The director of the department of finance shall establish procedures and practices, based on good and sound accounting principles, to promptly receive, record and account for all money collected by any city office. (Prior code § 24-8-4)
It shall be the duty of every employee or officer who is authorized to receive any fees for official services or who makes any collections, to keep a record such as cash register tape, receipt book or cash ledger, on which shall be entered an exact and full account, in detail, of all fees, commissions, compensations or collections of whatever nature or kind, with the date collected, the name of the payor (except where a cash register tape is used), and the nature of the collection in each case, except where the mayor shall determine that such records or particular informational items are impractical or unnecessary such as parking meter collections. (Prior code § 24-8-2)
Receipts or other evidence of payment shall be issued on forms provided or approved by the director of finance or his/her designee for all fees and monies paid into the city treasury, consistent with the provisions of section 10-6-142 Utah Code Annotated, 1953, as amended, or any successor statute. (Prior code § 24-8-3)