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2. Accounting Controls <br /> a. All payments to the city shall be accompanied by a pre- numbered cash <br /> receipt, stating the date of the receipt, the amount of the receipt, a description <br /> of the item or service being paid for, and a description of the revenue account <br /> the revenue should be allocated to. <br /> b. A monthly cash receipts journal will be prepared that details the date of the <br /> receipt, receipt number, amount of receipt, and description of the revenue <br /> account to be credited. <br /> c. The pre- numbered receipt shall be two -part. The first part will be given to the <br /> payer, the second part will be retained with the payment and given to the <br /> Account Clerk for recording and filing. <br /> d. All cash receipts will contain the signature, or at least the initials, of the staff <br /> member receiving the payment (typically the Account Clerk.) <br /> e. An accounting of change given for cash should be noted on the receipt. <br /> f. Cash shall be deposited in the city's bank account on a daily basis, or when <br /> the amount received exceeds $250. Under circumstances shall payments, <br /> whether by cash or other instrument, be kept no longer than one week. <br /> g. Cash receipts shall be kept in a locked box in a safe, vault, or similar secure <br /> place. <br /> h. Cash receipts shall be reconciled on a daily basis by the Account Clerk. <br /> Shortages or overages shall be reported immediately to the Finance Director. <br /> i. Any necessary adjustments to utility billing accounts shall be prepared by the <br /> Account Clerk and approved by the Finance Director in advance of posting to <br /> the utility account. <br /> Adopted by the City Council of the City of Centerville this 28th day of March, 2012. <br /> Approved: Attest: <br /> Mayor Clerk <br /> 6 <br />