REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
November 18, 2025
FROM
GILBERT RAMOS, Assistant Executive Officer, Human Services
SUBJECT
Title
Request for Relief from Liability for Cash Shortage
End
RECOMMENDATION(S)
Recommendation
Approve Request for Relief from Liability, in the amount of $400, due to a cash shortage in accordance with Chapter 5 - Cash Shortages and Losses of the Auditor-Controller/Treasurer/Tax Collector's Internal Controls and Cash Manual, related to cash handling error shortages.
(Presenter: Cheryl Adams, Deputy Executive Officer, 388-0332)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). This item requests relief from liability for a shortage due to a discrepancy of $400 between Human Services (HS) and Wells Fargo. Adequate appropriation and revenue are available in the HS Administrative Claim's 2025-26 budget to accommodate the shortfall.
BACKGROUND INFORMATION
HS Program Integrity Division seized cash from a welfare fraud investigation totaling $103,114, however there was a discrepancy in the total amount when funds were deposited to the bank. On September 24, 2025, Wells Fargo counted the cash from the deposit and was $400 short from the total count made by HS staff on the same date. HS investigated and found no proof of fraud or gross negligence by any employee.
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 departmental shortage exceeds $200, the reporting department is required to submit a petition to the Board of Supervisors (Board) requesting relief from liability for the amount of the shortage.
The ATC has reviewed and approved the...
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