Page 360 - FortWorthFY22AdoptedBudget

the receipts and transactions recorded in an automated or manual point of sale
system. All receipts shall be prepared for bank deposit.

4. The supervisor of the employee performing payment receipting functions shall
verify the accuracy of the revenue received during the day through a review of the
receipts and transactions recorded in an automated or manual point of sale system.

5. The ending balance of the Cash Drawer shall be the same as the beginning balance,
and equal to the amount assigned to each respective drawer.

6. Completed daily deposits shall be kept in a locked combination vault or safe, or in
a locked room in a locked drawer or file cabinet until it can be transmitted to the
depository institution through an armored car service.

7. The amount of beginning cash within a Cash Drawer will be periodically evaluated
based upon the number of transactions, the volume of cash versus other payment
types, and the frequency change is forecasted to be needed in an average day.

8. Cash maintained for the purpose of making change must not be commingled with
operational cash amounts and should not be used for any other purpose.

B. Imprest Funds

Imprest Funds are designated amounts of cash held outside of the general treasury and the
use of such funds is subject to the City of Fort Worth Police Department’s operating
procedures.

VII. Requesting a New and/or Increase in a Cash/Change Drawer or Imprest Fund

Authority to establish or modify a Cash/Change Drawer or Imprest Fund must be initiated
by a request from a Department Director and receive approval from the CFO. The CFO
has the ability to delegate this function to appropriate staff within FMS. Departments shall
collaborate with the CFO, or his/her designee, to establish and maintain a system of
procedures, controls, and reporting activities associated with the receipting of payments
and depositing of funds for all areas of their revenue receipting operations. Each
Cash/Change Drawer and Imprest Fund shall be assigned an amount of cash as the
beginning/opening balance. This amount shall be determined based upon the

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