CCC: Unannounced Cash Count – Dated January 9, 2021
Summary
The Pasco County Clerk & Comptroller Department of Inspector General conducted an unannounced audit (Report No. 2020-12) of all change funds and juror bags issued across CCC departments, covering 79 cash drawers/bags across 14 change funds. Unannounced cash counts were performed between November 19–23, 2020, across Civil Courts, Criminal Courts, and Records divisions at both Dade City and New Port Richey locations.
The IG concluded that change funds existed and reconciled to supporting documentation, safes were generally properly secured, and control forms were up to date. However, 3 opportunities for improvement were identified relating to a cash overage, an unsecured change fund, and improper items found in a safe. All findings were acknowledged by management with corrective action plans targeting implementation by December–January 2021.
3 findings
- Finding 1lowcash handling$2
Change drawer overage and inaccurate overage/shortage forms
One change drawer at Traffic in New Port Richey was over by $2 at the time of the audit on November 19, 2020. A clerk had borrowed $2 from another clerk the previous day to make change rather than using the designated $700 change fund kept in the safe. While the overage was reported to Finance at end of day and a corresponding shortage was reported the prior day, the explanations on both Overage/Shortage Forms were documented incorrectly.
Recommendation: Since compliance with agreements, contracts, laws, rules, regulations, policies, and procedures is expected, a formal recommendation was not provided.Management response: Acknowledged. Teammates have been counseled. Procedure will be updated to include the policy of making change for their cash drawer. Target implementation: teammate counseled 12/08/2020; updated procedure 01/08/2021. - Finding 2mediumcash handling
Change fund left unsecured during business hours at Court Records
The change fund at Court Records in Dade City was not secured at the time of the audit on November 23, 2020. The fund was maintained in two unlocked cash bags on a shelf underneath the cash register drawers. No documented policy or procedure governing the security of cash funds during business hours existed at the time of the audit.
Recommendation: Establish policies and procedures that govern the security of cash funds during business hours to protect teammates and prevent monetary loss to the Clerk & Comptroller's Office.Management response: Acknowledged. Current procedure reviewed with teammates. Procedure will be updated to clearly state that all money must be maintained in the locked cashier drawers during business hours. Target implementation date: December 21, 2020. - Finding 3mediumpolicy$11
Unauthorized and untracked items found in Official Records safe
The safe at Official Records in Dade City was found to contain an unprocessed check dated August 11, 2020, for $11 that management was unaware of — it had been misplaced in the safe for approximately three months and was returned to the customer as a result of the audit. The safe also contained a customer's driver license of unknown duration; management did not know what to do with it and had not notified their Director. No procedure existed for regular safe inspections or for handling customer-owned sensitive items found in the safe.
Recommendation: Implement a policy and procedure requiring the safe to be inspected on a regular basis (e.g., weekly or monthly). Develop a policy and procedure providing guidance for handling items belonging to customers, including notifying the proper chain of command.Management response: Acknowledged. Written safe procedures will be updated to address weekly safe audits, camera coverage over cash drawers, and handling of miscellaneous items. The driver's license was returned to the Tax Collector after discovery by the Inspector General. Target implementation date: December 21, 2020.