Every financial transaction must be made public. Falsifying the check warrants is considered forgery. State and Federal laws run very deep in this area and have very stiff prison sentences. Stealing the money is embezzlement, but falsely ratifying the checks is forgery and perjury.
03/26/12 - ACH DEBIT – CITY OF BEAUMONT PAYABLES 000001OFFSET Mar 26 - $4,058.45. Warrant List shows transfer # 703 processed on 03/26/12 and transfer # 704 processed on 03/30/12. There are no transactions listed on the Check Warrant to justify this debit.
08/24/12 - ACH DEBIT – CITY OF BEAUMONT PAYABLES 000001OFFSET Aug 24 - $23,623.98. Check Warrant dated 09/18/12 shows transfers total $17,511.48. This leaves a $6,112.50 discrepancy.
Warrant List dated 10/02/12 – EFT000849 – 09/21/12 – STATE STREET BANK & TRUST - $17,720.32. This transaction is not found on the General Fund Bank Statement.
10/02/2012 – ACH DEBIT – CITY OF BEAUMONT PAYABLES 000001OFFSET Oct 02 - $17,720.32 – listed on page 3 of October Bank Statement. The last electronic funds transfer on Warrant List for 10/02/12 is dated 09/26/12 and transfer on Warrant List for 10/02/12 is dated 10/04/12.
Electronic Funds Transfers # 000883 – 000890 – This are not listed on the Warrant Reports. Council ratified transaction #882 on 11/06/12 – and ratified transaction #891 on 12/04/12. The Council meeting scheduled for 11/20/12 was canceled. It is important to note that there is no discrepancy in the check numbers.
The 'big three' responsible are the Finance Director, City Manager, and City Clerk that has an extra duty of care to assure the check warrants are not forged. State Law does not mandate that Council visibly view the checks before authorizing the check warrants.
Other entries on the Bank Statement that are not accounted for on the Check Registers:
10/10/12 – ACH DEBIT – MG Trust 142 07C647PX0000142 Oct 10 - $21,417.61
10/10/12 – ACH DEBIT – MG Trust 142 07C647PX0000142 Oct 10 - $21,813.11
10/10/12 – ACH DEBIT – MG Trust 142 07C647CN0000142 Oct 10 - $22,406.51
10/10/12 – ACH DEBIT – MG Trust 142 07C647CN0000142 Oct 10 - $22,670.40
The above transactions are listed in various amounts every month, but there is no accounting for them on the Check Warrants.
Wire Transfers: There are two Wire Transfers shown on the General Ledger that are not found on the Bank Statement:
06/27/12 – 212889 – 35-9350-4060-0000 - $759,788.36
06/27/12 – 212890 – 35-9350-4060-0000 - $296,249.14
Health & Fitness Reimbursement: Every department had three (3) entries added for health and fitness that have no memo and exaggerated amounts.
Transaction Number – Date
208734 – 05/04/12 – Health and Fitness Reimbursement
215049 – 07/27/12 - Health and Fitness Reimbursement
222921 – 10/25/12 - Health and Fitness Reimbursement
Union Bank Of California: I've been asked about these transactions; they look like a credit card charge.
175516 – 03/04/11 - $15,618.78 – Union Bank
190742 – 09/09/11 - $16,145.26 - Union Bank
194769 – 11/04/11 - $4,941.12 – Union Bank
199215 – 01/05/12 - $15,894.81 – Union Bank
202962 – 02/24/12 - $30.00 – Union Bank
210503 – 06/08/12 - $15,594.81 – Union Bank
