Contacts:
Miranda Pomiecko: (216) 698-2546; mpomiecko@cuyahogacounty.us 


CLEVELAND – Cuyahoga County Treasurer Chris Murray issued the following statement:

“I would like to thank Cuyahoga County Inspector General Mark Griffin for the timely review of the incidents involving missing funds. I have carefully reviewed the findings listed, and I have no issues with the recommendations as listed. Since the incident was discovered, I have tasked the Treasury management and myself with taking the necessary steps to ensure that this never occurs again and that all necessary actions are made quickly. Using the Agency of Inspector General’s recommendations as a focal point, I can report that the following actions have occurred or are under review:

• Cashiers not entering One Stop cash payments into the Manatron Visual Property system at time of payment. As of May 22, 2019, cash payments are posted daily by the One Stop processing cashier receiving the payment from the cashier that received it over the counter.
• Processing One Stop payments weekly, rather than daily or another more immediate time. As of May 22, 2019, One Stop payments are collected daily by the cashier receiving the payment over the counter. The receiving cashier is responsible to transfer the One Stops to the assigned processing cashier for that day. The processing cashier for the day is selected by the cashier supervisor.
• Storing One Stop payments in an unlocked container outside of camera view and in a manner that permits unrecorded access by numerous employees. As of March 8, 2019, use of the One Stop box has been discontinued; all cash payments are kept in the cash drawer by the individual cashier receiving the payment over the counter. Daily reconciliation for One Stops is the responsibility of one specific cashier, assigned by the cashier supervisor.
• Failing to issue receipts on a sequential basis. The divisions that issue the One Stop forms, Taxpayer Services and Delinquency Response Unit will submit a daily log of all One Stops to the Investment and Cash Manager. The cashier supervisor will submit a daily log of all One Stops processed to the Investment and Cash Manager on a daily basis. Each day the Investment and Cash Manager will determine if the issued form logs match the processed form logs. If there is a discrepancy, the Deputy Treasurer and the Treasurer will be notified.
• Storing child support payments in an unlocked drawer accessible to numerous employees. The employee responsible for the reconciliation of child support will lock the desk when unoccupied. Child support payments are posted daily by the child support processor receiving the payment over the counter or via physical transfer from the cashier (as of May 22, 2019) that received the payment over the counter. Only the cashier supervisor or their designee will have access to the child support drawer other than the child support processor.
• Failing to implement and/or train on the best practices for handling cash as recommended by Ohio Treasure of State. The Deputy Treasurer will research the available training opportunities and make a recommendation to the Treasurer. 
• Failing to implement the recommendations of the Department of Internal Audit for programs which require the handling of cash. According to the follow up to the Treasurer’s Office dated March 20, 2017, the County had fully implemented 85 percent of the recommendations with 5 recommendations withdrawn after the second follow up in September 2017 pursuant to the original report issued in 2014. This report does not specifically address cash handling activities, but the Treasury is taking steps to rectify these issues. See the activities implemented or planned for immediate action listed above.
• Failing to provide accurate daily records of cash and tax payments received. Consistent with prior practice all daily cash reports have reconciled to the bank. Daily reconciliation starts at 3 pm for the cashiers. Cash receipts made after 3pm are stored in the vault and are posted the following business day and reconciled to the bank on that next business day. With the changes to the cash receipting on the same day for One Stops the daily reconciliation to bank activity will continue, albeit with the daily receipting of all One Stop receipts.

I also want it to be noted that the Department of Public Works has been alerted regarding the camera issues briefly highlighted in the report. I will be making recommendations to the Fiscal Officer and County Executive regarding changes to the camera views and locations based on the need for full camera coverage of all cashier windows, cashier work spaces, and other spaces.”