P&R Policy Manual

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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