CCC: Unannounced Cash Counts - Dated February 28, 2023
Summary
The Pasco County Clerk & Comptroller's Department of Inspector General conducted an unannounced audit of 10 change funds distributed across 58 secured drawers and bags within the Criminal Courts, Civil Courts, and Records departments. Cash counts were performed between July 9, 2022, and July 28, 2022, with objectives to verify fund existence and correct amounts, proper security, accurate general ledger accounting, up-to-date control forms, and proper safe security.
The IG identified 3 opportunities for improvement: two change funds were transferred between divisions without proper notification or documentation, one unsecured cash drawer was observed unattended, and a safe at Dade City Official Records was found to contain spare keys and evidence vault combinations unknown to division management. Cash receipts and supporting documentation were otherwise found to be present and correct, and all safes were properly secured at the time of audit.
Management agreed with all findings and developed corrective action plans targeting June 2023 implementation, including drafting agency-wide cash-handling procedures, addressing key security practices with staff, and updating safe inventory procedures. Financial Services was also directed by senior leadership to create and implement an agency-wide cash-handling procedure applicable to all departments.
3 findings
- Finding 1mediumcash handling$200
Two change funds transferred without proper notification or documentation
On 6/22/2022, the IG identified a $200.00 shortage in the Clerk's change fund control form totals when reconciling to the Clerk's General Fund. Two change funds of $200.00 each were transferred from the NPR Civil Circuit Division to the Domestic Relations Family Division without notifying Finance. An updated control form was created for Civil Circuit on 4/8/2022, but the corresponding form for Domestic Relations Family was not created until 6/23/2022, after the IG brought the issue to management's attention.
Recommendation: No formal recommendation was provided, as compliance with policies, procedures, and administrative directives was expected.Management response: Management agrees with the recommendations. Updated Change Control forms have been submitted. The department is drafting cash fund control procedures that will include provisions to notify Finance when changes are made to change funds or control forms. All teammates with cash handling responsibilities will sign a Certificate of Receipt upon reviewing the Cash Handling Procedures, and this will be incorporated into the onboarding process. All signed receipts will be saved in a department folder. Target implementation: June 2023. - Finding 2mediumcash handling
Unsecured change fund left unattended at workstation
During an unannounced cash count on 6/27/2022 at the New Port Richey (NPR) Child Support Division, the IG observed an unsecured cash drawer at an unattended workstation. This represented a failure to secure public funds when the assigned cashier was not present.
Recommendation: Revise internal policies and procedures to require cash drawers be kept secured while unattended by their assigned cashier.Management response: Management agrees with the recommendation. The matter was addressed with the teammate assigned to the till, and key security was discussed with all Civil teammates with cash handling responsibilities. The department is finalizing cash fund assignment procedures to include language addressing this finding. Additionally, the Chief Administrative Officer and Chief Operations Officer directed Financial Services to create and implement an agency-wide cash-handling procedure, with each department ensuring teammates acknowledge and are trained on the procedure. Target implementation: June 2023. - Observation 3lowevidence
Safe contained spare keys and evidence vault combinations unknown to management
During an unannounced cash count on 6/9/2022, the IG observed the contents of the safe at Dade City Official Records and found several spare/copy keys for other departments and a folder containing combinations for both evidence vaults. A Records Division Operations Supervisor stated on 6/28/2022 that they were unaware these items were stored in the safe. The HR Director also confirmed HR was unaware, and while HR tracked to whom combinations were distributed, it could not track where they were stored thereafter. The Records Assistant Director later advised on 12/5/2022 that the vault codes found were obsolete.
Recommendation: Revise internal policies and procedures to include periodic monitoring and documenting of the safe's contents. If an item needs to be stored temporarily in the safe, document management authorization, a description of the item, the reason for storage, the expected duration, and the date returned.Management response: Management agrees. The past practice of one division holding spare keys for another division is not best practice. Records will update safe procedures to include a 6-month inventory/audit of Records safes conducted by the Director or Assistant Director. The existing Key Management Redesign project (Action Plan Item #357) will delineate where and how spare keys will be stored, managed, and documented organization-wide. Safe procedures will be updated immediately; the Action Plan item is on track for completion in FY22/23. The Records Assistant Director will work with the Operations Supervisor for DC Court Records to relocate or properly dispose of the noted items.