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Applicable To: Bureau, division, and section commanders |
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Approval Authority: Chief George N. Turner |
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Signature: Signed by GNT |
Date Signed: 10/20/10 |
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| Table of Content | |||
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4.6 Verifying and Consolidating the Day’s Revenue
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This directive establishes uniform reporting procedures for revenue-receiving units.
Departmental units that receive revenue shall submit each day’s revenue and daily report to the Property Control Unit’s Central Cashier promptly.
3.1 Bureau, division, and section commanders who have revenue-receiving units in their commands shall implement this directive in those units. Section commanders shall monitor the process of reporting revenue.
3.2 The Property Control Unit commander shall implement this directive in the Unit. He or she shall ensure that the central cash register operates eight hours during day watch and the Property Control Unit commander shall designate the employee who shall be the Central Cashier.
3.3 The Financial Management Unit (FMU) commander shall implement this directive in the Unit.
3.4 The Support Services Division commander shall monitor the reporting of revenue by units of the Department.
4.1 The bureau or division commander of each revenue-receiving unit shall ensure that a SOP or command memorandum governs the procedures used by that unit to receive, secure, and account for revenue. For this purpose, a command memorandum must be approved by the Support Services Division commander as to its fiscal accountability. The SOP or command memo may specify the frequency of depositing revenue with the Central Cashier. The SSD commander is further authorized to designate revenue-receiving units in addition to those in Section 5.5. The Support Services Division commander shall direct such audits of the revenue receiving and reporting processes as necessary.
4.2 Security in each revenue-receiving unit
4.2.1 The area behind the counter is restricted to authorized personnel.
4.2.2 If a safe is kept in the unit, the area or combination is restricted to authorized staff only. A cash register shall be used by all revenue-receiving units accepting cash, checks, or money orders.
4.3 Documenting Transactions
4.3.1 A receipt for all revenue received shall be issued on NCR (no carbon required) paper. Receipts shall be kept on file for three years.
1. Each transaction shall be entered on the computers before receipts are given;
2. A cash register shall print a receipt for each transaction.
3. Only designated employees shall actually collect cash, and
4. Cash shall immediately be placed in the cash register and a receipt shall be issued to the customers. Receipts shall be issued in numerical sequence. A written report is required for missing sequential numbers.
a. The beginning and ending register readings shall be taken by a supervisor and recorded on the daily report.
b. The change fund shall be counted by both the supervisor and the designated cashier and placed into the safe by the supervisor.
4.3.2 Daily collection of cash should be recorded and summarized no later than 4:45 p.m., and the daily cash report prepared. (CALEA 5th ed. standard17.4.2 a)
1. The Departmental daily report shall indicate the number of sales by items, and a full explanation of overages or shortages.
2. The Departmental daily report shall be signed by the designated cashier and given to the supervisor.
3. The supervisor shall review the Departmental daily reports, count the cash in the presence of the designated cashier, reconcile the number of items issued in cash and receipts (whether printed by cash register or written by hand), and signed by the designated reviewing supervisor or commander.
4. The Accounting Technician shall generate a report from the Departmental daily reports showing a running total of the number of items issued by classification and to whom. The report shall be used to prepare a monthly report showing the same information. The computer shall be used to generate and maintain such information.
4.3.3 Revenue-receiving units shall have a sworn employee deliver its revenue and Daily Revenue Receipt form (APD-502) to the Central Cashier Monday through Friday, except holidays.
1. The PCU Central Cashier shall count the cash, and sign the sheet.
2. A receipt for the cash reported shall be obtained from PCU Central Cashier and returned to a supervisor in the Revenue Receiving Unit. The Office Supervisor shall attach such receipt to the office copy of the daily report.
3. The office copy of the Departmental daily report shall be filed and maintained for three years.
4.3.4 The PCU Central Cashier shall accept revenue only from revenue-receiving units approved by the SSD commander that submit the properly completed Daily Revenue Receipt form (APD-502). The PCU Central Cashier shall not cash personal checks of any type. Only checks from the City of Atlanta Department of Finance made payable to the Chief of Police and submitted by a Financial Management or Police Academy employee can be cashed when funds are available. The back of the check shall be marked “For Deposit Only”. A copy of the employee’s ID and the check shall be deposited in the envelope with the balance till report for that day. (CALEA 5th ed. standard17.4.2 e)
1. The PCU Central Cashier shall review all reports and revenue for accuracy.
2. The PCU Central Cashier shall post revenue received through the central cash register based on revenue type. The Central Cashier shall sign the Daily Revenue Receipt form and file the Property Control copy. Copies are kept in file for three years. The original Daily Revenue form (APD-502) shall be dropped with the funds in the money bag. Two copies are returned for distribution to the unit and section commanders of the revenue-receiving unit.
3. The PCU Central Casher shall have the revenue-receiving employee to initial and date the cash register receipt and give the original to the revenue-receiving employee. A copy of the cash register receipt shall be stapled to the PCU copy of the Daily Revenue Receipt form (APD-502) and filed. (CALEA 5th ed. standard17.4.2 b)
4.4 The revenue-receiving unit shall deliver one copy of the Daily Revenue Receipt form to the unit’s bureau or section commander. The commander of the revenue-receiving unit shall file a copy of the Daily Revenue Receipt form and the PCU Central Cash Register’s receipt, keeping these records on site for three years.
4.5 The Central Cashier shall generate the Balance Till Reports at the end of the watch to ensure accuracy to actual revenue received. Place all money from the till in a 9X12 or larger yellow (gold) envelope, the Balance Till Report, insert the second copy of the Balance Till Report, seal the envelope, sign it, and put it in the Property Intake safe. The Central Cashier shall also put originals of the Balance Till Reports in the safe. File the original or a photocopy of the report at the PCU Central Cashier’s desk.
4.5.1 In the event no funds are collected, the PCU Central Cashier shall still print the Balance Till Report and write “no funds collected.” The PCU Central Cashier and the on- duty PCU supervisor shall both initial the report and handle as per the reminder of Section 4.5. (CALEA 5th ed. standard17.4.2 b)
4.5.2 The money envelope shall include the following:
1. Watch
2. Date
3. Amount of Funds Inside Envelope
4. PCU Central Cashier’s first and last name
5. PCU watch supervisor’s first and last name
4.6 Verifying and Consolidating the Day’s Revenue
4.6.1 A Property Control day watch sworn supervisor shall retrieve the previous day’s revenue moneybags from the intake safe.
4.6.2 A PCU supervisor, Accounting Technician, or other employee designated by the PCU commander (not one of the Central Cashiers) shall count the revenue and verify the Daily Revenue Receipt form (APD-502) from the Balance Till reports from the previous day.
1. If there are any discrepancies, document them on that watch’s Balance Till Reports and in a memo to the PCU commander; including the amount, watch, name of Central Cashier, and envelope number. Attach all envelopes and Balance Till Reports for that day. If the discrepancy cannot be resolved by the person verifying the funds, the PCU commander shall take the necessary action to resolve or discipline for the discrepancy.
2. After verifying, he or she shall place the money in a 9x12 or larger yellow (gold) envelope, write its number on the 24-hour Balance Till Report, insert the second copy of the Balance Till report, seal the bag, and sign it. The account technician shall then submit the sealed money bag to the day watch supervisor who shall also initial it and place it in the PCU vault.
4.7 The PCU commander shall submit the original Balance Till Reports to the FMU daily. He or she shall notify the PCU commander whenever there is a discrepancy of more than $100.
4.8 The Financial Management Unit shall complete the City of Atlanta Daily Report based on the Balance Till Reports. FMU shall fax the report within 24 hours to the PCU supervisor to schedule delivery Monday through Friday excluding holidays.
4.9 The Property Control Unit supervisor and an employee from the Financial Management Unit shall remove the previous day’s revenue 9X12 or larger yellow (gold) envelope from the vault. Two sworn employees shall deliver the revenue and three original copies of the City of Atlanta Daily Report to the City’s Department of Revenue. This task is done twice weekly.
1. They shall get the signature from the City Department of Revenue (Treasury) or his or her designee on the Provisional Deposit Slip.
2. They shall submit a copy of the signed City of Atlanta daily report to the FMU (validation from City Tax Collector).
3. The FMU employee shall file the City of Atlanta daily report with validation from the City Tax Collector.
4.10 The Financial Management Unit shall submit a monthly Cash Audit Report to the Chief of Police and to the bureau and division commanders for distribution to their revenue-receiving units. The FMU shall aggregate the more detailed categories from Form APD-502 to the budget categories in the City’s Daily Report (shown in Table 1). (CALEA 5th ed. standard 17.4.2 f)
4.11 The FMU shall audit the records of the Central Cashier and revenue-receiving units at least annually and may spot check at any time.
5.1 Balance Till Report: Cash register report of all revenue received by the Property Control Unit’s Central Cashier.
5.2 Daily Revenue Receipt Form: Departmental document of money received daily by revenue-receiving units. Form APD-502
5.3 Provisional Deposit Slip: A temporary document of deposits of Departmental revenue submitted to the City’s Department of Revenue until validation. City of Atlanta form 32-112.
5.4 Revenue-receiving units: Organizational components that receive revenue for the Department, including the Central Records, Fiscal, Identification, Permits, and Property Control Units and the Division of Taxicabs and Vehicles for Hire.
APD.SOP.5.25 “Reporting Revenue”, Issued December 1, 2007
Commission on Accreditation for Law Enforcement Agencies, 5th ed. Standard 17.4.2 (a, b, e, and f)
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