Page 359 - FortWorthFY22AdoptedBudget

G. Employees receipting payments shall not knowingly accept counterfeit bills,
foreign, or mutilated currency.

H. Employees receipting payments shall not make adjustments to invoices. The
departmental supervisor or designated authorized employee shall make any
necessary corrections, changes, or adjustments to amounts billed to a City
customer.

I. Discrepancies between the amounts deposited at the City’s financial institution,
written receipts, and/or cash register or computer system generated receipts, must
be recorded along with appropriate supporting documentation. The supervisor must
review, on a daily basis, such documentation and follow up with the appropriate
corrective action. Any cash overages/shortages must be recorded to the appropriate
account in the general ledger. Cash overages should be promptly deposited and
cash shortages should be promptly replenished. Department Directors have the
ultimate responsibility to ensure discrepancies are identified and corrective
measures are taken.

J. Funds from Cash/Change Drawers or Imprest Funds, which are no longer
necessary for departmental operations must be deposited into a City owned bank
account within forty-eight (48) hours from the date the determination is made the
Cash/Change Drawer or Imprest Fund is no longer necessary for departmental
operations.

VI. Cash/Change Drawer and Imprest Funds

A. Cash/Change Drawers

The following procedures will be maintained for all Cash/Change Drawers:

1. Each employee performing payment receipting functions and activities shall have
their own Cash/Change Drawer from which to work.

2. Employees performing payment receipting functions on any given business day
shall open their Cash/Change Drawer and reconcile to the pre-defined amount of
cash/change assigned to the drawer before beginning revenue receipting activity.

3. At the end of the business day, all employees performing payment receipting
functions will balance and close their Cash/Change Drawer through a review of

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