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HomeMy WebLinkAboutCity Clerk - Administration and Management Records - Policy & Procedure Records (33) Page 1 of 4 PUBLIC FACILITIES, RECREATION & SPECIAL EVENTS DEPARTMENT POLICY NUMBER 2.0 CASH HANDLING POLICY 12/6/1999 9/23/2005; 6/9/2009; 1/31/2014; 2/5/2021 Section 2 – Financial & Accounting I. PURPOSE To provide clear procedures for Public Facilities, Recreation & Special Events staff to ensure appropriate and accountable cash handling. II. PROCEDURE In order to protect cash receipts (cash and checks) from fraud and theft, they must be deposited in a timely manner by following the Finance Department’s cash handling procedures. A. General Departmental Policies 1. All revenues collected by Department cashiers will be processed through the financial tracking software system. Staff can accept cash, checks, credit cards, and debit cards at different locations: the main office at the Adult Center, the Foothills Recreation & Aquatics Center, and the Rose Lane Aquatics Center during summer pool programs. 2. Personnel at each location are responsible for securing receipts. 3. Only assigned cashiers may operate the cash drawers or handle the cash bags until such time as the drawers have been zeroed out and rec onciled by each. Each cashier will give their cash, checks, and reconciled paperwork to the appropriate supervisor. The drawers will be cleared and reconciled in dual custody. 4. Change will not be made, and checks will not be cashed from cash drawers. 5. Mail-in registrations for classes or programs that have been filled, canceled, or past the registration deadline, may be returned to the registrant without processing. This procedure will be completed after the mail is opened. a. Customers will be contacted by phone concerning the status of the registration. b. Checks and registration forms will be photocopied, and the checks returned in that day’s outgoing mail. c. Registration information will be stored electronically in Recreation software program. 7. No refunds will be made from the cash drawers. See procedures on refunds. 8. All funds collected at any site or event will be deposited through the financial tracking system. Page 2 of 4 B. Policies and Procedures Specific to Cashiers at Parks and Recreation Administra tion Office at Glendale Adult Center 1. Each Customer Service staff member will be issued a bank bag with keys. The bag will be used to store a $100.00 bank, which can be used for giving change to customers only. a. At the start of the shift, each staff’s locked bank bags will be removed from the safe. b. The employee’s $100.00 bank will be placed in a lockable money drawer to be accessible throughout their shift. c. The employee’s previous day deposit must then be reconciled in a secured area (see below for reconciling procedures). d. Cash is to be secured at all times and drawer must be locked if employee leaves their workstation. e. Checks received must be immediately stamped for deposit. f. Upon completion of transaction, a receipt must be generated for the customer and either be given in person, sent via e-mail or sent through the mail. 2. Daily Reconciling for Customer Service staff. a. Daily reconciliation must be done in a secured area so that cash counting is done away from public view. b. A Cash Journal report from the financial tracking system will be used to reconcile daily deposit. c. Staff must count cash and checks separately and ensure that their totals match what is on the Cash Journal report. d. A Cashier Reconciliation sheet from the financial tracking system will be used to document cash and check payments only. e. Once the deposit is balanced. i. The deposit will be given to the office supervisor or designee for verification. ii. Any discrepancies with deposits must be immediately reported to the Supervisor. C. Policies and Procedures Specific to Cashiers at Foothills Recreation & Aquatics Center 1. Each cashier will be issued two bank bags with keys. One bag will be used to store a $100.00 bank that can be used for giving change to customers only. The other bag will be used to store the employee’s daily deposit in the safe overnight. a. At the start of the shift, the staff’s locked bank bags will be removed from the safe. b. The employee’s $100.00 bank will be placed in a lockable money drawer to be accessible throughout their shift. c. At the end of the employee’s shift, his/her deposit must then be reconciled in a secured area (see below for reconciling procedures). d. Cash is to be secured at all times and drawer must be locked if employee leaves his/her workstation. e. Checks received must be immediately stamped for deposit. f. Upon completion of transaction, a receipt must be generated for the customer and either be given in person, sent via e-mail or sent through the mail. 2. Daily Reconciling for the Foothills Recreation & Aquatics Center. Page 3 of 4 a. Daily reconciliation must be completed in a secured area so that cash counting is away from public view. b. A Cash Journal report from the financial tracking system will be used to reconcile daily deposit. c. Staff must count cash and checks separately and ensure that their totals match what is on the Cash Journal report. d. A Cashier Reconciliation sheet from the financial tracking system will be used to document cash and checks only. e. Once the deposit is balanced. i. The deposit will be placed in the safe for reconciliation. ii. Any discrepancies with deposit must be immediately reported to the center’s office supervisor. D. Policies and Procedures Specific to the Rose Lane Aquatics Center 1. Daily Startup Cash a. Before the summer begins, the Aquatics Coordinator will be issued a start-up cash fund. This cash fund is checked out to the Aquatics Coordinator and must only be used for official pool transactions. b. The Coordinator will be responsible for the safe keeping of this cash. c. This cash fund must be locked in the safe at the pool on a nightly basis. d. This cash fund must remain at the pool for the entire summer. 2. Daily Transaction Processing f. At the start of the cashier’s shift, the cash bag will be removed from the safe and placed in the change drawer to be accessible throughout their shift. g. At the end of the employee’s shift, their deposit must then be reconciled in a secured area (see below for reconciling procedures). h. Cash is to be secured at all times and drawer must be locked if emplo yee leaves their workstation. i. Checks received must be immediately stamped for deposit. j. Upon completion of transaction, a receipt must be generated for the customer and either be given in person, sent via e-mail or sent through the mail. k. The deposit will then be stored in a locked safe to be delivered to the Parks and Recreation Administration office for final reconciliation by two staff members at the end of the day. E. Policies and Procedures Specific to the Civic Center 1. Please see the Civic Center Payment Handling Policy Document. F. Collections at Off-Site Events 1. Obtaining Start-up Funds for an Off-Site Event: a. To assure sufficient funds are available, provide advance notice to Cash Drawer Custodian of need for startup funds using Cash Drawer Request/Cash Handling Worksheet Form. b. Two authorized employees will pick up startup funds from the Cash Drawer Custodian designated for offsite revenue-generating activities, located at Parks and Recreation Administration Office. One of these authorized employees will be Page 4 of 4 responsible for the cash and sign the Cash Drawer Custodian’s Cash Log. The second authorized employee will initial the Cash Log as a witness to the amount recorded. c. After verifying the amount, complete the “Starting Amount” section on the Cash Handling Worksheet (attached). Both authorized employees will initial the Cash Handling Worksheet. The form is to be kept in your currency bag at all times. d. Any cash handling supplies such as check-stamper, coin roll papers, bill bands, counterfeit detection pens, cash bags/boxes need to be picked up at this point from the Cash Drawer Custodian or designee. e. Both staff members, in dual custody, must transport the money to the designated secured location for the cash box. Each time the cash changes hands to another authorized cash handler, the new cash handler must sign for the ca sh. 2. Activity/Event Day a. One authorized staff member must stay with the operating cash box at all times. b. To ensure all cash boxes do not exceed more than $150.00 throughout the event, cash drops need to be made by a designated staff. Cash needs to be plac ed in a predetermined secured location and two designated staff to initial the Cash Handling Worksheet as cash is transferred. c. At the end of the activity, in dual custody, take cash box and ledger to a secure location to balance out the Cash Handling Worksheet. d. The deposit and start up cash should be returned to the Administration Office the same day if the event ends during business hours. e. If the event ends after business hours, the deposit and start-up cash should be held in a locked safe and taken to the Administration Office the following business day. 3. Cash Handling Worksheet a. A copy of the event’s Cash Handling Worksheet is to be provided to the Cash Drawer Custodian along with the start -up funds and the actual deposit. b. Records retention on revenue copies is three years.