Clerk & Comptroller
Audit findings · Low · cash handling
12 findings match the current filter. Sorted by severity, then dollar amount.
- 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