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Ordinance No. 5-03-41 vORDINANCE NO.5-03-41 AN ORDINANCE AMENDING CHAPTER 2 ADMINISTRATION, ARTICLE VII, FINANCE, DIVISION I, GENERALLY, SECTION Z-316, FEES SHALL BE PAID TO CITY GOVERNMENT, TO REMOVE REFERENCE TO DAILY PAYMENT AND THE CITY TREASURY, AND TO PROVIDE AN EFFECTIVE DATE ..WHEREAS, the City would like to adopt anOff--Site Cash Receipts Policy and Procedures specifying daily deposits would only be required when the cash total on any day exceeds $100, and WHEREAS, the City's Code of Ordinances has conflicting language with this- policy and procedures NOW, THEREFORE, BE IT ENACTED BY THE CITY. COMMISSION ON BEHALF OF THE PEOPLE OF THE CITY OF ATLANTIC BEACH, FLORIDA, that; Section 1. Section 2-316 of the City Code of Ordinances be amended as follows: Sec. 2-316. Fees shall be paid to city government. All fees received by an officer or employee shall belong to the city government and shall be paid ~y to the city t~eas~} Finance Department: Section 2. This ordinance shall take effect immediately upon its adoption. Passed by the City Commission on first reading this day of April, 2003. Passed by the City Commission on second and final reading this ~g ~ a of .,~_ y Approved as to form and correctness: G ~iG an C. Je s ,Esquire City Atto ey ATTEST: U 4, Maureen King, CMC City Clerk POLICY DIRECTIVE Policy Number: Finance 001 Subject: Off-Site Cash Receipt Policy and Procedures Effectiv.e_Date: Apri128, 2003 Definitions: "Cash" refers to currency, coins, checks or money orders. "Off-site" refers to a location other than the Cashier's counter .at City Hall. Purpose: The purpose of off-site cash receipt procedures is to ensure that cash collected - at locations other. than the primary collection site -City Hall - is properly safeguarded and deposited in the City's depository account and- invested in accordance with the City's investment policy in a timely manner. Policy and Procedures: See attached. Office of Primary Responsibility (OPR): The Finance Department shall be responsible for the coordination, implementation and maintenance of this policy. Adoption and Dissemination of Policy:.. It shall be the responsibility of the Finance Department to ensure all Department Heads are provided a copy of this City policy. The Department. Heads are responsible for ensuring that employees delegated the task. of accepting cash are apprised of and follow this policy. Exceptions: Exceptions to this policy are as approved by-the City Manager. Review Date: -April 2005 Jim Hanson City Manager OFF-SITE CASH RECEIPT POLICY and PROCEDURES purpose: A recommendation was made during the fiscal yeaz 2001/02 fiscal year financial audit to improve the City's procedures for depositing and tracking cash receipts at off-site locations. - Definitions: "Cash" refers to currency, coins, checks or money orders. "Off-site" refers to a location other than the Cashier's counter at City Hall. . Polic All off-site collection of cash will be deposited in accordance with the procedures set forth below. Procedures: Timing of Deposits: Cash will be hand-delivered to the Cashier's counter at City Hall at least weekly, however, if the cash total on any day exceeds $100, the deposit shall be made that day. Cash Storage: All- cash received should be immediately placed in a secure, locked cash box or safe to prevent loss or theft. Customer Receipts: A receipt will be completed for all payments received, including . payments received in the mail. When payments aze received in the mail, the envelope that includes the return address should be retained. This may be the only source of information to properly credit the receipt or issue a refund. Receipt Book Issuance: At the beginning of each fiscal yeaz, a new 3-part, pre- numbered, cazbonless receipt book will be issued to each department that accepts cash payments. The Customer Service Supervisor in the Finance Department will be responsible for keeping a log with the numerical sequence of each receiptbook issued,. by departrnent. Receipt Book Maintenance: The Department Head in each department will be responsible for ensuring the receipt books are properly maintained and the receiver of - cash is properly trained in these procedures. All of the applicable information requested on the receipt should be completed. The check or money order number should also be written on the receipt. The. individual receiving the cash should sign the receipt. The white copy will be given to the payee. The yellow copy will be given to a Cashier in City Hall. The pink copy will remain in the receipt book. If the receipt relates to a payment received in the mail, the white (payee copy) of the receipt will remain in the receipt book, unless the payee requests a copy. Deposit Documentation: A ten-key adding machine tape totaling the cash received and the yellow copy of receipts will be attached to a completed reconciliation form (see attached), when the cash is delivezed for deposit. A Cashier will provide a validated deposit receipt to the depositor. This receipt should be kept in a chronological file in the Department. Rental Deposits and Bid or Performance Bonds: Rental deposits or bonds received in cash should be deposited using the same deposit guidelines above. The deposits should be appropriately identified and entered into the H.T.E. Accounts Receivable application by the Cashier for tracking purposes. The applicable department must make a deposit . release request to the Accountant via email, to refund the deposit to the original payee. Refunds: It is the department's responsibility to obtain and retain adequate information - regarding payments, on a registration or application form, citation or similar document, to =-_ allow for refund. The department is responsible for preparing. check request(sj, in the event a refund becomes necessary.. - Reconciliation: At least annually, the Finance Department will review each - department's compliance with this procedure by testing a sample of off-site cash receipt deposits for the- fiscal year. Registration and/or application forms will be reconciled to cash receipts to affirm that applicable fees were received from all participants and/or applicants. Audit: All receipt books will be forwarded to the Customer Service Supervisor on 10/Ol for retention. and availability during the fiscal year end audit. After the audit is complete, the receipt books will be retained for the same time period as the miscellaneous receipts maintained by the Finance Department.