Disclosing cash on hand in a California property case

What belongs on FL-142 item 8

Material physical currency, safe contents and cash maintained outside disclosed deposit accounts; use “nominal” only when that is the actual affirmative answer.

Use a description that a second reviewer can match to a statement, title record, contract or the opposing disclosure. Record the value state—known, estimated, unknown, pending or none—instead of treating every empty cell as zero.

The source record for cash on hand

• Contemporaneous cash count or safe inventory
• Withdrawal and deposit history
• Business cash logs when relevant
• Agreement identifying any nominal amount convention

Completeness checks before service

• Confirm every cash on hand item has an identifier and custodian or location.
• Tie every amount to an as-of date and retain the source.
• List disputed and unvalued items visibly rather than excluding them.
• Recompute the form totals from the underlying rows and check for duplication.

What moves forward

The ledger entry must preserve its form item, date, value, debt, asserted character and evidence status. That same identity carries into characterization, valuation, negotiation and any final transfer. Physical cash has face value, but the core evidence problem is existence and custody. Distinguish a known count, estimate, nominal amount and unknown amount.

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