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Extracted from Consolidated Report
This investigation was originally published as part of a larger consolidated report containing multiple investigations. View the consolidated PDF for the complete document.
Mariposa County Grand Jury
• 2015-2016
Mariposa County Cash Handling Procedures
⚠️ Translation Notice: This content has been automatically translated. The original English text is the official version. Translation may contain errors.
⚠️ Este contenido ha sido traducido automáticamente. El texto original en inglés es la versión oficial. La traducción puede contener errores.
Findings and Recommendations 7 findings
F1
Page 31
To reduce as much as possible the loss of funds due to oversight, error, improper handling and theft.
No recommendations for this finding
F2
Page 31
When loss does occur, to reduce the focus of responsibility to one location and one person. The two basic rules that must be adhered to when handling cash (as outlined in the procedures document):
No recommendations for this finding
F3
Page 33
Any department not currently conforming to the cash handling procedures should meet with the Auditor to discuss ways compliance be attained.
No recommendations for this finding
F4
Page 33
All departments should keep cash registers, drawers and/or boxes locked at all times they are not in use.
No recommendations for this finding
F5
Page 33
No more than one person should have access to a cash drawer or box at the same time.
No recommendations for this finding
F6
Page 33
Couriers should not have the key to the cash bag in their possession during transport of the funds.
No recommendations for this finding
F7
Page 33
Keys to cash drawers or boxes should be kept in a location away from the cash and known only to those staff members requiring that information. 32
No recommendations for this finding