General Fund collections will be maintained as follows.
(A) Collections over the counter for all taxes will be made by receipt during the hours of 8:00 a.m. to 4:00 p.m., Monday through Friday.
(B) Collections by mail or depository will be made during the same work schedule as provided for in division (A) above and receipted by acceptable accounting procedures to include making records of the amount received for internal control purposes.
(C) The city park and city lake collections will be receipted within three days into the General Fund drawer. The employee of each facility will turn in the collections and will be given a receipt for the amount received. If either facility supervisor, City Manager or the Finance Director deems necessary, the receipts may be turned in daily. This procedure applies to any facility that could in the future collect monies for the city.
(D) Each working day, the General Fund cash drawer, which is combined with the water and sewer cash drawer, will be reconciled and the checks and cash listed on the cash collection receipt register.
(E) A bank deposit will be completed and attached to the daily receipts and locked in the bank transmittal bag.
(F) Employee will sign form attesting to the accuracy of the daily cash receipts register.
(G) The General Fund cash drawer and locked bank deposit will then be locked in the walk-in safe.
(H) Before the bank closes each working day, the bank deposit will be sent to the bank and the returned deposit form will be verified.
(I) Accounting audits will be made using acceptable accounting procedures to ensure accurate credit is given and accurate billing and collection action is taken.
(J) Business taxes will be receipted into the General Fund within three days of collection.
(K) The Police Department Fund drawer will be reconciled daily and deposited into the General Fund.
(Ord. 1023, passed 5- -2004)