§ 33.065 PURPOSE.

   (A)   Strong internal controls for cash collection are necessary to prevent mishandling of funds and are designed to safeguard and protect employees from inappropriate charges of mishandling funds by defining their responsibilities in the cash handling process.

   (B)   This policy shall apply to all city departments. Departmental supervisors shall ensure these policies and procedures are followed.

   (C)   CASH is defined as coin, currency, checks and credit card transactions.

(Res. 16-07, passed 6-20-2016; Res. 20-27, passed 2-7-2020)

§ 33.066 REQUIRED PROCEDURES.

   (A)   Accounting for cash as is it received;

   (B)   Adequate separation of duties, which includes cash collecting, depositing and reconciling;

   (C)   Proper pre-numbered receipts given for any cash received;

   (D)   Approval of any voided cash receipts by the City Business Manager or the person appointed in his or her stead;

   (E)   Reconciliation of validated deposit forms to support documentation and to the account statement; and

   (F)   Proper safeguarding of cash.

(Res. 16-07, passed 6-20-2016; Res. 20-27, passed 2-7-2020)

§ 33.067 APPLICATION.

   Any official or administrator with responsibilities for managing cash receipts and those employees who are entrusted with the receipt, deposit and reconciliation of cash.

(Res. 16-07, passed 6-20-2016; Res. 20-27, passed 2-7-2020)