CCC: Traffic Unannounced Cash Count – Dated November 23, 2021
Summary
The Inspector General conducted Consulting Engagement #2021-08, an unannounced cash count of change funds and juror bags held by the Criminal Traffic Department at the New Port Richey and Dade City locations on November 4 and November 9, 2021. The objective was to verify that 35 cash drawers and bags totaling $13,925 existed and were properly secured.
Overall, cash funds reconciled to supporting documentation at the time of the counts. However, 2 of the 35 drawers at the Dade City location were found unattended with keys left in the lock before their assigned cashiers had arrived, creating a risk of unauthorized access or tampering. The IG recommended that change funds remain in the safe until the assigned cashier is present, or that compensating controls such as supervisor key custody be implemented.
1 finding
- Observation 1mediumcash handling$1,325
Unattended Cash Drawers with Keys Left in Lock
At the Dade City location, two change fund drawers were placed in cashier stations before their respective cashiers had arrived for work, and the drawer keys were left in the lock while the drawers were unattended. This condition was observed during the unannounced cash count on November 9, 2021. The practice increased the risk of unauthorized access to or tampering with the change funds.
Recommendation: Change funds should remain in the safe until the assigned cashier is present. If this is not feasible, compensating controls should be implemented, such as requiring a supervisor to keep the drawer keys secure until the respective cashier reports to work.