To: Board of Supervisors
From: Treasurer/Tax Collector
Agenda Section: Consent
SUBJECT:
title
Humboldt County Cash Handling Policy Approval
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Receive and approve the Cash Handling Policy dated August 18, 2020 (Attachment 1), to ensure uniform internal cash handling controls across all county departments, to increase personal and personnel accountability, and to prevent fraud.
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SOURCE OF FUNDING: N/A
DISCUSSION:
The Cash Handling Policy ('Policy'), once approved by your Board, will be a procedural handbook and training requirement all county departments must follow when handling cash and cash equivalent transactions for the county; which includes coins and currency, checks, cashier's checks, e-checks, money orders, credit and debit cards, prepaid debit cards, gift cards & gift certificates, and all electronic transactions. The Treasurer-Tax Collector will distribute this policy to all county Department Heads and known cash handling staff on August 19, 2020 and recommends your Board mandate that it be adhered to county-wide by September 18, 2020; one month from the proposed approval date.
This Policy includes a 'Humboldt County Oath for Cash Handling', and a 'Humboldt County Authorized Cash Handling Personnel List' (Exhibits A and B respectively in the policy). These documents will be executed, maintained, and kept by each department and made available as needed for audit purposes.
Uniform cash handling procedures are not about being able to trust, or not being able to trust, county employees, because the county can and should trust employees unless proven otherwise; therefore this policy and procedures therein are specific to safeguarding public funds.
All county employees following the same steps when handling cash and cash equivalents will help reduce uncontrolled risk of errors and potential fraud from taking place. Clear and uniform procedures followed by all e...
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