BCC: Unannounced Cash Verification - Dated August 2, 2023

Summary

7 findings

1. Finding 1lowcash handling

   Staff failed to request auditor photo identification

   Staff at Land O' Lakes Central Permitting did not request to see the IG team's identification when auditors entered the cash area. BCC Inbound Financial Transactions Policy #400-17, Section II, Subsection C, Part 5, requires that visitors to any area where cash is held be verified by photo ID. This represents a compliance failure with an established security control.

   Recommendation: Compliance with agreements, contracts, laws, rules, regulations, policies, and procedures is required; no separate recommendation was provided beyond that requirement.
   Management response: Management agrees. Staff with cash-handling responsibilities will review the Financial Transaction Policy and sign the Financial Transactions Policy Acknowledgement Form. The review and signing will be incorporated into the department's onboarding process for new employees. All signed receipts will be saved in a department folder. Target implementation date: June 30, 2023.
2. Finding 2lowcash handling

   Reconciled deposit left unsealed without completed deposit ticket

   At Veterans Memorial Park, deposit procedures were not followed for the January 27, 2023 cash receipts. A deposit ticket was not completed and the plastic deposit bag was not sealed for a reconciled deposit. The Parks, Recreation, and Natural Resources Cash Check Receipt Policy requires that once the daily deposit is reconciled, the deposit ticket be completed and the deposit sealed in the bank-issued two-pocket plastic deposit bag.

   Recommendation: Compliance with agreements, contracts, laws, rules, regulations, policies, and procedures is required; no separate recommendation was provided beyond that requirement.
   Management response: Management confirmed the two-pocket plastic bag should be sealed after the deposit is reconciled and placed in the dual control key box or locked cabinet under sole control of the depositor until ready to go to the bank. Corrective action: refresher training will be provided to the team. Target implementation date: July 15, 2023.
3. Finding 3lowpolicy

   Change fund control form not updated after custodian separation

   The control form on file with Financial Services for Land O' Lakes Heritage Park still reflected an employee who had separated from service as of November 21, 2022, at the time of the January 23, 2023 unannounced audit. The control form was not updated to reflect the current custodian until January 27, 2023, after the IG's visit, and the IG verified the updated form was subsequently filed with Financial Services.

   Recommendation: Compliance with agreements, contracts, laws, rules, regulations, policies, and procedures is required; no separate recommendation was provided beyond that requirement.
   Management response: The control form was updated when the Fiscal Team was made aware of the staffing change. Going forward, future staffing changes will be reported to the Fiscal Team immediately. An interim custodian will be named while a position is being filled, and a new Change Fund Form will be completed once the position is filled. Target implementation date: effective immediately.
4. Finding 4lowcash handling

   Two CBA machine cash collections did not reconcile to reports

   Coin Bill Acceptor (CBA) machine cash collections did not reconcile to the IT Cash Reconciliation Report at two library locations: New River Branch Library had a $2.80 shortage, and Starkey Ranch Library had a $0.85 overage. The discrepancies were not considered significant but indicated procedural and/or equipment issues with collection processes.

   Recommendation: Enhanced training for staff responsible for CBA machine collection procedures.
   Management response: Library Services worked with the CBA equipment and software vendor to verify server settings, conduct daily cash counts, identify inconsistencies, and analyze results. The review resulted in a corrective action plan to replace bill acceptor and coin acceptor components in all CBA units systemwide. Systemwide cash-handling trainings were calendared for August 8–9 and 15–16, 2023. Replacement component receipt and installation forecasted no later than August 31, 2023.
5. Finding 5mediumcash handling

   Cash bag key found unsecured in unoccupied desk drawer

   At Land O'Lakes Heritage Park, the staff member on duty could not locate the key to unlock the bank cash bag securing the park's change fund. The IG auditor found the key in a vacant, unoccupied desk drawer, unsecured and unmarked. This represents a failure of physical access controls over cash assets.

   Recommendation: Proper access controls must ensure safeguarding of public assets. Physical security of keys to cash assets must be protected at all times.
   Management response: At the time of the audit, the Senior Recreation Specialist had not been trained on the key's storage location. The team at Land O'Lakes Heritage Park has since been informed of the proper location and is following department procedures, as confirmed in an internal audit on April 25, 2023. Corrective action: ensure proper training for new employees on their first day at a new facility. Target implementation date: effective immediately.
6. Observation 6lowother

   Cashiers required to stand on box at drive-thru window

   At the Utilities (Land O'Lakes) customer drive-thru window, cashiers were observed having to stand on a box in order to reach the service drawer. This practice creates a risk of falls and was noted as an unsafe work condition, though it fell outside the formal scope of the cash audit.

   Recommendation: Management may consider working with Facilities to resolve the drive-thru window configuration challenges to reduce the risk of falls and ensure staff safety.
   Management response: The CI&S Director is working with Facilities to modify the inside drive-through counter. A Work Order (confirmation number CKQX562) was submitted to Facilities. The existing box was removed and staff instructed not to stand on it or any box. A hand tool was provided to help staff reach items in the drawer. Target: box removal completed; Work Order submitted June 28, 2023, and being monitored for completion.
7. Observation 7lowother

   Point-of-sale system non-functional at Dade City Armory

   The point-of-sale (POS) system used to accept payments at the Dade City Armory did not function at the time of the audit. Despite the non-functional POS, a change fund was still being maintained at that location. This observation was outside the formal audit scope but was brought to management's attention.

   Recommendation: Consider alternative solutions that will allow payment processing at the Dade City Armory location.
   Management response: Parks, Recreation, and Natural Resources completed an internal audit of the Dade City Armory change fund on April 25, 2023. The Accountant I did not observe the change fund in consistent use and recommended returning it to the Clerk's Office; the team agreed and the change fund was returned on May 11, 2023. The County will require patrons to make transactions online prior to classes/events to avoid the POS and WiFi issues at the facility. Target implementation date: July 15, 2023.