Skip to main content
File #: 9620   
Type: Consent Status: Passed
File created: 2/16/2024 Department: San Bernardino County Fire Protection District
On agenda: 2/27/2024 Final action: 2/27/2024
Subject: Request for Relief from Liability
Attachments: 1. Item #64 Executed BAI

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.