Administrative Manual

  • 05.02.01 Finance Director Control

    Official press numbered receipts, or other receipts approved by the County Finance Director, shall be used by all county departments which collect and receive fees or other money for the county. Such official receipts shall be furnished to each using department by the County Finance Director who shall maintain such control over the numbered receipts as he deems necessary.
  • 05.02.02 Completion and Issuance

    An official receipt shall be issued by the receiving department at the time of receipt of the money. Each receipt shall be properly completed with required information, with a complete explanation of the purpose for which the money was received.
  • 05.02.03 Department Control

    Official receipts issued to a department by the Finance Director shall be used in numerical order, and each receipt shall be accounted for. Spoiled official receipts shall be retained in the book except the copy to the Finance Director. All copies of a spoiled receipt shall be marked "Canceled".
  • 05.02.04 Deposit of Funds

    All money received by a County department shall be deposited on the day received, or, if authorized by the Finance Director, at less frequent intervals.
  • 05.02.05 Payment Handling Procedures

    A. Upon receipt of any checks, department personnel shall immediately restrictively endorse such checks. Upon receipt of any payment, department personnel shall issue a County pre-numbered receipt to the payer. All cash shall be put into a cash box.

    B. At the end of the day, each department shall make a deposit to the County Treasury. All receipt numbers shall be recorded on the deposit permits. Also, a breakdown of the currency, coins and checks collected should be documented on the deposit permit. Cashing of personal checks is prohibited.