IINTERNAL POLICY “CASH HANDLING”

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•Cash Management• General Business Transacting• Depositing Revenues• Reporting Revenues• Closing Remarks

Table of Contents

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• If your Facility keeps a Start-Up in the cash drawer for change purposes; the cashier / attendant should count it to make sure they have the correct amount: $30, $50, $100, etc. prior to starting their shift.

• Start-Up should also be included as part of your ending cash totals during the reconciliation process performed at the end of your shift.

• Start-Up is NOT deposited and must be placed in the safe nightly or held by the Facility Manager; accepting FULL responsibility.

• All transactions must be rung into the POS Program or Cash Register your Facility is currently using.

• A Receipt must be issued to each customer.

• There can only be one (1) employee operating the cash register at any given time; with the exception of the Manager/Supervisor who oversees cash drawer operations through out the day.

• All employees operating the cash register will be issued their own pin/pass code.

• This code will be used by the cashier/attendant to clock-in and clock-out of the register at the beginning and end of their shift, as well as anytime they leave the register unattended.

Cash Management

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• Cashiers should make every attempt to correct entry errors prior to completing the sale (applying payment).

• If errors are not known until afterwards, the Cashier should then, notify the Manager/Supervisor on duty so they can perform a return or refund for that specific transaction.

• A brief explanation will be required.

• Cashiers are responsible for the transactions they process while operating the cash register. Therefore, it is mandatory that all cashiers Reconcile their cash drawer at the end of their shift or any time there is a change in cashiers.

• This is done via: Shift Close Out, Cashier {Change} Report, or initialing the Clover Payments Report.

• Discrepancies found by the DPR Accounts Receivable Clerk, will be forwarded to the GM, Asst. Mgr., Office Mgr., or Golf Professional requiring a written/emailed response explaining what happened and why the Internal Policies were not and/or unable to be followed.

• Responses should be made within a timely manner.

• Shifts where an overage and/or shortage occurs must be accompanied by a RDA “Revenue Discrepancy Accountability” form. It is the Supervisor/Manager on duties responsibility to make sure the cashier completes this form in it’s entirety.

• This form should be kept on file at your Facility and monitored for repetition/patterns which may need disciplinary action taken.

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• Proper identification is needed when accepting checks.

• Ask for a ‘picture identification’ such as a driver’s license.

• Verify the contact information is correct: name, address, phone number.

• List the Drivers License/ID #, State of Issue, and Date of Birth on the check

• If the issuer is not present write NP on the check.

• If the check was mailed write M on the check.

• The General Manager or Facility Manager is responsible for revenues coming in and out of their Facility. You should monitor your unpaid transactions / open invoices on a regular basis.

• DPR Services rendered should be paid, 100% up front .

• Programming should be offered on a first-come -first-serve basis.

• Events should only be scheduled if payment has been received in full (no holding dates). The only exception to this policy is for Contractual Group usage.

• Group use should be Invoiced on a monthly basis and paid within 30 days of the Invoice date. *GM, Asst. Mgr., Facility Manager, or Office Mgr. should monitor this on a regular basis.

General Business Transacting

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• Organizations requesting exemption from paying (7%) IN State Sales Tax must be listed on the DPR Tax Exempt Client List or provide a copy of their State provided General Sales Tax Exemption Certificate (Form ST-105) at time of purchase.

TAX EXEMPT CLIENT LISTORGANIZATION STREET ADDRESS TAX ID #4 C's of Evansville (Community Coordinated Child Care of S. IN.) 5115 OAK GROVE STE A 0005472709 000ABUNDANT FAITH UNITED PENTECOSTAL CHURCH 1228 LODGE AVENUE 103655344 000 4ADOPTION RESOURCE SERVICES 810 W BRISTON STE R G2 736235 08AIDS RESOURCE GROUP OF EVANSVILLE, INC 201 NW 4ST STREET SUITE B-7 0005496314 000ALCOA INC. WARRICK COUNTY 0001091620 005ALDERSGATE UNITED METHODIST CHURCH (Boys Scout Troop 383) 5130 LINCOLN AVE 1111923331 000

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NOT-FOR-PROFIT CLIENT LIST12/15/2016 9:39 AM

All Nonprofit and/or State Organization’s 501(c)(3) and/or Letterhead with Mission Statements on file with the City of Evansville Department of Parks and Recreation are listed below:

1) AARP FOUNDATION 301 E St. NW Ste A1 350 Washington, DC 20049-0001

2) Aids Resource Group of Evansville, Inc. 201 NW 4th St 301

Evansville, IN 47708-1358

3) American Cancer Society Great Lakes Division Inc 1755 Abbey Rd East Lansing, MI 48823

• Not-For-Profit Organizations who have been approved for free or reduced fee use of DPR Facilities must be listed on the DPR Not-For-Profit Client List or provide us a copy of their 501(c)(3) IRS issued approval letter.

• In the event this is not able to be supplied, the Organization can submit their Mission Statement on Letterhead.

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• Revenue, such as cash and check, must be placed in a Fifth Third Bank Security Bank Bag and hand delivered to the Branch of your choice Nightly (no exceptions).

• Make sure the bag is sealed properly!• A bank stamped copy of the deposit slip must be picked up

the next business day. *verifies revenue was received by the 5/3 Bank.

• If you have a safe at your Facility you must place all revenue in that safe nightly and hand deliver to the Branch of your choice, first thing the next business day.

• A bank stamped copy of the deposit slip must be picked up the next business day. *verifies revenue was received by the 5/3 Bank.

OFF SITE

• Revenue, such as cash and checks, must be placed in the safe nightly.

• On-Site deposits are made by the Accounts Receivable Clerk and/or Office Assistant within the 24hrs required by City Controller / SBOA “State Board of Accounts”.

ON-SITE

Depositing Revenues(all revenues must be deposited within 24hrs of receipt of funds)

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• You must report revenue for each scheduled business day; whether there was revenue received or not. A shift must be opened and/or cash register Z-Report printed verifying no revenue was collected.

• If your Facility was closed for unforeseen reasons please note that on the Daily Revenue Report, Shift Report, or Z-Tape. • In the absence of the GM, Asst. Manager, or Office Manager, a designated employee should be responsible for

completing your Facilities End-Of-Day procedures in order for business to run as usual.

• On-Site Facilities must deliver all required Daily Revenue Reports and supporting documentation to the Accounts Receivable Clerk first thing each business day to ensure Departmental Revenues are processed into the City’s books in a timely manner. It is the Managers responsibility to ensure all necessary paperwork is in order.

• Off-Site Facilities must deliver all required Daily Revenue Reports and supporting documentation to the Accounts Receivable Clerk twice a week. It is the Managers responsibility to ensure all necessary paperwork is in order.

• Golf, Swonder, Hartke – Monday and Thursday• Lloyd, Neigh. Pools – Tuesday and Thursday

Reporting Revenue

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• It is very important we keep communications open within our Department and we work together for the common good:

• Making sure our revenue projections and being met,• Being prepared to answer any/all City Controller or SBOA

“State Board of Accounts” audit concerns, and• Being more than ready for End of Year Uncollected balance

reporting!

In Closing

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