forms, ensuring the latest version is in use and a history of edits is maintained.Management response: Finance agreed. Control form templates were updated for accuracy and consistency; historical versions will be maintained within Finance, and departments will only access the most recent version via internal publication and email notification. Completed January 6, 2025. - Observation Clowpolicy
Inconsistent signature formats on change fund control forms
Signature formats on Custodian/Cashier Change Fund Control Forms were not consistent; some had wet signatures, others had digital signatures, and others had only typed names on signature lines. No officewide policy specified acceptable signature types for control forms.
Recommendation: Implement a formal written officewide cash handling policy and procedure providing guidance on obtaining wet or authentic digital signatures on control forms.Management response: Finance agreed. Procedure FI-201 Change Fund – Clerk was established to guide signature requirements and will also be included in the office-wide Financial Transaction Policy/Guideline (Action Plan #159). Completed January 6, 2025. - Observation Dlowpolicy
Control forms signed without proper delegation of authority
Control forms did not consistently reflect proper delegation of authority: leads signed for supervisors and managers, assistant directors signed for directors, and in one instance the Operations Supervisor signed on behalf of the cashier/custodian. No formal signature delegation process existed for change fund control forms.
Recommendation: Implement a formal written officewide cash handling policy and procedure that includes a signature delegation process for control forms and provides guidance on when delegation is appropriate.Management response: Finance agreed. Procedure FI-201 was established to define appropriate delegation and requires improper signatures to be returned for correction (completed January 6, 2025). Delegation controls will also be incorporated into the office-wide Financial Transaction Policy/Guideline (Action Plan #159) by May 2025.