Clerk & Comptroller
Audit findings · cash handling
33 findings match the current filter. Sorted by severity, then dollar amount.
- highcash handlingBCC · FY 2022
Bin location changes allowed inventory to be moved without management approval
For two items (#31251 and #2424C) at the Embassy Warehouse, bin locations were changed to 'as needed' prior to year-end, excluding them from inventory count sheets. Decisions to change bin locations were made solely by lead inventory specialists without required management approval, tracking, or monitoring. This created a risk that County assets could be mismanaged or misappropriated without detection.
in: BCC: Utilities Warehouse Inventories Follow-up – Dated December 13, 2022 - mediumcash handling$450,704BCC · FY 2023
Private Provider Refund Log and Schedule of Refunds List not reconciled to general ledger
The Private Provider Refund Log and Schedule of Refunds List did not agree with the Vendor 20 Payment Report (general ledger) as of November 18, 2021. Of 307 refund checks on the refund log, five unmatched records were identified including two checks with incorrect dollar amounts, one with an incorrect date, one check number not found on the Vendor 20 Payment Report, and one voided check whose replacement check number was not recorded. After reconciliation, the Schedule of Refunds List still reflected a variance of $155.46 from the Vendor 20 Payment Report. No formal written policy requiring periodic reconciliations of private provider refunds to the general ledger existed.
in: BCC: Development Services Private Provider Refunds - Dated June 30, 2023 - mediumcash handling$1,325CCC · FY 2021
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.
in: CCC: Traffic Unannounced Cash Count – Dated November 23, 2021 - mediumcash handling$280BCC · FY 2020
DMO petty cash fund unreimbursed with stale prior-year receipts
On January 30, 2020, two petty cash receipts at the Destination Management Organization (DMO) dated July and August 2019 (the prior fiscal year) totaling $280.00 had not been submitted for reimbursement. As a result, these expenditures were not recorded in the accounting system in the proper fiscal year. The existing policy's minimum balance threshold of $200.00 was too low and did not specify a required timeframe for reimbursement requests.
in: BCC: Change and Petty Cash Fund Audit – Dated June 2, 2020 - mediumcash handling$200CCC · FY 2023
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.
in: CCC: Unannounced Cash Counts - Dated February 28, 2023 - mediumcash handling$20BCC · FY 2021
Change drawer short $20 at Animal Services Adoption Center
During the February 2, 2021 cash count at the Animal Services Adoption Center, the change fund was short $20. Staff were aware of the shortage but could not identify when or how it occurred, and the Animal Services Director had not been formally informed prior to the IG bringing it to their attention on February 3, 2021. The shortage was suspected to have occurred on December 19, 2020 due to incorrect change given and improper closing verification. Documentation of the shortage and a timely police report could not be provided; an incident report was filed instead.
in: BCC: Unannounced Cash Count – Public Services and County Attorney – Dated May 18, 2021 - mediumcash handlingCCC · FY 2025
Cash fund keys and bags left unsecured or unattended
Keys to locked cash bags were placed in a bowl and left unattended on a daily balancer's desk, and one change fund bag was stored in an unlocked drawer. This was a repeat finding from prior audits (reports #2022-02 and #2023-05). Policy CV-CVFUND 1 requires cash funds to be kept under lock and key at all times and keys to remain in the possession of the assigned teammate.
in: CCC: Unannounced Cash Verification - Dated May 5, 2025 - mediumcash handlingCCC · FY 2025
Unattended cash drawer with key left in lock
On July 15, 2024, the IG observed an unattended cash drawer with the key inserted in the lock. The Operations Supervisor confirmed the cashier had left the drawer unattended while on break. No officewide written policy addressed proper physical security of cash drawers and keys during breaks.
in: CCC: Unannounced Cash Verification - Dated May 5, 2025 - mediumcash handlingCCC · FY 2025
Change Fund Log–Master file inaccurate and control form dates unreliable
The Finance Change Fund Log–Master spreadsheet contained inaccurate or incomplete data; custodians, departments, or amounts were incorrect for some change funds, and discrepancies were not identified and corrected during reconciliation. Additionally, the control form template on Office Net auto-populated today's date when the PDF was opened, causing date discrepancies between the Log and submitted forms.
in: CCC: Unannounced Cash Verification - Dated May 5, 2025 - mediumcash handlingCCC · FY 2024
Change funds and cash drawer keys left unsecured and unattended
On April 12, 2023, the IG observed multiple instances of unsecured cash across several divisions. In Family Civil and Official Records, two unattended cash drawers each were found with keys inserted in the locks. In Criminal Customer Service, two cash drawers, one juror bag, and a deposit were left unattended on a cashier balancing table; vault room keys for change fund drawers and juror bags were hanging openly on hooks despite dual-control safe requirements; and five juror cash funds inside the locked safe were stored in clear zippered bags with no locking mechanism.
in: CCC: Unannounced Cash Verification - Dated May 14, 2024 - mediumcash handlingCCC · FY 2024
Juror cash fund reimbursement not processed or monitored timely
On April 12, 2023, the IG identified one juror bag containing a Pending Reimbursement Form dated January 25, 2023, that had not been replenished for approximately 11 weeks. The pooled cash account had been debited on January 26, 2023, but no documentation existed to confirm the cash order was delivered, as delivery was disrupted by a BRINKS outage. The account was not credited for the undelivered cash order until April 27, 2023, after the IG's inquiry.
in: CCC: Unannounced Cash Verification - Dated May 14, 2024 - mediumcash handlingCCC · FY 2023
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.
in: CCC: Unannounced Cash Counts - Dated February 28, 2023 - mediumcash handlingBCC · FY 2023
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.
in: BCC: Unannounced Cash Verification - Dated August 2, 2023 - mediumcash handlingBCC · FY 2022
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.
in: BCC: Unannounced Cash Counts – Dated December 13, 2022 - mediumcash handlingCCC · FY 2021
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.
in: CCC: Unannounced Cash Count – Dated January 9, 2021 - mediumcash handlingBCC · FY 2021
Safe left unsecured and unattended at Hudson Regional Library
On January 29, 2021, auditors found the safe at Hudson Regional Library open and unattended, with the change fund drawer inside unsecured. Administrative Directive #45 requires safes to be locked immediately after use and never left unlocked. The error was discovered by auditors and immediately corrected by the manager on duty.
in: BCC: Unannounced Cash Count – Public Services and County Attorney – Dated May 18, 2021 - mediumcash handlingBCC · FY 2021
Daily cash collections and unsealed deposit stored unsecured at Veterans Memorial Park
During the January 29, 2021 unannounced cash count at Veterans Memorial Park, auditors found that day's cash collections and an unsealed deposit from the prior day were stored in an unlocked cabinet drawer inside an unlocked office. This violated the requirement to secure all cash and checks in a locked safe, filing cabinet, or cash box at all times.
in: BCC: Unannounced Cash Count – Public Services and County Attorney – Dated May 18, 2021 - mediumcash handlingBCC · FY 2020
Animal Services checks not endorsed per Administrative Directive 25
On January 30, 2020, at the Animal Services Administration Building, 14 receipted checks were found not endorsed in accordance with Administrative Directive #25. The directive requires all checks to be immediately endorsed for 'deposit only,' depicting the Board of County Commissioners and the bank account for deposit. The checks lacked the required restrictive endorsement at the time of the audit.
in: BCC: Change and Petty Cash Fund Audit – Dated June 2, 2020 - mediumcash handlingBCC · FY 2020
Change fund at J. Ben Harrill Recreation Complex left unsecured
On January 30, 2020, the change fund at J. Ben Harrill Recreation Complex was found maintained in an unlocked cash box, which was stored in an unlocked file cabinet in an unlocked back office. Administrative Directive #45 requires security safes to be locked at all times and personnel to close and lock the safe immediately before leaving the area. No recommendation was provided for compliance findings.
in: BCC: Change and Petty Cash Fund Audit – Dated June 2, 2020 - mediumcash handlingBCC · FY 2020
South Holiday Library failed to report cash drawer overage
During the January 30, 2020 audit, a cash drawer at South Holiday Library was found to be over by $0.10, confirmed and signed off by both the lead auditor and branch manager. However, the overage was not reported on the end-of-day 'Library Services Cash Receipts Summary' provided to General Ledger. This is a recurring issue, as a prior audit (#2019-01) also documented an unreported shortage at the same branch.
in: BCC: Change and Petty Cash Fund Audit – Dated June 2, 2020 - lowcash handling$2CCC · FY 2021
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.
in: CCC: Unannounced Cash Count – Dated January 9, 2021 - lowcash handlingCCC · FY 2025
No policy for verifying bank coin orders or resolving shortages
A $0.04 shortage was found in one change fund drawer, originating from an unverified coin roll received from the bank in October 2023, nine months before the audit. Finance instructed the unit to maintain the fund at the lower balance rather than seek reimbursement, resulting in a persistent variance between the accounting system and the verified fund total. No formal officewide policy existed governing verification of bank orders or handling overages and shortages.
in: CCC: Unannounced Cash Verification - Dated May 5, 2025 - lowcash handlingCCC · FY 2025
Change fund bag used by wrong division
On July 23, 2024, the IG observed a Circuit Civil teammate using a change fund bag assigned to the Civil Family Division. The Civil Family and Circuit Civil Divisions each maintained separate change funds. No officewide written policy existed for documenting, assigning, and distributing change funds for daily cashiering.
in: CCC: Unannounced Cash Verification - Dated May 5, 2025 - lowcash handlingBCC · FY 2024
Cash Overage Inaccurately Reported on Daily Closeout Documentation
During the unannounced count on April 23, 2024, the IG identified a cash overage in change fund CF-82 at the Wiregrass Ranch Sports Complex. The overage amount reported on the department's daily closeout documentation did not agree with the overage amount identified by the IG, indicating a deficiency in the process for reporting and recording cash overages and shortages. The discrepancy was immaterial in dollar terms but reflects a weakness in daily cash accounting controls.
in: BCC: Unannounced Cash Verification - Dated June 25, 2024 - lowcash handlingBCC · FY 2023
Cash bonds not held in separate bank account
All cash bonds on hand were counted on October 3, 2022 and the amounts agreed to ledgers available on the day of the count. However, cash bonds are not held in a separate bank account, so the balance could not be agreed to the trial balance. No significant variance was noted despite this limitation.
in: BCC: Pasco County Jail Transfer – Dated January 20, 2023 - lowcash handlingBCC · FY 2023
Inmate cash account system cannot generate historical reports
The inmate cash account was not included in the trial balance and the system could not generate a historical detail report from a prior date. As a result, the bank reconciliation for the inmate cash account could not be agreed to the trial balance. No significant variance was noted, but verification was limited by the system's reporting capability.
in: BCC: Pasco County Jail Transfer – Dated January 20, 2023 - lowcash handlingBCC · FY 2023
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.
in: BCC: Unannounced Cash Verification - Dated August 2, 2023 - lowcash handlingBCC · FY 2023
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.
in: BCC: Unannounced Cash Verification - Dated August 2, 2023 - lowcash handlingBCC · FY 2023
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.
in: BCC: Unannounced Cash Verification - Dated August 2, 2023 - lowcash handlingBCC · FY 2022
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.
in: BCC: Unannounced Cash Counts – Dated December 13, 2022 - lowcash handlingBCC · FY 2021
Locked inaccessible drawer found inside Land O' Lakes Library safe
On February 4, 2021, auditors discovered a locked drawer/compartment within the Land O' Lakes Library safe that could not be accessed because no key existed. The branch manager was unaware the drawer existed until auditors identified it. All safe compartments should be accessible at any time to ensure proper safeguarding of assets.
in: BCC: Unannounced Cash Count – Public Services and County Attorney – Dated May 18, 2021 - lowcash handlingBCC · FY 2021
Minor issues identified and immediately corrected by staff
During the unannounced cash counts, some minor issues were identified across the Public Infrastructure Branch locations. These issues were communicated to management on the spot and were immediately addressed by Public Infrastructure staff. The report does not detail the specific nature of these issues, and they were not deemed significant findings. No dollar discrepancies or policy violations were formally cited.
in: BCC: Unannounced Cash Count – Public Infrastructure – Dated June 9, 2021 - cash handlingBCC · FY 2020
Minor issues discussed informally with management and resolved
The IG noted some minor issues and recommendations during the unannounced cash counts of the Central Permitting Department's 16 cash drawers. These items were discussed directly with Development Services management and had been addressed by the time the report was finalized. No significant findings were formally documented or reported.
in: BCC: Change Fund Audit – Dated February 18, 2020