In AvalonBay Communities, Inc. v. County of Los Angeles (2011) 197 Cal.App.4th 890, AvalonBay prepared an internal funds transfer request and forwarded it to its cash management department (CMD). That department inadvertently failed to timely process the payment, and it was not made until two days late. (Id. at p. 894.) AvalonBay subsequently took corrective action to change its accounting system to prevent any similar mistakes in the future. (Ibid.) The tax collector refused to cancel the late penalty, concluding the delay in payment was caused solely by employee error. (Id. at pp. 894-895.) The court concluded the situation could not be distinguished from that in ZC Real Estate. (AvalonBay, supra, 197 Cal.App.4th at p. 901.) The delinquent payment was the result of AvalonBay's mistakes. The CMD manager overlooked the funds transfer request. "The manager's assistant, who was supposed to verify that all approved fund requests were processed in a timely manner, was a newly hired employee whose inexperience directly contributed to the late payment. Moreover, the company's computer accounting system had no control mechanism in place to notify the CMD manager of outstanding fund transfer requests. Thus, the factors that caused the delinquent payment--employee error and lack of any control mechanism--were clearly within Avalon's control and, as a result, section 4985.2, subdivision (a) was inapplicable." (Ibid.)