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Cuyahoga County
Agency of Inspector General
2019 REPORT OF INVESTIGATION
MISSING CASH PAYMENT - TREASURER’S OFFICE
May 24, 2019
Inspector General Mark D. Griffin
TeeterCuyahoga County Agency of Inspector General
2019 Missing Cash Payment
Table of Contents
1. Summary...
ll, Background
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lll, Missing OneStop Payment.
A.
B,
c.
D
IV. Missing & Discovered Child Support Payment.
A
B.
1)
2)
3)
4)
Allegations
Timeline
County Treasurer's Office ..
OneStop Payment
Child Support Payments ..
RROOK
OneStop Process .
Security Video Reviewed......
Documents Reviewed ..
County Treasury Policy and Procedure Manual (2013) ..
Hand-Written Receipt for Missing OneStop Payment
OneStop Cost Billing Invoices
Access Database - OneStop transactions .
OneStop Transaction from FAMIS.....
Review of Daily Transaction Tapes and Spreadsheets...
Thirty Percent of OneStop Cash Transactions Are Missing Documents... 1
Child Support Payment Process
Documents Reviewed .... eat
County Treasury Policy and Procedure Manual (2013) ...
Security Video ee :
December 24, 2018 Child Support Receipt... .
Prosecutor's Office — Case of Falsified Child Support Receipts...Cuyahoga County Agency of Inspector General
2019 Missing Cash Payment
v.
moom>
vi.
Vill.
Interviews.
Jeannet Wright...
H. Lynne Lewis
Administrative Assistant
Chris Murray
Employees with access to the area where the unsecured cash was stored .... 21
Previous Audits and Best Practices Review.
Audits Conducted by the Cuyahoga County Department of Internal Audit
Best Practices Review.....
Analysis
Missing Child Support Payment.....
Missing/Stolen OneStop Payment
Potentially Inaccurate Daily Cash Reports .
Additional Mishandled Payment.
CONCLUSIONS and RECOMMENDATIONS
iii