auditor’s report · gary gray, c.p.a. first assistant county auditor 1001 preston, suite 800...
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AUDITOR’S REPORT
DISTRICT ATTORNEY DEVON ANDERSON
CLOSEOUT PROCEDURES
November 17, 2017
Michael Post, C.P.A., M.B.A.
Harris County Auditor
Gary Gray, C.P.A. First Assistant County Auditor
1001 Preston, Suite 800 Houston, Texas 77002-1817
(832) 927-4600
FAX (713) 755-8932 Help Line (713) 755-HELP
1
MICHAEL POST , C.P.A., M.B.A.
HARRIS COUNTY AUDITOR
November 17, 2017
Kim Ogg, District Attorney
Harris County Office of District Attorney
1310 Prairie, 5th Floor
Houston, Texas 77002
RE: District Attorney Devon Anderson Closeout Procedures as of December 31, 2016
With the change in officials at the Harris County Office of District Attorney (the Office), the
Auditor’s Office - Audit Services Department performed closeout procedures in accordance with
the Harris County Road Law. Although you were not the office holder during the period of our
procedures, we are addressing the Auditor’s Report to you as the current office holder.
With the transition in the Office, we selectively tested to determine whether:
Petty cash in the Office reconciled to the imprest balance authorized by Commissioners
Court, and the balance is accurately recorded in the County’s Financial Records (IFAS).
Collections on hand reconciled to County receipts, financial reports generated by the
Office, and validated bank deposit slips or Treasurer’s receipts.
Controlled and capital assets existed, controlled and capital assets were recorded in
accordance with County policy, and capital assets were accurately recorded in IFAS.
Bank account balances were accurately stated and account activity was accurately
recorded in IFAS, bank reconciliations were timely and accurately prepared, and
reconciling items were timely resolved.
Procurement and travel cards assigned to the Office were in the Office’s possession and
were used to make appropriate County purchases.
The engagement process included providing you with a combined engagement and scope letter
and conducting an entrance and exit conference with your personnel. The purpose of the letter
and conferences was to explain the process, identify areas of concern, describe the procedures to
be performed, discuss issues identified during the engagement, and solicit suggestions for
resolving the issues. A draft report was provided to you and your personnel for review.
The work performed required our staff to exercise judgment in completing the scope objectives.
As the procedures were not a detailed examination of all transactions or property, there is a risk
that fraud, errors, or omissions were not detected during this engagement. The official therefore,
retains the responsibility for the accuracy and completeness of their financial records and
property and for ensuring sufficient controls are in place to detect and prevent fraud, errors, or
omissions.
Kim Ogg, District Attorney
Harris County Office of District Attorney
2
The enclosed Auditor’s Report presents the significant issues and recommendations identified
during our procedures. We appreciate the time and attention provided by you and your staff
during this engagement.
Sincerely,
Michael Post
County Auditor
cc: District Judges
County Judge Ed Emmett
Commissioners:
R. Jack Cagle
Rodney Ellis
Jack Morman
Steve Radack
Vince Ryan
William J. Jackson
3
TABLE OF CONTENTS
OVERVIEW ...................................................................................................................................4
RESULTS .......................................................................................................................................4
ISSUES AND RECOMMENDATIONS ......................................................................................5
Undeliverable Restitution and Merchant Fees ........................................................................5
Bank Reconciliation Outstanding Checks ................................................................................7
Safeguarding of Assets ...............................................................................................................9
The Texas Anti-Gang (“TAG”) Assets ...................................................................................11
Inventory Asset Identifying Information ...............................................................................13
Petty Cash .................................................................................................................................15
4
OVERVIEW
The objective of this engagement was to perform procedures in accordance with Section 10 of
the Harris County Road Law (Chapter 17, Special Laws, Acts of the 33rd Legislature, Regular
Session, 1913, as amended by Chapter 422, Acts of the 66th Legislature, 1979).
As excerpted below:
“Upon the death, resignation or retirement of any officer or employee, the Auditor shall require an
accounting of all property of every kind of the County or its political subdivisions of which he has
custody, possession, control or supervision …”
RESULTS
Based upon the procedures performed, in accordance with the Harris County Road Law, the
Office’s bank account balances were accurately stated and account activity was accurately
recorded in IFAS. In addition, collections reconciled to County receipts, financial reports
generated by the Office, and validated bank deposits slips or Treasurer’s receipts. Furthermore,
procurement and travel cards assigned to the Office were used to make appropriate County
purchases.
However, our procedures identified the following opportunities for improvement:
Controls related to undeliverable restitution and merchant fees need improvement as the
Office had financial instruments which were not managed and tracked.
Procedures surrounding the custodial bank account reconciliation process need
improvement as the Office had checks outstanding for more than 366 days.
Procedures for recording asset serial numbers, model numbers, addresses, make, and
location need improvement as data fields in IFAS were inconsistently completed.
Controls related to safeguarding petty cash need improvement as multiple staff members
had access to the key for the petty cash lockbox.
These matters and others are discussed in more detail in the following Issues and
Recommendations section of this report.
ISSUES AND RECOMMENDATIONS
5
Undeliverable Restitution and Merchant Fees ##IS968C8D33C13A479884B5E798CCFE1C8C##Subject
Background Although County Accounting Procedure C.2-1, Undeliverable Restitution Checks/Money
Orders, specifically applies to the Justice of the Peace, the procedures outlined represent a best
practice for County entities receiving undeliverable restitution checks/money orders. Pursuant to
the County’s Accounting Procedure C.2-1, a Justice of the Peace that accepts cashier’s checks
and/or money orders for restitution to victims is required to adhere to certain procedures
regarding the disposition of these financial instruments. These procedures pertain to
instruments which are payable to the victim (company or individual) who filed the claim for a
worthless check, theft, or forgery, and do not apply to cash received for restitution or restitution
checks accepted which are payable to the County.
It is the responsibility of the Justice of the Peace to mail these restitution instruments to the
victims. If the restitution instruments are returned as undeliverable, the County Office should
make a reasonable effort to locate the victim. If the victim cannot be located, the instrument
should be adequately safeguarded until it becomes invalid.
The Justice of the Peace is not required to report as unclaimed property the tangible un-cashed
cashier’s checks and money orders, which are held for victims. The issuing institutions are
required to report and remit to the State Treasury the funds these cashier’s checks and money
orders represent; three years, respectively, from the date they are issued. ##IS968C8D33C13A479884B5E798CCFE1C8C##Background
Issue The Office’s Check Fraud and Victim Restitution Divisions have not been managing and
tracking undeliverable retained cashier’s checks and money orders. It was noted that the Check
Fraud and Victim Restitution Divisions had retained financial instruments payable to victims in
two separate safes dating back as early as 1967. The check Fraud Division had 1,104 financial
instruments totaling $358,535.44, and the Victim Restitution Division had 1,719 financial
instruments totaling $979,690.86.
Failure to manage and track retained cashier’s checks and money orders can result in the
Office’s inability to deliver funds due to victims, and creates an increased risk that these
financial instruments could be misappropriated. ##IS968C8D33C13A479884B5E798CCFE1C8C##Finding
Recommendation Office Management should improve its procedures for managing and tracking undeliverable
retained cashier’s checks and money orders by following the County’s Accounting Procedure
C.2-1, Undeliverable Restitution Checks/Money Orders.
In accordance with County Accounting Procedure C.2-1, the following steps should be
followed:
ISSUES AND RECOMMENDATIONS
6
Undeliverable Restitution and Merchant Fees (Continued)
On a quarterly basis, prepare an inventory listing of money orders and cashier checks
that represent undeliverable restitution checks for that quarter.
Use a copy of the inventory listing for reference purposes to respond to calls from
victims who have not yet received their restitution checks or money orders.
Annually, under dual control, remove the undeliverable restitution checks and money
orders which have an issue date more than one year old.
Destroy the items under dual control. Note: All individuals participating in the
destruction must sign the inventory listing certifying that all listed items have been either
destroyed or previously released to the victim, the method of destruction, and the date of
destruction.
Retain documentation of destruction for 10 years.
In addition, as County Accounting Procedure C.2-1 specifically applies to the Justice of the
Peace, the Office should work with the Auditor’s Office - Systems and Procedures Department
to update County Accounting Procedure C.2-1 to include the Office and their associated
processes.
Management Response We agree with this audit finding and recommendation. The Ogg Administration has taken the
following steps to clear the Victim Witness and Check Fraud Divisions’ undeliverable checks:
On or about September 28, 2016, the HCDAO stopped accepting Cashiers’ Checks (CC) and
Money Orders (MO) for victim restitution payments. Instead, the HCDAO directed defendants
making restitution to victims to mail restitution payments directly to the HCDAO bank lockbox
account at Amegy Bank (now Cadence Bank, as of June 1, 2017).
In addition, at the beginning of the new HCDAO term in January of 2017, the Ogg
Administration’s management team performed an audit of departmental funds and financial
instruments. As a result of the procedures performed, the management team identified 1,719
undelivered Victim Witness restitution checks totaling $979,690.86 (dating back to 1987).
Similarly, the Ogg Administration’s management team identified 1,104 undelivered Check Fraud
restitution checks and merchant fees totaling $358,535.44 (dating back to 1967).
The Ogg Administration’s management team implemented a plan to clear these items. Both the
Victim Witness and Check Fraud Divisions’ undelivered Cashier’s Checks over seven years old
and Money Orders over three years old were scanned and destroyed because they were non-
negotiable instruments. The issuing financial institutions had already escheated the funds to the
State Comptroller in the name of the purchasers/defendants. Only 16 Cashier’s Checks and/or
Money Orders are currently active. The Harris County District Attorney’s Office has a list of 16
undelivered Cashier’s Checks and Money Orders available for pick up by victims.
ISSUES AND RECOMMENDATIONS
7
Bank Reconciliation Outstanding Checks ##IS968C8D33C13A479884B5E798CCFE1C8C##Subject
Background Pursuant to County Accounting Procedure C.6, Undeliverable Checks, for undeliverable checks
returned, the applicable County department/agency/entity is to attempt to determine the correct
address for the payee. If a correct address is determined, the check is to be re-mailed to the
payee. If a correct address cannot be determined, the check is to be voided and subsequently
reissued if the payee makes contact with the department/agency/entity.
In addition, except for Fee Officer checks, undeliverable checks that are outstanding 366 days
or more (i.e., stale dated) may be cancelled and credited back to the County in accordance with
Texas Local Government Code §116.116(c) which prescribes, “An order for payment or check
[…] issued by the county treasurer in settlement of a claim against a county that is not presented
for payment before the 366th day following the date of issuance is overdue and nonnegotiable.
The sum of the overdue order or check shall be credited as revenue to the county if delivery to
the payees was attempted or occurred within a reasonable time following the issuance of the
order or check.”
Pursuant to County Accounting Procedure D.14, Unclaimed Property, Auditor’s Office -
Revenue Accounting is responsible for mailing notices related only to Fee Officer Checks. The
mailing of the remaining notices to meet this requirement is the responsibility of the respective
departments that file the unclaimed property reports for their presumed abandoned property.
Also, Chapter 76 of the Texas Property Code provides for property valued at $100 or less
meeting the same conditions as outlined in Chapters 72 and 75 be delivered to the County
Treasurer and held in an unclaimed money fund. However, property valued in excess of $100
must be sent to the State of Texas after 3 years. ##IS968C8D33C13A479884B5E798CCFE1C8C##Background
Issue The Office’s custodial bank accounts had 164 outstanding checks totaling $43,305.20 that were
older than 366 days and out of compliance with County Accounting Procedure C.6,
Undeliverable County Checks and/or D.14, Unclaimed Property.
Bank Account 770xxxx has 70 outstanding checks totaling $12,463 that were older than
366 days and an additional 63 outstanding checks totaling $17,469 were older than 3
years.
Bank Account 691-302xxxx has 4 outstanding checks totaling $331 that were older than
366 days and an additional 2 outstanding checks totaling $87 were older than 3 years.
Bank Account 770xxxx has 22 outstanding checks totaling $12,900 that were older than
3 years.
Bank Account 807-163xxxx has 3 outstanding checks totaling $55 that were older than 3
years.
ISSUES AND RECOMMENDATIONS
8
Bank Reconciliation Outstanding Checks (Continued)
Undeliverable checks that are outstanding 366 days or more are out of compliance with County
Accounting Procedure C.6, Undeliverable County Checks, and/or D.14, Unclaimed Property,
and could result in overstatement of liabilities and understatement of revenues. ##IS968C8D33C13A479884B5E798CCFE1C8C##Finding
Recommendation Office Management should perform procedures to ensure compliance with County Accounting
Procedure C.6, Undeliverable County Checks and/or D.14, Unclaimed Property, to address all
checks older than 366 days and all checks that are over 3 years.
Office Management should also consider improving the bank reconciliation processes to help
ensure the identification and resolution of undeliverable County checks.
Management Response We agree with this finding and recommendation. All bank reconciliation issues have been
resolved.
ISSUES AND RECOMMENDATIONS
9
Safeguarding of Assets
##ISB8D92D7DD77243D087A709213CAD326B##Subject
Background Pursuant to County Accounting Procedure A.1-3, Inventory Internal Control Guidelines,
materials and supplies should be inventoried at least annually and the following should be
adhered to when a physical inventory is performed: (a) The count should be coordinated by an
employee who has no inventory responsibility; (b) Inventory in remote locations or on
consignment should be counted; (c) A reconciliation and investigation of differences between
the inventory records and physical inventory should be performed; (d) Any physical inventory
to inventory record adjustment must be approved by the department's Director; and (e) The
physical inventory count should be compared to the inventory record after adjustments are
made.
Texas Local Government Code §157.903, Authority to Indemnify Elected and Appointed County
Officers (paraphrased), may provide for indemnification from the Commissioners Court of
elected or appointed officials against personal liability for loss of County funds, or loss of or
damage to County personal property incurred by the officer in the performance of official duties
if the loss was not the result of the officer’s negligence or criminal action.
County Accounting Procedure I.5, Furniture and Equipment Accounting for Deleted Property,
defines Department Inventoried Items (controlled assets) as items valued between $500 and
$4,999.99 that have a unique serial number, and all firearms valued at or below $4,999.99. In
addition, if a controlled asset needs to be deleted from the department’s inventory, the
department should complete County Auditor’s Form 3351, County Property
Deletion/Indemnification Request Form, and submit the form to the Purchasing Services
Department and wait for final approval by Commissioners Court before the asset is deleted from
departmental records.
Pursuant to County Accounting Procedure I.5, Furniture and Equipment Accounting for Deleted
Property, if a Harris County Inventoried Item (capital asset) is to be deleted, and it was not
damaged (i.e., the item is lost, stolen, waste, traded in, etc.), or it was damaged and had an
initial purchase price of less than $25,000, a Risk Management release is not required and a
completed County Auditor’s Form 3351, County Property Deletion/Indemnification Request
Form, should be forwarded directly to the Purchasing Services Department. The capital asset
should not be deleted from the County's Fixed Asset general ledger until final approval by
Commissioners Court is received. ##ISB8D92D7DD77243D087A709213CAD326B##Background
Issue One of the 124 capital and controlled assets selected for testing (HP LaserJet 9500mfp) could
not be located. The asset had a purchase price of $11,248.
Not properly safeguarding assets could result in misappropriation and/or financial loss to the
ISSUES AND RECOMMENDATIONS
10
Safeguarding of Assets (Continued)
County and a misstatement of capital assets in the IFAS Fixed Asset Module, along with any
associated depreciation expense. ##ISB8D92D7DD77243D087A709213CAD326B##Finding
Recommendation Office Management should attempt to locate the missing asset, and steps should be taken to
identify and address the root cause. If they are unable to locate the asset, they should determine
whether County Auditor's Form 3351, County Property Deletion/Indemnification Request
Form, should be submitted to the County's Purchasing Services Department to obtain
Commissioners Court approval to remove the capital assets from the County's Fixed Asset
Module.
In addition, Office Management should also perform an inventory of all property and equipment
for the Office and update the IFAS Fixed Asset Module with sufficient information for effective
tracking and accounting of County property and equipment to comply with the County's
Accounting Procedures. This could be done in conjunction with the annual inventory required
by the County’s Purchasing Rules and Procedures Manual section 11.2.1, Inventory
Responsibilities by Department.
##IS08DA137DF5BE49FEA783F6DF7FFF9A56##Recom
Management Response We agree with this audit finding and recommendation. The Ogg Administration will incorporate
your recommended changes.
ISSUES AND RECOMMENDATIONS
11
The Texas Anti-Gang (“TAG”) Assets ##IS04F0193BBC2444719FF75AC94DDB3175##Subject
Background The Texas Anti-Gang (“TAG”) Center is a collective endeavor of several federal, state, and
local law enforcement agencies in which these agencies have co-located at a common facility in
order to more efficiently and effectively cooperate and collaborate on intelligence,
investigatory, and operational activities targeted at gangs operating in or affecting Harris
County and the surrounding region. The TAG Center has been supported, in part, by an original
grant of $1.75 million from the Office of the Governor, Criminal Justice Division (CJD), with
an end date of April 30, 2014 (CJD Grant No. 2542801). CJD awarded Harris County an
additional $125,000 in continued support of the project, covering the period January 1, 2014
through August 31, 2014 (CJD Grant No. 2542802).
The Office had primary responsibility for the management of the TAG Center Project, however,
on October 17, 2013, Commissioners approved a resolution to authorize the transfer of the grant
from the Office to the Harris County Sheriff’s Office. As a part of the transfer, the Sheriff’s
Office agreed to assume responsibilities for the TAG Services Center as well as the funds
associated with grant.
Pursuant to County Accounting Procedure A.1-3, Inventory Internal Control Guidelines,
materials and supplies should be inventoried at least annually and the following should be
adhered to when a physical inventory is performed: (a) The count should be coordinated by an
employee who has no inventory responsibility; (b) Inventory in remote locations or on
consignment should be counted; (c) A reconciliation and investigation of differences between
the inventory records and physical inventory should be performed; (d) Any physical inventory
to inventory record adjustment must be approved by the department's Director, and (e) The
physical inventory count should be compared to the inventory record after adjustments are
made. ##IS04F0193BBC2444719FF75AC94DDB3175##Background
Issue The Office has 232 assets in the IFAS Fixed Asset Module that belong to the Harris County
Sheriff’s Office. The assets were purchased for the TAG Center using funds from the Office of
the Governor, Criminal Justice Division, Grant 2542801. As Commissioner’s Court transferred
all responsibility of the TAG Center and its associated grant funding to the Sheriff’s Office,
these assets should be recorded in the IFAS Fixed Asset Module as belonging to the Sheriff’s
Office.
Recommendation Office Management, in conjunction with the Sheriff’s Office and the Purchasing Agent, should
transfer the 232 assets to the Sheriff’s Office as approved by Commissioners Court on October
17, 2013.
ISSUES AND RECOMMENDATIONS
12
The Texas Anti-Gang (“TAG”) Assets (Continued)
Management Response We agree with this audit recommendation. The Ogg Administration will incorporate your
recommended changes. All assets have been properly classified.
##IS04F0193BBC2444719FF75AC94DDB3175##Finding ##IS04F0193BBC2444719FF75AC94DDB3175##Recom
ISSUES AND RECOMMENDATIONS
13
Inventory Asset Identifying Information ##IS8B9A03CD47844F48A7D3B87C9FB2B49E##Subject
Background Pursuant to County Accounting Procedure A.2-2, Accounting for Capital Assets Excluding Real
Property, County departments are responsible for accessing the IFAS Fixed Asset Module for
Capital Assets - Category I (defined as County personal property with a unit value of $5,000 or
more) and updating the serial number, make, model, type, class and location of the asset as
applicable in the IFAS Fixed Asset Module.
Pursuant to County Accounting Procedure A.1-1, Property Handling Guidelines, Controlled
Assets – Category II (defined as County personal property with a unit value of $500 to
$4,999.99 that have a unique identifying number applied by the manufacturer) are required to be
recorded in the IFAS Fixed Asset Module. Additionally, the County department must ensure the
inventory records reflect sufficient identifying information that includes unique identifying
serial numbers applied by the manufacturer when applicable.
Pursuant to County Accounting Procedure A.1-3, Inventory Internal Control Guidelines, the
following should be adhered to when physical inventory is counted: (a) The count should be
coordinated by an employee who has no inventory responsibility; (b) Inventory in remote
locations or on consignment should be counted; (c) a reconciliation and investigation of
differences between the inventory records and physical inventory should be performed; (d) Any
physical inventory to inventory record adjustment must be approved by the department's
Director; and (e) The physical inventory count should be compared to the inventory record after
an inventory record to physical adjustment is made.
Pursuant to Local Government Code §262.011(i), Purchasing Agents, “on July 1 of each year,
the county purchasing agent shall file with the county auditor and each of the members of the
board that appoints the county purchasing agent an inventory of all the property on hand and
belonging to the county and each subdivision, officer, and employee of the county. The county
auditor shall carefully examine the inventory and make an accounting for all property purchased
or previously inventoried and not appearing in the inventory.” Also, the County’s Purchasing
Rules and Procedures Manual section 11.2.1, Inventory Responsibilities by Department, states
that each department is responsible for conducting an annual departmental inventory and
comparing the results to the county inventory listing. Any reconciling items should be submitted
to Purchasing. ##IS8B9A03CD47844F48A7D3B87C9FB2B49E##Background
Issue The serial number, model number, address, make, and location fields for the Office’s assets in
IFAS were inconsistently completed. Additionally, there were assets in IFAS that were recorded
in bundles of quantity purchased instead of each asset individually. ##IS8B9A03CD47844F48A7D3B87C9FB2B49E##Finding
ISSUES AND RECOMMENDATIONS
14
Inventory Asset Identifying Information (Continued)
Recommendation Office Management, with guidance from Purchasing Services, should ensure assets are recorded
individually and identify each serial number, model number, address, make, and location, if
applicable, and record the missing information in the IFAS Fixed Asset Module as needed. This
could be done in conjunction with the annual inventory required by the County’s Purchasing
Rules and Procedures Manual section 11.2.1, Inventory Responsibilities by Department. If one
of the identifying information fields is not applicable, a notation should be added to that field
that states “not applicable” for clarity.
Management Response We agree with this audit finding and recommendation. The Ogg Administration will incorporate
your recommended changes. All inventory items have been properly classified.
ISSUES AND RECOMMENDATIONS
15
Petty Cash ##IS968C8D33C13A479884B5E798CCFE1C8C##Recom ##ISDFCFF7A3152D471FB7357F4B6FAE26B9##Subject
Background Pursuant to County Accounting Procedure D.3, Traditional General Fund Petty Cash Accounts,
a County Department performs the following duties when assigning a new petty cash custodian:
1) Counts the petty cash funds, and reconciles the petty cash fund imprest balance
(Reconciliation portion of a County Auditor’s Form 1267, Department Imprest Account -
Funding/ Reimbursement Request & Reconciliation, may be utilized) in the presence of the
authorized County Department employee that will be assigned as the new custodian; 2)
Completes County Auditor’s Form 1235A, Imprest Account - Change of Custodian Form
(Form); 3) Obtains the approval signature of the Official or the Official’s designee (other than
the custodian) on the Form [Note: When the County Department’s Official/Department Head
changes, an updated Form containing the new Official/Department Head’s approval signature
must be sent to Accounts Payable]; 4) Makes a copy of the completed Form; 5) Sends the
original Form to Accounts Payable; 6) Files and retains all documentation in accordance with
the Harris County Records Control Schedule.
Pursuant to County Accounting Procedure D.3, Traditional General Fund Petty Cash Accounts,
a County Department “keeps the petty cash in a locked place with restricted access that is under
the control of the custodian, and maintains control over any keys or combination lock to the
secure environment.” ##ISDFCFF7A3152D471FB7357F4B6FAE26B9##Background
Issue The Office did not submit a Form 1235A, Imprest Account - Change of Custodian Form to the
Auditor’s Office Accounts Payable Department, for the new custodian of their petty cash funds
as required by County Accounting Manual Procedure D.3, Traditional General Fund Petty
Cash Accounts.
In addition, the Office did not have adequate controls in place to safeguard the petty cash as
multiple staff members had access to the key for petty cash lockbox and knew the location of
the lockbox. However, all petty cash was accounted for.
Not submitting County Auditor’s Form 1235A, Imprest Account - Change of Custodian Form,
and not properly safeguarding assets could result in misappropriation and/or financial loss to the
County. ##ISDFCFF7A3152D471FB7357F4B6FAE26B9##Finding
Recommendation Office Management should submit the required Form 1235A, Imprest Account - Change of
Custodian Form, to Accounts Payable to reflect the current custodian of the petty cash funds. In
addition, Office Management should ensure that the key to gain access to the petty cash funds is
secured in an area not easily accessible to other personnel.
ISSUES AND RECOMMENDATIONS
16
Petty Cash (Continued)
Management Response We agree with this audit finding and recommendation. The Ogg Administration has eliminated
the Petty Cash drawer.