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Tulare County audit committee accepts fiscal‑year 2025 cash‑handling review; auditors report fixes at four sites
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Summary
The audit committee accepted the auditor‑controller's fiscal‑year 2025 cash‑handling review on April 9, which covered four county cash‑collection sites and found most recommended controls implemented or in progress.
The Tulare County Audit Committee voted unanimously April 9 to accept the auditor‑controller’s fiscal‑year 2025 cash‑handling review, which examined internal controls at four county cash‑collection sites.
Auditor‑controller staff member Melissa Magana presented the review, saying auditors performed surprise counts and assessed internal controls at the Visalia Library branch, the sheriff’s office headquarters, the University of California Cooperative Extension office, and the public defender’s office. "Overall, 3 of the 4 recommendations have been implemented. 1 is in progress," Magana said during the presentation.
At the Visalia Library branch auditors found that many employees had access to the safe and recommended a dual‑combination system requiring two staff to open it, that receipts listed only book prices rather than administrative fees, and that voided receipts were not consistently approved by supervisors. Library management told auditors it is installing a security system to limit safe access, updated receipts to include all fees, and now requires initials from staff and supervisors on voids.
The sheriff’s office count produced no exceptions, but auditors recommended dual combinations for safes, immediate logging and endorsement of checks, supervisor approval of voided transactions, and separate registers for multiple cashiers to improve accountability. The sheriff’s office reported all four recommendations have been implemented.
At the UC Cooperative Extension office auditors identified a $10 overage traced to incorrect change for a university product and recommended clarifying the purpose of a county change fund when used for university transactions; auditors also recommended limiting safe access and locking cash registers when not processing transactions. The office agreed to keep the fund with the county, limit access, and reconcile funds after each use or at least weekly.
The public defender’s petty cash had been reconciled quarterly rather than monthly as required by the Tulare County cash manual; auditors recommended aligning reconciliation frequency with the manual. The public defender’s office now reconciles petty cash after each use and on the first business day of the month.
After questions from the committee, a motion to accept the review was made, seconded and passed unanimously. Auditors said they will follow up on the remaining recommendation that was still in progress.
