REPORT/RECOMMENDATION TO THE BOARD OF DIRECTORS
OF SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT
AND RECORD OF ACTION
February 27, 2024
FROM
DAN MUNSEY, Fire Chief/Fire Warden, San Bernardino County Fire Protection District
SUBJECT
Title
Request for Relief from Liability
End
RECOMMENDATION(S)
Recommendation
Acting as the governing body of the San Bernardino County Fire Protection District, approve request for relief from liability in the amount of $1,126.54, in accordance with Chapter 5 of the Auditor-Controller/Treasurer/Tax Collector’s Internal Controls and Cash Manual, related to cash funds for the San Bernardino County Fire Protection District.
(Presenter: Dan Munsey, Fire Chief/Fire Warden, 387-5779)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of the recommended action will not result in the use of Discretionary General Funding (Net County Cost). This item requests relief from liability for shortages in multiple San Bernardino County Fire Protection District (SBCFPD) petty cash/change funds, in the amount of $1,126.54. SBCFPD has sufficient appropriation available in SBCFPD’s budget to accommodate this loss.
The relief from liability is for the funds listed in the table below:
Department |
Fund |
Fund Type |
Department Name |
Amount |
106 |
2410 |
Petty Cash |
SBCFPD - Administrative |
$677.61 |
106 |
2410 |
Change |
SBCFPD - Administrative |
$0.43 |
580 |
2434 |
Petty Cash |
SBCFPD - Valley Regional Service Zone |
$13.50 |
590 |
2442 |
Petty Cash |
SBCFPD - North Desert Regional Service Zone-Hesperia |
$200.00 |
590 |
2442 |
Change |
SBCFPD - North Desert Regional Service Zone |
$150.00 |
590 |
2442 |
Petty Cash |
SBCFPD - North Desert Regional Service Zone-Trona |
$85.00 |
Total |
$1,126.54 |
BACKGROUND INFORMATION
The Auditor-Controller/Treasurer/Tax Collector’s (ATC) Internal Controls and Cash Manual identifies the procedures that must be followed when reporting cash shortages. If the total department shortage exceeds $200, then the reporting department is required to submit a petition to the Board of Supervisors (for SBCFPD, it would be the Board of Directors (Board)) requesting relief from liability for the amount of the shortage. Approval of this item will provide relief from liability to SBCFPD.
SBCFPD began reviewing all 12 petty cash/change funds approved by ATC with the goal to close out all funds with no activity. Six funds were closed following ATC’s closure procedures with no shortages. The remaining six funds were found to have shortages caused by missing receipts and the fund custodians are no longer with SBCFPD.
Upon Board approval, SBCFPD will forward the approved item with a “Questionnaire to Decrease or Close Cash Funds” form for each fund to ATC’s Internal Audits Section. ATC Internal Audits will then provide the proper instructions to close the remaining six open funds. SBCFPD has determined that petty cash/change funds are no longer needed due to the availability of electronic payments.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Scott Runyan, Principal Assistant County Counsel, 387-5455) on February 14, 2024; Auditor-Controller/Treasurer/Tax Collector (Denise Mejico, Deputy Chief Auditor, 382-3107) on February 6, 2024; Finance (Ivan Ramirez, Administrative Analyst, 387-4635) on February 6, 2024; and County Finance and Administration (Valerie Clay, Deputy Executive Officer, 387-5423) on February 7, 2024.