Administrative Services

• Intra Department Electronic Mailing Lists

• Budgeting Modifications Policy

• Cash Receipts Policy

• Cell Phone Policy

• Client Complaints Procedure

• Collections Procedures

• Computing and Information Systems

• Conflict of Interest Policy

• Disbursements General

• Discipline Policy

• Drug-Free Workplace Policy

• Electronic Data Processing Policy

• Family and Medical Leave Policy

• Client and Fee Setting Guidelines

• Grant and Contract Approval Policy

• Grants Policy

• Harassment Policy

• Internal Controls Policy

• Lactation Friendly Worksite Policy

• Non Represented Staff Mileage Reimbursement

• Non-paid Leave Policy

• Non-Travel Related Expenses

• Part-Time Employment Policy

• Payroll Policy

• Personnel Policies & Procedures

• Postage Policy

• Purchases Policy

• Purchasing Policy

• Records Management

• Records Retention Schedule

• Reimbursement of Travel and Other Expenses

• Shared Leave Policy

• Supplies, Inventories and Fixed Assets Policy

• Surplus Property Policy

• Taxable Meal Reimbursement Guideline

• Travel Policy

• Travel Training Authorization

• Work Hours Policy

Subject: Cash Receipts                             Effective:                   

Supersedes:                                                 Revised:            

Author:                                                        Approved by:                            
                                                                                          Chair Board of Health  

_________________________________________________________________

Purpose:

The purpose of this policy is to provide guidelines for the handling of cash.

Policy/Procedures:

1.      Division of duties in the handling of cash is one of the most effective ways to ensure control over this asset.  No individual is to have complete control in the handling of cash.  Specifically, there is to be a separation of duties in the actual handling of money, recording transactions, and reconciling bank accounts.  Employees handling cash are to be assigned duties that are complementary to, or checked by, another employee.

2.      Incoming cash is to be made a matter of record as soon as possible.

3.      Whenever possible, mail is to be opened by two persons.  Remittances by mail are to be listed at the time the mail is opened.

4.      Amounts of currency contained in each item of mail are to be verified.

5.      A secure area for the processing and safeguarding of cash received is to be provided.  Access to the secure area is to be restricted to authorized personnel only.

6.      Cash is to be protected by the use of registers, safes, or locks, and kept in areas of limited access.

7.      Collections made over the counter or in the field are to be documented by the issuance of sequentially numbered official receipts or through cash registers or automated cashiering systems.  All such receipts are to be strictly accounted for and the reason for any missing documents determined and documented.  'Redi-form' receipts are not to be used.  Receipts are to indicate mode of payment, such as cash, check, etc., collected.  

8.      A balance and summary of all cash receipts is to be prepared daily.  Any shortages or overages are to be carefully investigated and, to the extent possible, corrected.  

9.      Receipts should be deposited intact on a daily basis, unless specified in departmental procedures.  If not deposited daily with the Treasurer's Office, depositories must be used.  Funds received will be transmitted to the Treasurer's Office at least monthly.  The County Treasurer must approve depositories.

10.  Duplicate deposit slips are to be retained and compared with amounts recorded in cash receipts records.  

11.  A person other than the cashier or receivable bookkeeper is to make deposits.

12.  Cash receipts retained on the premises overnight are to be minimized and locked up in a secure place, such as a safe.

13.  Cashing personal checks or notes of personal indebtedness is prohibited.

14.  Written procedures on all cashiering and cash control procedures are to be maintained by each fund/department.

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Last Update : 10/07/2004 03:15 PM
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