A Cuyahoga County Agency of Inspector General 2019 REPORT OF INVESTIGATION MISSING CASH PAYMENT - TREASURER’S OFFICE May 24, 2019 Inspector General Mark D. Griffin TeeterCuyahoga County Agency of Inspector General 2019 Missing Cash Payment Table of Contents 1. Summary... ll, Background moO > 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