BCC: Unannounced Cash Counts – Dated December 13, 2022
Summary
The Pasco County Clerk & Comptroller's Department of Inspector General conducted unannounced cash counts of 11 change funds authorized by the BCC Public Services Branch, distributed across 19 secured drawers and bags at locations including libraries, parks, recreation complexes, and Animal Services. Counts were performed between June 10, 2022, and July 14, 2022, with follow-up visits through September 2022. The audit assessed whether funds were present in the correct amount, properly secured, properly accounted for in the general ledger, and whether control forms and safes were in order.
The IG found 10 of 11 change funds in compliance — cash properly secured, receipts and documentation correct, control forms current, and safes secured. Two opportunities for improvement were identified: one change fund for the Dade City Armory was stored off-site at Wesley Chapel District Park for an extended period due to a non-functional point-of-sale system, and one change fund at SunWest Park was effectively idle with staff unaware of its existence. Both issues were resolved by management prior to the report's issuance.
2 findings
- Finding 1mediumcash handling
Change fund stored off-site at wrong location for months
A change fund (CF-75) was established on 4/8/2022 for the Dade City Armory, but on 6/17/2022 the IG found the uncashed fund check (dated 5/3/2022) sitting in the safe at Wesley Chapel District Park rather than at its assigned location. The fund check was not cashed until 6/22/2022 — 50 days after issuance — and the IG's three subsequent attempts to observe the fund at the Armory (6/22, 7/14, and 8/9/2022) all found it absent because the point-of-sale system lacked sufficient Wi-Fi connectivity to process transactions. Management was unaware the fund was not in use at the Armory.
Recommendation: Return the cash fund to the Clerk's office until the Dade City Armory can conduct customer transactions.Management response: Management explained the delay in cashing the check was due to communication and bank-access issues. Once notified, the department contacted IT, which determined AT&T signal was sufficient and deployed a new MiFi unit; connectivity was confirmed on 8/17/2022. The IG verified the fund was present at the Armory on 9/8/2022. - Finding 2lowcash handling
SunWest Park change fund idle with staff unaware of it
Change fund CF-74 was established for SunWest Park on 2/1/2022, but park employees were unaware a change fund existed and had to contact the Park Operator by phone during the audit to locate it. The Park Operator confirmed the fund was not used in daily operations and had only been used once since issuance, reserved solely for large events requiring overflow parking. The fund was being held without active use or staff awareness, representing a weak internal control environment.
Recommendation: Return the cash fund to the Clerk's office and set up pay stations for the overflow parking lots. If an upcoming event requires a cash fund, request one only for the duration it is needed.Management response: Management agreed to return the fund to the Clerk's Office per County Policy 400-17, noting the overflow lot is undeveloped and not suitable for a pay station. They proposed seeking BCC approval on an annual basis to re-establish a change fund on a case-by-case basis for specific events each fiscal year. The fund was returned by 8/25/2022, confirmed by the IG on 12/5/2022.