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Alameda County Law Library Building
125 - 12th Street, 3rd Floor, Oakland, CA 94607 · 510-272-6920

Risk Management Unit, a part of the CAO

Cash Losses

A cash loss refers to money that is missing after it has been recorded; and it is usually the result of theft, fraud or negligence. Please refer to the Auditor-Controller Agency’s Manual of Accounting Policies and Procedures –Cash (Section 8) for information on preventing, reporting, and replacing cash losses.

Separate procedures apply for losses over $50 and depending on whether or not there is an indication that fraud or embezzlement is involved.