200.38 review and resolution of discrepancies (accounting supervisor)

1. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.38
SUBJECT: Review & Resolution of Discrepancies (Accounting Supervisor) Page: 1
Date: 05/04/04
Approved: Jennifer Phillips, Director Revised: 04/12/05
I. PURPOSE
To assure that all accounting discrepancies are reviewed adequately and followed up in a timely manner,
with the outcome documented in the Accounting Logs.
II. POLICY
Any discrepancy discovered, reviewed and followed up based on an audit for cash handling, numbered
forms, special funds, license tags, journal entries, manual receipts and animal permits will be
documented in the Accounting Logs in a timely manner.
III. SCOPE
Accounting Supervisor or designee responsible for the review and resolution of accounting
discrepancies and the Senior Office Supervisor responsible for periodic review.
IV. FORMS
Accounting Discrepancy Log
V. PROCEDURE
A. Accounting Assistant II or designee: upon discovery of the discrepancy, will document on the
Accounting Discrepancy Log and submit to the Accounting supervisor the following
information:
1. Identify the discrepancy.
2. Date of discrepancy.
3. Initial or signature of the reviewer.
B. Accounting Supervisor: will follow up with the applicable unit supervisor regarding the
Accounting discrepancy and document on the Accounting Discrepancy Log the following
information:
1. Action taken on the discrepancy.
2. Date of Follow-up.
3. Corrective Action Response to Discrepancy.
4. Initial or signature of the reviewer (Accounting Supervisor).
C. Senior Office Supervisor – on a monthly basis, will review, follow-up and document resolved
and un-resolved discrepancy issues on the Discrepancy Log with the following information:
1. Resolved discrepancies: verify and ensure that all involved parties complied with
proper documentation and corrective actions.

2. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.38
SUBJECT: Review & Resolution of Discrepancies (Accounting Supervisor) Page: 2
Date: 05/04/04
Approved: Jennifer Phillips, Director Revised: 04/12/05
2. Unresolved discrepancies: follow-up with the employee’s supervisor with the following
actions:
a. Memo requesting a corrective response from the Supervisor with a due date.
b. File copy of the documentation for Internal Audit review.

3. Accounting Discrepancy Log
Type of
Discrepancy
Date of
Discrepancy
Action Taken
Date of
Follow-up
Corrective
Action
Reviewer