P&R Policy Manual

Policy Manual

1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . 5 7 Table of Contents CashandReceiptingPolicy. ...................................................... Standard Operating Procedure Cash and Receipting Handling Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refund Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard Operating Procedure Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deposit Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 11

POLICY MANUAL CASH AND RECEIPTING POLICY

PR-F3 Effective Date: 3/9/2006

Revision Date: 5/1/2024 Ver: 3

#Pages: 2

POLICY It is the Greensboro Parks and Recreation Department’s policy to ensure that all monies received from any source are accurately processed in a timely manner, properly reported, and adequately safeguarded. Some form of record must be kept for all transactions of money received on behalf of the City of Greensboro Parks & Recreation Department. Employees who handle or process any cash and cash equivalents must adhere to the following procedure. PROCESS All fees are to be collected by staff on the City of Greensboro payroll or by staff under contract with the City of Greensboro when the contract specifically states that fee collection and reporting is a provision of the job. (Exception: Volunteers who are members of co-sponsored groups of the Department or who are assisting in a special event with a staff member in the area supervising the collections.) Some form of receipt shall be issued to the customer/citizen for all cash, checks, credit cards, or any monetary transaction(s) at the time of purchase. All fees are to be receipted. No fee for anything is to be accepted without an approved means of receipting in force.

Employees must use one of the following accountable tracking mechanisms for funds received.

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1. Pre-Numbered and Self-Copying Hand Receipt Book – (It is advisable that all pre- numbered receipt books are signed out to designated areas) 2. Recreation Management Software – validates the amount received and offers payee a receipt. Receipts are stored in the software application and available for reprint as needed. 3. Receipt Log – to be used for checks and monetary funding received through the mail. 4. Miscellaneous Receipting – cash registers, cash box receipts. Where applicable, a sign or notice should be posted providing the cost of goods and services offered and accepted methods of payment. Information signs shall include the location's phone number and operating hours indicating that customers should contact the facility if a receipt is not provided or they have concerns. Under special circumstances when the procedures outlined above are not applicable, facility or program staff shall meet with their supervisors to establish an approved method of receipting. Periodic audits of correct handling of cash and receipting will be conducted by departmental staff or the City of Greensboro Internal Audit Department. Supervisors of designated areas will be responsible for reconciling revenue collected in their area and quarterly reporting such information to their division manager and principal analyst. Violation of this policy or guidelines will result in disciplinary action per the City of Greensboro Personnel Manual. REFERENCE Handling of Funds Policy PR-F12 Deposit Policy PR-F7 Parks and Recreation Facility Matrix Standard Operating Procedure - Cash Handling and Receipting

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PARKS & RECREATION

STANDARD OPERATING PROCEDURE CASH HANDLING AND RECEIPTING

Effective Date:

Review/Revision Date:

SOP#PNR-007

Ver: 1

The standard operating procedure for handling of funds applies to all transactions processed through the Greensboro Parks and Recreation Department. This procedure is applied to programs, facilities and services throughout the department. Software designed to manage operations including customer service, backend user tasks, increase efficiency and provide tracking of revenue. Software will have a public facing side. Cash Handling and Receipting Processes Note : Employees must be trained in departmental cash handling procedures during employment orientation by supervisor and/or system support staff. . 1. All payments are collected by employees of the City or contracted individuals where fee collection is stated as a part of the job description. (Note: Volunteers are NOT considered City or contracted employee, therefore are not approved for fee collection.) 2. All money collected for programs, services and facilities provided by the parks and recreation department must be accounted for through one of the following receipting methods: pre-numbered and self-copying receipt book, recreation management software, or receipt log. 3. Once the customer has received their receipt a matching receipt must be retrieved and attached to the money. 4. The money is to be placed in a secured location, such as a locked cash drawer until the end of shift. 5. At the end of shift or day, the receipted funds are counted and a report is created with matching results. 6. All funds are placed in the safe for overnight security. Recreation Management Software:

PURPOSE

SCOPE

DEFINITIONS

PROCEDURES

3

FREQUENCY

Indefinite

PR-F22 Refund Policy Parks and Recreation Facility Matrix

APPENDICES

Date of Approval Approved By Title Accreditation Standard

1.6.1, 5.2, 5.3.3

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POLICY MANUAL HANDLING OF FUNDS

PR-F12

Effective Date: 8/28/2008 Revision Date: 5/1/2024 Ver: 3

#Pages: 2

POLICY The Greensboro Parks and Recreation Department requires employees to maintain records of all monetary transactions according to the North Carolina Municipal Record Retention and Disposition Schedule. Employees are responsible for keeping records of funds collected relating to program registration, rentals, donations, and any fee associated with services provided by the department. Supervisors are required to serve as a check and balance for all funds collected in their area of responsibility. All monetary transactions are subject to audit at any time. Payment Acceptance The Department accepts cash, checks and credit cards as payment for programs and services. All fees are collected by staff on the City of Greensboro payroll or contracted employees to the City of Greensboro. Note: Volunteers may not accept money on behalf of the department. All persons paying for services provided by the Department shall be given documentation of payment, which may be used as proof of service. Once funds have been collected, preparations for deposit are to be completed by City staff. Credit Cards Credit card transactions must meet the requirements for PCI-compliance as established by the Payment Card Industry-Data Security Standards (PCI-DSS) requirements followed by the City to prevent the compromise of resident's credit card information. Credit card sales receipts may not reveal the complete credit card number and expiration date. Only the last four digits of the credit card number may

be shown. Credit card transactions will be processed via a contracted card processor. These transactions are to be receipted detailing the payment.

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Donations Monies donated to the department through contribution or sponsorship shall be deposited into the appropriate donation account with a record of receipt for such deposit. The donor should be provided some form of thank you receipt for funds given. Change Funds Employees responsible for Change Funds within the Department must maintain sufficient records to document the amount allotted for that area at all times. A list of each of these employees is kept on file in both the Department and City’s Finance Department. These funds are listed by the City of Greensboro as a balance sheet account, therefore, the person receiving money for this type of funds is legally responsible and must sign a contract agreement. Change Funds are used to provide change for customer transactions.

Violation of this policy shall result in disciplinary action per the guidelines provided in the City of Greensboro Personnel Manual. REFERENCE City of Greensboro Change Fund Policy and Procedures Parks and Recreation Cash and Receipting Policy PR-F3 Parks and Recreation Change Fund Policy PR-F18 Parks and Recreation Credit Card Acceptance Policy PR-F5 Parks and Recreation Deposit Policy PR-F7 Parks and Recreation Donation Policy PR-F4 North Carolina Municipal Record Retention and Disposition Schedule

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POLICY MANUAL REFUND POLICY

PR-F24 Effective Date: 5/1/2024 Revision Date:

Ver:

#Pages:

POLICY The Parks and Recreation Refund Policy provides guidelines for the return of monies paid by customers for registration, reservation and services after change or cancellation. ( Note: Cemeteries is not included in this policy.) Per this policy, refund credits will not be applied to households. Funds minus cancellation fees, if any will be refunded by check with the appropriate documentation. The Greensboro Parks and Recreation Department reserves the right to cancel any activity or event at the sole discretion of the department. Cancellation, withdrawal and refund requests initiated by participants will be processed in accordance with the criteria set forth under the approved procedures. All requests for a refund of fees must be processed with the customer’s signature or staff documentation of customer request. Refund requests generally take 2-4 weeks to process, with the exception of payments made by check, which may require additional processing time. The refund check will be mailed to the household address provided on the cancellation receipt. Credit card refunds will be processed via check with the exception of same day cancellations. Same day cancellations will automatically void the credit card payment. DEFINITIONS: Cancellation Fee: Processing fee retained when registrations and/or reservations are cancelled by the customer. Recreation Management Software Changes: Customers may move funds to other programs or reservations processed through the recreation management software at the time of cancellation. Funds may NOT be applied to special event facility deposits. (See appendices)

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PROCESS: • Staff will receive recreation management software training on the processing of cancellations, transfers, changes and refunds. • Customers are given the option of transferring funds to another program, facility or alternate household at the time of cancellation. • The alternate option will be the refund of monies with retention of cancellation fees, if applicable. • In the event the customer wishes to donate the refund to the department, the request must be processed with the customer’s signature or staff documentation of customer request. All donations must be acknowledged with a thank you letter. • Household credits will NOT be provided as a form of refund. • Refunds must be made by supervisor or designee. In the event staff is not available at the location, the assigned coordinator or superintendent shall process refunds as noted in the Standard Operation Procedures - Refunds.

DEPARTMENTAL CONTACTS – 336-373-2558 Principal Analyst - Finances Systems Support Analyst - Refund Process

REFERENCES, APPENDICE Parks and Recreation Cancellation Fee Schedule Parks and Recreation Standard Operating Procedures - Refunds

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PARKS & RECREATION

STANDARD OPERATING PROCEDURE REFUNDS

Effective Date:

Review/Revision Date:

SOP#PNR-33004

Ver: 1

The standard operating procedure for refunds applies to all transactions processed through departmental recreation management software. This procedure is applied to programs, facilities and services throughout the department. Cancellation Fee: Processing fee retained when registrations and/or reservations are cancelled by the customer. Recreation Management Software Changes: Customers may move funds to other programs or facilities processed through the recreation management software at the time of cancellation. Activity/Refunds • The refund request is initiated by the participant/guardian providing a written request for a refund. • The program supervisor considers the refund request according to the following criteria: 1. If a participant submits a refund request prior to the start of the program, the fees are fully refundable less a $10 cancellation fee per registration, if applicable. 2. If a participant withdraws from a program and submits a refund request after the start of a program, no refund is available except in extenuating circumstances as determined by the program supervisor which will be any future courses/sessions that are scheduled to occur after the participant’s withdrawal from the program. The pro-rated refund is calculated by determining the value of each course session (dividing the total registration fee paid by the number of sessions included) and subtracting the total value of future sessions from the total registration determined on a case-by-case basis. In the event of an extenuating circumstance, the program supervisor may request a pro-rated refund for

PURPOSE

SCOPE

DEFINITIONS

PROCEDURES

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fee paid by the participant. The pro-rated refund should not exceed the value of the total registration fee paid less a $10 processing fee. 3. Extenuating circumstance refunds may be available due to illness, injury, or other special circumstances. These requests will be granted on a case-by-case basis by the program supervisor. A doctor’s note or other documentation may be required. 4. No refund requests will be granted after the program has ended. Facility Reservation Refunds • Facility refund requests are initiated by the primary household representative or contact person noted on the sales receipt. • Requests may be submitted via phone or written correspondence and must be approved by designated staff. • Customers may opt to transfer funds to another reservation if completed on the same day. No credits will be applied to households. Refund Process • The program supervisor submits along with a check request, a copy of the original payment receipt and cancellation receipt, additional documentation, if available to the superintendent for approval. • The superintendent receives and reviews the paperwork and check request to ensure compliance with the above procedures. If there is additional information needed, the superintendent will follow up with the supervisor. • Division Manager receives and reviews the information submitted and authorizes the check request. • Superintendent and Division Manager will not authorize any refunds which do not meet the stated criteria. Note: Credit cards will be processed via check with the exception of same day cancellations. Same day cancellations will automatically void the credit card payment.

FREQUENCY

Indefinite

PR-F22 Refund Policy Cancellation Fee Schedule

APPENDICES

Date of Approval Approved By Title Accreditation Standard

1.6.1, 5.2, 5.3.3

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POLICY MANUAL DEPOSIT POLICY

PR-F7 Effective Date: 3/9/2006 Revision Date: 5/1/2024 Ver: 3

#Pages: 3

POLICY It is the Greensboro Parks and Recreation Department’s policy to safeguard and ensure that public money received is promptly deposited to prevent and reduce the possibility of error, fraud, or omission. DEFINITION Recreation Management Software: Software designed to manage operations including customer service, backend user tasks, increase efficiency and provide tracking of revenue. Software will have a public facing side. Validated Copy: A copy of the deposit report which is returned to the facility once the deposit has been processed for verification purposes. PROCESS  Deposits shall be made twice a week. ALL funds are required to be deposited by the last day of the month.  Daily fund collections reaching five hundred dollars ($500) or greater shall be deposited on the same business day.  Funds collected after 5 pm, or during weekend programs or services in an amount less than $500 may be kept onsite in a secured safe. Exception: If funds collected exceed $500, they must be deposited on the following business day at the Collections office or the designated financial institution for the City.  All monies collected or received must be receipted and deposited at the City Collections Division or the city’s designated financial institution.  Every deposit must be reconcilable to the recreation management

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software, program log, or some form of financial report. A receipt must be accessible for verification.  Deposit reports should be prepared and presented in duplicate if submitted at the City’s collection window. Non-cash deposits and paperwork may be submitted to Collections via email or interoffice mail. Cash deposits must be presented at City collections or the city’s designated financial institution for the City. A validated receipt/report must be kept on file for verification of deposits.  It is the employee’s responsibility to physically secure and safeguard all money. All funds shall be kept in a safe or secure location with access for limited staff prior to deposit.  Unidentifiable cash must be deposited and recorded as an overage. The funds must be processed through the recreation management software to be included on the deposit report. If the overage can be identified with a particular payment, it should be treated as an overpayment and refunded accordingly.  Any funds not accounted for after five business days shall be reported immediately to the supervisor, and should be considered stolen. A police report shall be filed immediately.  Monthly reviews should be performed by supervisors to ensure that all deposit activities are adhering to the policy. Periodic audits of deposit activities shall be conducted to ensure that all operations are adhering to proper Handling of City Funds PR-F12.  Deposits must be made by supervisor or designee. In the event staff is not available at the location, the assigned coordinator or superintendent shall perform cash handling procedures and deposits as noted in the cash handling matrix. A departmental courier may be used to transport prepared deposits to the assigned financial institution.  Detailed instructions may be found in the Deposits Standard Operating Procedure. NC General Statue: § 159-32. Daily deposits. (a) Except as otherwise provided by law, all taxes and other moneys collected or received by an officer or employee of a local government or public authority shall be deposited in accordance with this section. Each officer and employee of a local

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government or public authority whose duty it is to collect or receive any taxes or other moneys shall, on a daily basis, deposit or submit to a properly licensed and recognized cash collection service all collections and receipts. However, if the governing board gives its approval, deposits or submissions to a properly licensed and recognized cash collection service shall be required only when the moneys on hand amount to five hundred dollars ($500.00) or greater. Until deposited or officially submitted to a properly licensed and recognized cash collection service, all moneys must be maintained in a secure location. All deposits shall be made with the finance officer or in an official depository. Deposits in an official depository shall be immediately reported to the finance officer by means of a duplicate deposit ticket. The finance officer may at any time audit the accounts of any officer or employee collecting or receiving taxes or other moneys, and may prescribe the form and detail of these accounts. The accounts of such an officer or employee shall be audited at least annually. (b) The Secretary may, during an emergency declaration issued under G.S. 166A 19.20, set the amount of moneys on hand requiring daily deposits and may require deposits on less than a daily basis, provided the moneys are maintained in a secure location and deposited at least weekly. (1927, c. 146, s. 19; 1929, c. 37; 1939, c. 134; 1955, cc. 698, 724; 1971, c. 780, s. 1; 1973, c. 474, s. 27; 2017-204, s. 6.1(a); 2020-3, s. 4.28(a).)

Note: The $500 limit applies to cash and checks only.

Violation of this policy shall result in disciplinary action per the guidelines provided in the City of Greensboro Personnel Manual.

REFERENCE Parks and Recreation Cash and Receipting Policy PR-F3 Parks and Recreation Handling of Funds Policy PR-F12 Parks and Recreation Facility Matrix Parks and Recreation Standard Operating Procedure – Deposits

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