LOS ANGELES COUNTY
DEPARTMENT OF MENTAL HEALTH
  Policy 813.01 Reporting Defalcations, Embezzlements, or Misappropriation of County Monies or Resources
 
  PROCEDURES
  1. Upon discovery, the Chief of the Accounting Division (AD Chief) shall be notified of the loss. It is extremely important the Department:
     
    1. Not conduct a preliminary investigation; 
       
    2. Not approach or contact any suspected employee(s) or other individual(s); and
       
    3. Not disturb or otherwise compromise any physical evidence.
       
  2. Upon notification of the loss or misappropriation, the AD Chief shall take immediate and necessary steps to effect the reporting of the aforementioned losses. 
     
    1. If the loss is less than $100 and occurred through the daily collection process, refer to Section 1.4.2 of the County Fiscal Manual for instructions for completing a Cash Difference and Overage Report.
       
    2. If the loss is $100 or more, regardless of whether the loss was through the daily collection process or otherwise, the loss is to be reported immediately by telephone to the Auditor-Controller’s Special Investigation Unit (SIU) upon becoming aware of the loss or misappropriation.
       
    3. Follow the instructions provided by the Auditor-Controller SIU.