LOS ANGELES COUNTY
DEPARTMENT OF MENTAL HEALTH
  Policy 813.01 Reporting Defalcations, Embezzlements, or Misappropriation of County Monies or Resources
 
Policy Category:  Administrative
Distribution Level:  Directly Operated Programs 
Responsible Party:  Accounting
 
Approved by Marvin J. Southard, DSW, Director, on January 1, 2003
 
I.  PURPOSE
 
To provide guidelines to ensure compliance with the reporting requirements of Section 1.4.0 and Appendix D of the County Fiscal Manual for losses or misappropriation of County monies or resources.
 
II.  POLICY
 
The Chief of the Accounting Division (AD Chief) shall be responsible to ensure all losses or misappropriations of County money or resources are handled appropriately. Upon discovery, all losses or misappropriations of County money or resources shall be reported immediately to the AD Chief.

The AD Chief shall ensure the reporting of the aforementioned losses or misappropriations of County money or resources is made appropriately and on a timely basis in compliance with the requirements of Section 1.4.0 and Appendix D of the County Fiscal Manual.
 
III.  PROCEDURES
 
IV.  AUTHORITY
 
County Fiscal Manual