The water and sewer collection cash drawers with a set amount of beginning cash in each, will be maintained as follows.
(A) Collections over the counter will be made by receipt to the customer during the hours of 8:00 a.m. to 4:00 p.m., Monday through Friday. Collection by mail and night depository will be made by and during the same hours and properly receipted by acceptable accounting procedures to include records produced for an internal control record.
(B) At 8:00 a.m. each work day, employees will ensure that each drawer assigned has the predetermined amount of cash.
(C) Each work day, each cash drawer will be reconciled and the checks and cash listed on the cash collection receipt register.
(D) A bank deposit form will be completed, attached to the daily receipts register.
(E) Employee will sign form attesting to the accuracy of the daily receipts reconciliation.
(F) The cash drawers and locked bank deposit will then be placed and locked in the safe.
(G) Before the bank closes each day, the bank deposit will be sent to the bank and the returned deposit form will be checked and initialed by each employee as to the accurate receipt by the bank of the correct deposit.
(H) Each month the water/sewer bills will be mailed out to all customers at least ten days before the due date and will become delinquent ten days after the due date.
(I) The accuracy of the collection procedures will be monitored by the Finance Director.
(Ord. 1023, passed 5- -2004)