Norwalk City Council
August 5, 2025

RESOLUTION NO. 25-33

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NORWALK

ADOPTING THE CASH HANDLING POLICY
WHEREAS, the City of Norwalk receives cash and check payments in the course of regular business operations; and
WHEREAS, the City has developed a Cash Handling Policy to establish internal controls and reduce the risk of loss or misappropriation of funds; and WHEREAS, Exhibit A attached hereto is the Cash Handling Policy, updates to the Cash Handling Policy will continue to be made as-needed.

NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF NORWALK
HEREBY DETERMINES, FINDS, AND RESOLVES AS FOLLOWS:

Section 1.The City Council of the City of Norwalk does hereby approve the attached Cash Handling Policy, which is incorporated by this reference as though set forth in full, as the policy which shall supersede prior policies and shall govern the City of Norwalk’s cash handling functions.

Section 2. The Mayor, or presiding officer, is hereby authorized to affix his signature on this Resolution signifying its adoption by the City Council of the City of Norwalk and the City Clerk, or her duly appointed assistant, is directed to attest hereto.

APPROVED AND ADOPTED on this 5th day of August 2025.

TONY AYALA, MAYOR
ATTEST:
____________________________

THERESA DEVOY, CMC

CITY CLERK
Attachment No. 1
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2 CITY OF NORWALK POLICY STATEMENT
Number: 25-02
Subject: Cash Handling Policy and Procedures
Adopted Date: August 5, 2025
Effective Date: August 5, 2025

POLICY STATEMENT
It is the Policy of the City of Norwalk to protect public funds through the establishment of proper and effective internal procedures over cash handling.

DEFINITIONS
Cash handling includes collection, receipting, safeguarding, posting/recording, and banking.

GENERAL CONCEPTS AND FRAMEWORK
This Policy addresses the essential principles and standards of proper cash handling. In light of the great diversity of revenue types and cash collection points, this Policy cannot provide specific guidance covering all aspects of proper cash handling. As a result, each Department may develop its own specific rules and procedures to supplement this Policy to provide greater guidance over daily cash handling, receipting, reconciliation, and accountability, provided that such rules and procedures are first approved by the Finance Director prior to implementation. Cash, when mishandled, can be lost, stolen, and cause cash flow problems for the organization.
Proper procedures can also help protect employees from inappropriate charges of mishandling public funds by defining his or her roles and responsibilities in the cash handling process.
Once adopted, current and historical practices shall not constitute justification for deviation from this Policy. Information contained in this Policy supersedes any previous policies and procedures regarding cash handling.

Exhibit A
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2 DEFINITIONS
Cash– For the purpose of this Policy, cash includes any type of payment including coins, bills, checks, money orders, credit cards, debit cards (with MasterCard or Visa logo), and any other forms of payment.

Forms of Cash Payment Accepted Not
Accepted
U.S. Currency 
Foreign Currency 
Money Orders 
Checks – In-State Business and Personal 
Checks – Out-of-State Business 
Checks – Out-of-State Personal 
Cashier’s Checks 
Traveler’s Checks – U.S. Currency 
Credit or Debit Cards with American Express,
MasterCard or Visa Logo In Excess of $5,000 
Other Payment Type 
Consult Finance
The Finance Director is authorized to make necessary interpretations and exceptions to the rules and guidelines contained in this Policy.

FINANCE DIRECTOR CERTIFICATION
Each cash collection area must be approved and certified by the Finance Director as a cash collection point. A cash collection point is generally a location in which cash is collected on a regular basis. A location with casual (infrequent) cash collections may not be recognized as a cash collection point; however, the responsible employee must nonetheless follow the same Cash Handling Policy that applies to each cash collection point. Casual collections include infrequent receipts of donations to the City and nonrecurring and low volume of fees and sales of items. Examples of cash collection points include:
Community Development (Planning, Engineering, and Building & Safety) Finance
Recreation
Norwalk Sports Complex
Aquatic Pavilion
Social Services
Senior Center
Transit

TRAINING, CROSS-TRAINING AND STAFFING
The Department Head will staff each cash collection area with at least two employees who are fully trained in cash handling and, if required, related data 4 4
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2 entries into the City’s Revenue Management System and other essential data management systems like the Utility Billing; Encompass used for Business Licensing, Planning and Building Permitting; Active Net for recreation programs and cash registers.

This will help strengthen the City’s cash collection process by minimizing the effects of extraordinary and unforeseeable problems.
oFinance will provide an initial training to the cash handlers at each cash collection point when requested by the Department Head. Finance will continue to assist with training based on its staff availability and the critical nature of the training.
However, whether such training is provided or not, each Department is ultimately responsible for the training, cross-training, staffing, and assessing the qualifications and competency of its own cash handlers. Within two weeks of adopting this Policy and July 1 st of each year thereafter, each Department Head shall submit a list signed by him or her to Finance detailing the names of fully trained cash handlers with their specific duties and other pertinent information for each cash collection point.

CASH RECEIPTS
Whenever cash is collected, a cash handler must issue a preprinted, pre- numbered original Cash Receipt generated by cash register or pre-numbered original cash receipt (printed from the City’s printing company in duplicate or triplicate) and in numerical sequence. If a cash receipt was voided, it must be submitted to Finance with the daily deposit and explanation for voiding the cash receipt.
The Finance Director is responsible for the format and content of all Cash Receipt Forms and related reconciliation and supporting logs, schedules, and sheets. As a result, all new and revised forms, logs, schedules, and sheets must first be approved by the Finance Director prior to their use.

SAFEGUARDING OF CASH, CASH RECEIPTS, AND KEYS
Each cash handler must safeguard his or her cash, Cash Receipts and related supporting documentation at all times.
This will require the cash handler to place cash and related items in a locked cash box in a locked drawer.
Cash must not be left unattended, even for a brief moment. Each cash handler must carry his or her keys with him or her at all times. The keys must not be left out in the open or placed in an unlocked drawer or area. In addition, the keys must not be shared with others.
Any transfer of petty cash must be authorized by the department head in writing prior to the transfer by using the form entitled “Request for a Petty Cash or Change Fund.”
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2 DAILY SUBMISSION TO FINANCE
All cash, cash receipts, supporting documentation for bank deposit must be submitted to Finance for deposit.
City Hall locations (Building & Safety, Planning, Engineering, and Finance) - Cash, Cash Receipts, and any other supporting documentation processed during a business day prior to 6:00 PM
oStaff must bring money/ cash drawer to the Finance department and sign the Log in /out sheet
oCash, cash Receipts, and any other supporting documentation collected at City Hall locations must be kept in Finance vault for overnight safekeeping. Off-City Hall locations must reconcile and submit to Finance on the next business day by 3:30 PM.
oCash, cash receipts and supporting documentation must be kept in the secured area or vault overnight for safekeeping
The Finance Director must authorize any other extended holding of collected cash, Cash Receipts and other supporting documentation.

CASH HANDLER’S RESPONSIBILITY
It shall be the cash handler's responsibility to exercise necessary precaution and judgment for the proper safekeeping of public funds and related supporting documentation in his/her custody, in addition to taking other steps necessary for the timely deposit of the funds.
Areas of Cash Handler’s responsibility are:
Receiving and Paying – perform accurately and efficiently when processing customer transactions, accepting a payment and making change. Security and Loss Prevention – safeguard City funds against loss, be familiar with what to do in time of an emergency such as being confronted with a robbery, forced to accept counterfeit currency, etc.
Establishing and Maintaining Good Customer Relations – establish and maintain good customer relations. This includes professional job performance as well as being friendly and polite.
Any serious or repeated violations of this Policy, whether intended or not, may lead to disciplinary action up to and including termination of employment. The Finance Director will communicate each instance of reportable noncompliance or inappropriate acts to the responsible Department Head.
For the purpose of this Policy, cash handlers also include custodians of Cash Receipts and keys/combinations to cash boxes and other safekeeping devices when applying the rules and requirements of this Policy. The custodians must comply with the applicable requirements of this Policy to properly safe-keep cash, cash receipts, and other supporting documentation.
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2 AUDIT
Daily cash and cash receipts are subject to audit without any notice to the cash handler or the responsible Department Head. An audit may be conducted internally by the Finance Department or externally by an independent audit firm.

Cash Handling Inquiries – The Sr. Accountant will accumulate all cash handling inquiries, and the Sr. Accountant and the Controller will make joint recommendations to the Finance Director.

PROCEDURES
Do’s and Don’ts.

Do’s Don’ts
1 Always issue Cash Receipts for valid
forms of payment when made
payable to the City of Norwalk.

Don’t issue Cash Receipts for non-cash
items (e.g., documents, non-cash
performance bond in the form of
insurance certificate, etc.) and cash
payments processed by another entity.
2 Always process and input cash
transactions in the City’s
cash management system, Active
Net or Cash Register and generate
the Cash Receipt from the
appropriate cash receipting system.

Don’t wait until the last minute to input
cash transactions in the City’s cash
management systems.
3 Always specify the actual amount of
cash collected on the Cash Receipt.

Don’t list unpaid or other receivable
amount as cash collected on the Cash
Receipt.
4 Always specify the cash collection
date on the Cash Receipt.

Don’t use any other date on the Cash
Receipt (e.g., date other related or
supporting documents were received).
5 Always initial or indicate your name
on Cash Receipts when issued.

Don’t leave this line blank.
6 Always indicate the form(s) of
payment on the Cash Receipt.

Don’t just bundle different forms of
payment into a single line item total.
7 Always safeguard Cash Receipts,
even those that are voided or
damaged. On rare occasions, when
cash receipts are issued manually,
copies of duplicate voided and
damaged Cash Receipts must be
submitted to Finance in complete
form, with all carbon copies attached.

Don’t discard, shred, or otherwise
destroy Cash Receipts.
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2 Do’s Don’ts
8 Always use cash receipts generated
by Sungard’s Cash Management,
Active Net, other automated
cashiering systems, or the preprinted,
pre-numbered original Cash
Receipts. If needed, the preprinted
receipts will be ordered by Finance
from the City’s printing company with
“City of Norwalk” preprinted on each
of the receipts.

Don’t photocopy Cash Receipts for
reuse.
9 Always report missing Cash Receipts
immediately to Finance and the
supervisor.

Don’t delay reporting of missing Cash
Receipts immediately to Finance and
the supervisor.
10 Always use Cash Receipts in
numerical sequence.

Don’t use Cash Receipts out of
numerical sequence.
11 Always process and input cash
transactions in the City’s cash
management system, Active Net or
Cash Register
Don’t wait until the last minute to input
cash transactions in the City’s cash
management systems.
12 Always attach proper written
authorization for any penalty waivers
or write-offs from the Department
Head.

Don’t use verbal authorization for any
penalty waivers or write-offs.
13 Always submit Cash Receipts that
are complete with required
supporting documentation attached.

Don’t submit Cash Receipts and other
supporting documentation that are
incomplete.
14 Always create a transaction report,
brief log of Cash Receipts used and
submitted.

Don’t just rely on your memory.

CASH HANDLING PROCESS
Receiving Payment, Counting Cash, and Giving Change
There is a number of ways of counting cash, but the main objective when counting is to ensure accuracy in receiving cash and giving out proper change to the customer.

Recommended below is the “Hand-to-Table” method of counting to ensure that no bills and coins are miscounted and the customer acknowledges correct payment and change (if applicable) from City’s staff.

The “Hand-to-Table” method instruction for counting cash is provided. One may deviate from this method but whichever method is used to count, recount the money as many times as necessary to come up with the same total twice. This means you will always count a stack of currency at least two times. Cash Handlers should also establish a set routine for counting money.
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2 Hand-to-Table Method:
1) Receiving Bills and Coins:

A. Separate bills into denominations with all the bills facing up. At this time, pay special attention to $20, $50, and $100 bills for counterfeits.

B. If the pile contains more than one denomination, count the largest denomination first.

C. Place the pile in one hand.

D. Transfer one bill at a time from your hand to the table in the presence of the customer.

E. Check each bill, as you count to ensure correct denomination.

F. Count all coins received.

G. Verify the grand total against the amount listed on the billing statement, invoice, or Cash Receipt.

H. If any discrepancies exist, count the money again. If a discrepancy still exists, ask the customer to count the money.
2) Making Change:

To ensure the accuracy of all transactions, it is important that the cash handler follows a routine, accepted practice in making change. There are two ways to give change back to a customer.
The cash register automatically calculates the dollar amount to be returned to the customer, or
The cash handler counts from the amount of the sale to the amount tendered.

Change should be counted at least two times; once when the cash handler counts it out of the cash drawer and a second time when the cash handler counts it back to the customer.

Cash Handler must always give the customer a receipt and put the amount received in the cash drawer and close the drawer.
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2 All the larger bills ($50 and $100) should be checked with Smart Money counterfeit detector pen or cash scan machine. If the cash handler suspects, or determines that a customer is attempting to pass counterfeit currency or raised notes, she or he should politely ask the customer for another bill or alternative payment method (check, credit card). Try not to accept it, but if customer insists on using the currency, accept it. Always assume there is a weapon even if one is not seen. Observe the person but don’t stare.

Try to remember the distinctive features of the individual. You will be asked to describe the person. The objective is to catch the criminal, not to stop the crime – promptly notify Public Safety or Sheriff’s Department, and the supervisor. b. Checks.
1) Checks must be made payable to the “City of Norwalk.” 2) Checks cannot be stale or post-dated.
3) If not listed, write down the payer’s telephone number on the face of the check.
4) Verify that the numeric dollar amount matches the written dollar amount. 5) Verify the signature.
6) The signature and preprinted information on the face of the “personal” check must be verified against the information from any one of the following valid forms of photo ID:
California Driver’s License
California State ID Card
Military ID Card
U.S. Passport
In the case of a “business” check, obtain a business card and match the information against the photo ID and the check. The business card should be stapled to the Finance Revenue Folder Copy of the Cash Receipt. In certain situations where businesses purchase small items to conduct business with the City (e.g., businesses purchasing copies of RFPs, Plans & Specs, etc.), a business check may be accepted without any forms of ID.

For legal and administrative reasons, write down the valid photo ID number on the Cash Receipt, but not on the check.
7) PAYMENTS FOR TAXES, NON-PURCHASES AND NO OUTSTANDING OBLIGATIONS TO PERFORM SERVICES BY THE CITY. When accepting taxes and other payments (e.g., parking fines) where there are no related exchanges of City goods or services, and when accepting fees, charges, 10 4
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2 and other payments where goods or services had already been delivered, checks may be accepted without any ID.
8) All checks must be endorsed immediately with a restrictive endorsement payable to the City of Norwalk. A restrictive endorsement occurs when the following text is placed on the back of the check: "For Deposit Only to the City of Norwalk." This is generally done with the City’s bank deposit stamp or through the Receipt Manager System.
9) If a check is for a single item, then on the memo line of the check write down a brief description including the account number (e.g., B/L #00000 for business license, PC #00000 for parking citation, DL #00000 for dog license, etc.) If a check is for multiple items, write down the City’s receipt number instead (e.g. F100000).
10)Do not accept a double-endorsed check, which is a check made payable to someone else, who then signs it over to the City as his or her payment for a purchase.
11)Look for apparent alterations in the check (e.g., changes in the handwriting, water spots, color or background picture), which could mean a forgery. 12)Do not accept Starter checks with blank personal information. 13)Store all checks must be stored in a safe place (locked cash box in a locked drawer) with related supporting documents until they are submitted to Finance.
14)Cashing of any checks is not permitted.
15)The individual accepting the check is required to initial on the upper-left hand corner of the face of the check to ascertain his or her verification of the required information.
c. Checks Defined.
1) Out-of-State Checks – Out-of-state business checks will be accepted; however, out-of-state personal checks will not.
3) Cashier’s Checks – Will be accepted. This is a check drawn by a bank on its own funds. Counterfeits and the failure of the issuing bank would cause the bank not to honor such checks.
4) Personal Money Orders – Will be accepted. A personal Money Order is a check purchased by a customer from a bank or any other institution for cash. When issued, it shows the drawee bank and the amount. The purchaser fills in the date, the payer, and the payee’s name and address. 11 4
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2 Banks usually restrict the maximum amount for which they will issue a money order. This amount is usually printed on the face of the Money Order. The risk is similar to the Cashier’s Checks.
5) Traveler’s Checks – Will be accepted. These checks are designed for use by persons on business or vacation, but are also used in other situations.

They are signed on the face of the check when purchased and countersigned when cashed, either on the face or on the back. When accepting a Traveler’s check at a City facility, the customer must provide appropriate identification, countersign and write in the payee in the presence of the cashier. Traveler’s checks should be stamped with the endorsement and placed with the other checks. The risk is similar to the Cashier’s Checks.

The City will not accept Traveler’s checks drawn on foreign currency. d. Credit and Debit Cards.
1) The City currently accepts American Express, MasterCard, Visa, and Debit Cards with the MasterCard or Visa logo provided that they are presented in person. Other cards with higher bank fees (processing and discount) may be accepted in the future.
2) All credit cards accepted must be verified against the information from any one of the following valid forms of photo ID:
California Driver’s License
California State ID Card
Military ID Card
U.S. Passport
6) Verify that the back of the credit card is signed and the signature matches with the signature on the credit card receipt.
7) Verify that the signature on the receipt also matches with the signature on the photo ID.
8) Make sure that approval from the issuing credit card company is granted at the time the card is used.
9) In Revenue Manager System or on receipt referenced last four digits of the credit card and customer, license, permit, ticket or reservation numbers as applicable.
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2 10)The original credit card receipt must be attached to the applicable source documents (e.g., business license application, Cash Receipt, refundable deposit receipt, etc.). The duplicate copy is given to the customer along with the completely filled-out pre-numbered Cash Receipt form. 11)Credit card transactions must only be used to pay for City services and products. Cash advances are not permitted for any purpose. 12)Credit card and debit card account numbers are confidential as they can be subject to fraudulent usage. Account numbers must never been written down, if a card must be processed manually, enter the card information directly into the credit card machine. Documents containing the numbers must only be handled by authorized employees (e.g., responsible cash handlers, immediate supervisors, department heads, etc.) and properly safeguarded.
13)At the end of the day, a “batch” report (the summary tape) from the credit card terminal listing the day’s credit card charges must be submitted to Finance to reconcile the day’s credit card receipts posted in the City’s revenue management system.
e. Issuing Cash Receipts.

The City uses a variety of Cash Receipts to issue to customers to evidence their payments for City services and products. 1) When the payment is received in person, a receipt must be given to the customer. This, however, is not true if the payment is received for another processing entity other than the City of Norwalk.
2) Each Cash Receipt must be generated by the cashiering system or, in emergency cases in pre-numbered sequence. It must be completed properly and in full, containing all relevant information to the transaction (e.g., date, customer information, service or product, amount or revenue code, check number, credit card authorization number, large bill serial number, etc.).
3) The person preparing the Cash Receipt must use his/her name or initials and verify that the total from the receipt equals to the total cash tendered. 4) The City’s standard receipts (receipts not generated by Revenue Management Systems) will be “triplicates” distributed as follows:
Original – Payee
One copy – Daily Cash Receipt Folder
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2 One copy – Originating Department
f. Safeguarding of Blank Cash Receipt Forms.
1) Cash Receipts are used as proof of payment for City services and products.

A loss of a blank Cash Receipt form may lead to a false claim of payment to the City. In addition, a missing Cash Receipt may be construed as a misplacement or theft of public funds by the custodian of the form.

Therefore, it is essential that all custodians and cash handlers, whether temporary or permanent, properly safeguard their assigned blank Cash Receipt forms.
2) The proper management of blank Cash Receipt forms generally requires Finance to inventory, order, distribute, and track Cash Receipt forms.

Through this process, Finance expects to minimize and timely discover errors, discrepancies, and misuse.
3) All custodians and cash handlers are fully accountable for their assigned Cash Receipts. To properly account for the Cash Receipts, the custodians and cash handlers must maintain a Cash Receipts log to keep track of both used and unused Cash Receipts (See Exhibit VI for an example of a Cash Receipts Tracking Log). All Cash Receipts must be used in pre-numbered sequence. The custodians and cash handler must provide a copy of the Cash Receipts log to the Finance Department when a new batch of Cash Receipts is requested.
4) Voided Receipts – All pre-numbered receipts must be accounted for. As a result, all voided receipts, in their original form including carbon copies, must be submitted to Finance for independent audit purposes. 5) Parks and Recreation Department. As the Parks and Recreation Department has various cash collection points throughout the City, the responsibility of ordering, stocking, distributing, and safeguarding Cash Receipts Forms will be assigned to the Director of Parks and Recreation, or his designee.
g. Cash Boxes and Drawers.

Only one cash handler will be assigned to a lockable cash box and lockable cash box drawer. The drawer may be a counter drawer, desk drawer, filing cabinet, safe, or any other secure holding place. Each custodian or cash handler must keep his/her keys and combinations safe and must not share them with anyone.

Cash Handler has the custodial responsibility. Finance will safeguard backup keys and combinations for emergency access. All cash, checks, and other types of payments must be safeguarded until they are deposited in the City’s bank account. 14 4
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2 h. Closing Activity
At shift closing each cash handler must balance his or her cash drawer. This process is referred to as “Balancing” – the accounting and documentation of all City funds received by the cash handler that day. Balancing involves:
Adding of currency, coin, credit/debit card drafts and checks Determining the dollar total received from the Permanent Record, subtracting the Beginning change cash amount, and
Comparing the total money with the total transactions. These two amounts should be the same.

Balancing should occur out of public view in a location away from the collection area to protect the safety of the cash handler. While individual cash handlers have different methods for balancing cash drawers, there are several steps that all balancing processes should include:
1) Remove all cash (currency, coin, credit/debit card drafts, and checks) from the cash drawer.
2) Count currency and coin and list the denomination on the Daily Cash Reconciliation Form (Exhibit I). Cash should be counted as many times as it takes to get the same total twice.
3) List all checks and credit/debit card drafts on either an adding machine tape or an Excel spreadsheet.
4) Finance cashiers should also list all other type of payments, e.g. Electronic Fund Transfers or amounts deposited on City’s behalf by the third party (Parking Citations collections deposited by the City of or bus fare revenues deposited to the bank by the Norwalk Transit)
5) Cash handler should then separate from the remaining cash on hand the start-up amount to bring the change fund back to the preferred mix of currency denominations as determined by cash handler’s department.

Preparing cash receipt batch deposits should be done immediately after cash drawer has been balanced. While individual cash handlers have different methods for preparing deposits there are several steps that all deposits prepared should include:
1)After all receipts have been accurately accounted for, compile groups of cash, credit card slips, and checks with corresponding tabulation tapes. Cash and credit card slips should be placed in cashiers deposit bag with tapes along with daily reports.
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2 2)All cashiers will scan their own checks to be deposited directly on Wells Fargo CEO website and confirmation page for deposit will be placed in cashiers deposit bag.
3)Daily batch deposits should be complete by the end of the business day.

Batches will only be prepared for deposit if all monies are accounted for whether it is cash, credit card slips or scanned check confirmations.

Every reasonable effort should be made to locate and balance all cash differences.

Regardless of the amount of the overage/shortage, always follow these steps:
1) Recount loose coin and/or currency as appropriate to the amount of the difference.
2) Recount wrapped coin and/or currency as appropriate to the amount of the difference.
3) Check the cash handler’s beginning cash figure.
4) Rerun and recheck all figures on the permanent cash record. Compare check with permanent record specifically.
5) If a shortage exists, search the cash handler’s area, remove the cash drawer and search the space, including behind the drawer stop. 6) Examine the waste paper in the cashier’s area for cash, checks credit/debit card receipts, etc., and other paper relating to the transactions of the day. i. Losses/Shortages/Overages.

There is a difference between Loss and Shortage of City money, which is determined by the cash handler’s ability to obtain physical custody of the money and how that person safeguards the money.

A Shortage is an unintentional collection error such as a change making error. An Overage occurs when a cash handler has collected too much money and cannot immediately return the excess to a specific customer.

Cash handler must bring shortage or overage to the attention of the supervisor who needs to sign off on the shortage or overage amount. No adjustments in Revenue Management System can be made prior to the supervisor’s approval.

Loss of City money is when a cash handler has obtained physical custody of money and then due to reasons like negligence, an unlawful action, cannot deposit that money to the City Treasury.
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2 All Losses have to be reported to supervisor and Finance Director immediately. Detailed statements as to the circumstances of the Loss, along with a copy of the Police Report have to be sent to Director of Finance. h. Cash Receipts Data Entry and End of Day Submission to Finance Finance reviews for the accuracy of daily cash collections from Recreation, Social Services, and Transit and posts the payments received to Receipt Manager System.

Daily collections from remote areas have to be dropped off in Finance by the Public Safety Officers daily, no later than 3:30 PM.

If collections from certain locations are not received, it is the responsibility of Finance cashier to notify appropriate responsible parties. (Department Head, Director of Finance, Director of Public Safety and Controller).

Cash Collection Points that are not using the City’s Revenue Manager System and cannot interface the data from cash register into Financial System must submit together with cash receipts, cash and supporting documentation a Daily Cash Reconciliation Form. Please see Exhibit I for a generic sample, which can be customized to departmental needs.
i. Finance Review of Cash Receipt Deposits
An Account Clerk that is not a cashier will confirm that all cash, credit card slips and check scanned confirmation pages are accurate and reconcile to totals from cashier register transaction reports. Record totals of cash, credit cards, and scanned checks on Monthly Cash Analysis spreadsheet. Only monies on hand and/or confirmation pages should be recorded on spreadsheet. If there are monies missing contact cashier or department to advise them their deposits are incomplete and must be corrected immediately. A second Account Clerk that does not have cashiering duties must verify bank cash deposit slip and scanned checks confirmation pages with total of cash and checks on daily register transaction report. The name of both Account Clerks will printed on the reconciliation worksheet and initialed when the worksheet is complete.

An Account Clerk that is not a cashier and does not reconcile the daily bank deposit will enter the batch edit list totals for each batch on the Monthly Cash Analysis spreadsheet. If there is a discrepancy between batch edit list total and the deposit total that was reconciled in item 2 (above), contact the cashier or department to advise them that their transaction totals are incorrect and remit appropriate paperwork to reconcile totals immediately. Batches will only be posted to GL when all batch edit list totals reconcile to the cashiers deposit for the day. The Account 17 4
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2 Clerk should also review daily bank deposits/register transaction reports to look for any discrepancies or unusual transactions and contact the cashier if you have any questions.

An Accountant will indicate deposits in transit from the Monthly Cash Analysis spreadsheet in dark orange in order to designate what deposits need to be reconciled within the following month. When reconciliation for a new month begins all deposits in transit from prior month will be reconciled and marked with light orange along with a note indicating when the deposit was made in the bank.

Before the new month’s reconciliation is started all deposits in transit from prior month must be filtered, reconciled, and indicate the date when reconciled. j. Retention and Destruction of Cash Receipt Related Items All stored scanned checks will be retained for three months. Before destruction each check must be inspected for the stamp on the back of the check which indicates the check has been scanned and deposited. Any checks that do not have the verification stamp, will be submitted to the Accountant for further investigation. Accountant will verify through the bank that check has already been scanned and deposited.

All other cash receipt related items will be retained and destroyed as deemed appropriately by the City’s retention and destruction policy.

Attachments:

Exhibit I - Daily Cash Reconciliation Form Template
Exhibit II – Cash Register Procedures Single Form
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2 Exhibit I
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2 Exhibit II