Page 364 - FortWorthFY22AdoptedBudget

departmental supervisor. Refunds and voids relating to a prior day’s activity may only be
made through Accounts Payable and must be properly approved by the appropriate
departmental supervisor. In situations where the department has a computerized system to
process refunds/voids, the operating department is responsible for ensuring the accurate
accounting and approval of refunds and voids through the computerized system.

XIII. Safeguarding

Access to the Cash Drawer should be limited to one person. The Cash Drawer shall be
counted and balanced before another person takes possession of the Cash Drawer. Both
parties involved in the Cash Drawer transfer shall be present when cash is counted, and a
receipt shall be signed by the person accepting custody of the Cash Drawer.

A. All areas surrounding the cash handling sites shall be visible and without
obstruction.

B. Dual control over the processing and storage of all monetary intakes should be
utilized.

C. All funds shall be kept out of public view and shall be available for inspection by
authorized City personnel such as the FMS Department, the City Auditor, or other
authorized personnel as approved by the CFO.

D. Physical protection of payments through the use of bank facilities, armored
vehicles, vaults, locked cash boxes, tamper proof bags, or locked drawers shall be
utilized at all times. Only assigned personnel shall have access to keys and vault
combinations.

E. Armored car services should be utilized based on a mutually agreeable schedule
between the department and the CFO or his or her designee. The operating
department and the CFO shall agree upon a schedule that promotes timely deposit
of revenue, but does not create a cost for this service outweighing the benefit.

F. Cash should never be transported to the City’s banking institution by any method
other than Armored Car service.

Page 364 of 581