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County staff outline plan to consolidate and standardize petty cash accounts
Summary
An audit-style review found 16 departmental petty cash accounts with mixed documentation; staff proposed a single resolution, standardized reconciliation forms and quarterly reconciliations, with formal action to be taken at month-end.
County staff presented findings from a review of departmental petty cash accounts and proposed a single, countywide resolution and routine reconciliation procedures.
Leah (staff) said the review — begun in May — identified petty cash in 16 departments. “Seven had created those accounts by resolution. So or nine of them had a motion,” she said, and added that some departments had never brought formal authorization to the commission. Leah described the review as an internal reconciliation effort that found mostly small, immaterial receipts such as stamps or pens but recommended regularized procedures and quarterly reconciliations to ensure the balance on the financial statements matches cash on hand.
Leah noted limited pushback from departments during outreach and said departments such as the treasurer’s office and register of deeds would continue to hold petty cash primarily for making change. The jail’s petty cash was described as having unique uses for undercover or sting operations that cannot be processed with a county p-card.
The presentation included example reconciliation and request forms and staff said the proposed resolution would clean up older, inconsistent authorizations. No formal action was taken at the meeting; staff said they would bring an action to the commission at the end of the month for formal approval.
What happens next: staff will finalize the proposed resolution and forms, complete ledger adjustments for small historical receipts, and return to the commission for formal action at month-end.
