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Las W 6 -&V-eg0as - April 29# 195^ Mr* L* V* Peart - Omaha Please refer to your letters dated April 7 and April 20# 195**# file HD 9-3# relative to cash shortage in the amount oGfa sh11 R1e.1p0o rwth*iMch is currently reported on our Form 6. tt23ally Your understanding of my policy regarding overages and shortages is correct* I find that this practice requires each employee handling cash to report an accurate statement of his cash transactions at the end of eaoh day regardless of errors, Referring to the third paragraph of your letter dated April 7 regarding the net shortage in the accounts of checker Betty Panlikowaki# please be advised that Betty Panlikowaki was dismissed from service due to an accumulation of shortages# and every effort is now being made to see that shortages of Indivi­duals do not become excessive and a close check of this situation is being maintained at all times. The net shortage reported on Form 6 in the amount of $11*10 does not appear to be too badly out of line when the total number of transactions and the amount of money handled over a period of 13 months is considered, and it is my recommendation that we continue our present practice of reporting the net short­age or overage, as the case may be# until such time as the sale of the Water Company has been consummated# at which time any net shortage or overage in our accounts at that time can be charged or credited to profit and loss account. your suggesAtfitoenrs yoiun htahivse rmaetvtieerw.ed the above# I would appreciate L* R. M&ag