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General Orders 200's > 200-39 Cash Handling > Flashcards

200-39 Cash Handling Flashcards

1
Q

Employees who receive or process revenue (cash) in payment for City fees or services or who audit such revenue transactions shall follow the guidelines outlined in this General Order.

Except as authorized by the Chief of Police, all revenue received by employees for fees, services, or department donations shall…

A

be considered City revenue.

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2
Q

This General Order outlines the minimum procedure requirements to safeguard cash while in the custody of…

A

department employees.

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3
Q

Employees shall maintain appropriate segregation of duties as defined herein at all times including during…

A

cash collection, reconciliation, recording, and transfers.

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4
Q

Cash:

A

All mediums accepted by the Houston Police Department used to transfer legal tender, i.e., coin, currency, business checks, personal checks, money orders, and debit card and credit card transactions.

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5
Q

Cash Collection Point (CCP):

A

A business entity within the department that handles cash.

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6
Q

Cash Handling System:

A

A combination of coordinated manual or electronic actions carried out for the purpose of maintaining responsible custodial controls on cash handled.

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7
Q

Change Fund:

A

A fixed currency amount withdrawn from a City authorized account to facilitate the receipt of fees or other payments. Change funds generally operate in conjunction with revenue streams.

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8
Q

Change Fund Audit:

A

A report verifying fund activity and cash reconciliation.

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9
Q

Receipt of Cash Log:

A

A log created by the cash collection point and used to document receipt of cash.

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10
Q

Revenue Stream:

A

Cash collected within the department in exchange for fees or services. Generally these are fees collected on a regular basis. They may come from either employees or citizens outside the department.

A revenue stream begins with the point of collection, includes security of cash within the division, and ends with transferal to the Office of Budget and Finance (B&F) for deposit.

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11
Q

Revenue Stream Audit:

A

Report generated by Inspections Division reviewing the procedures, documentation, and standard operating procedures used by a division or unit relevant to their cash handling, excluding change funds.

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12
Q

Segregation of Duties:

A

A formal business practice that delineates the particular roles within a process and insulates those roles from each other by having them carried out by different employees. These roles include collecting, reconciling, recording, and transferring cash.

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13
Q

Any division that seeks to establish a cash collection point (CCP) shall submit a…

A

written request to the Chief of Police.

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14
Q

Only the ____ may authorize a cash collection point

A

Controller’s Office

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15
Q

To meet the requirements of the Controller’s Office, the request to the Chief of Police shall include all of the following:

a. The ____it is to serve.
b. A list of employee positions involved with the CCP, a description of their duties, and how ____
c. Whether there is a need for a ____.
d. A description of the reconciliation process, including ____.
e. A description of the process for ____cash until it is deposited.
f. A schedule of how often cash deposits shall be made that clearly ____.

A

a. The purpose it is to serve.

b. A list of employee positions involved with the CCP, a description of their duties, and how segregation of duties shall
be maintained.

c. Whether there is a need for a change fund.
d. A description of the reconciliation process, including frequency of reconciliation.
e. A description of the process for safeguarding cash until it is deposited.
f. A schedule of how often cash deposits shall be made that clearly establishes time lines.

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16
Q

Upon approval of the CCP, division commanders shall…

A

develop and maintain standard operating procedures for all cash handling duties.

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17
Q

(Cash Handling Procedures)

All supervisors are expected to monitor the daily activities of their subordinates with particular attention given to…

A

safeguarding cash

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18
Q

(Cash Handling Procedures)

Supervisors shall ensure that each subordinate understands all…

A

division procedures and City policies regarding the handling of cash and that each subordinate follows the established cash handling system.

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19
Q

(Cash Collection Point Transactions)

Each CCP shall create and use a ____ to thoroughly document each cash transaction.

A

Receipt of Cash Log

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20
Q

(Cash Collection Point Transactions)

Divisions may continue to use an established form or log created for additional purposes if…

A

it adequately captures cash transaction information.

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21
Q

(Cash Collection Point Transactions)

Checks must be made payable to either the City of Houston or…

A

the Houston Police Department.

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22
Q

(Cash Collection Point Transactions)

Checks must be endorsed immediately with a…

A

restrictive endorsement stamp payable to the City of Houston.

23
Q

(Cash Collection Point Transactions)

Checks, money orders, or debit card or credit card transactions shall not be accepted for more than…

A

the amount due to the City.

24
Q

(Cash Collection Point Transactions)

Refunds shall be made through an appropriate approval process, and shall not be paid in ____

A

currency.

25
Q

(Cash Collection Point Transactions)

All voided transactions are to be approved by an…

A

authorized supervisor.

26
Q

(Cash Collection Point Transactions)

Departments shall establish methods for a clear chain of custody and accountability for…

A

transactions administered by mail.

27
Q

(Transactions Administered in Person)

For all personal checks, money orders, and cashier checks, customers must present a…

The license or I.D. number shall be…

A

1) valid driver license or state issued identification.

2) written on all checks and money orders.

28
Q

(Transactions Administered in Person)

Additionally, the customer’s name, address, and telephone number shall be written on all…

A

cashier checks and money orders.

29
Q

(Transactions Administered in Person)

Copies of driver licenses or other identification may be kept for…

A

further record keeping.

30
Q

(Transactions Administered in Person)

Receipts shall be given for any cash collected by…

A

City employees.

31
Q

(Transactions Administered in Person)

At a minimum, the receipt must include the date, mode of
payment, and identification of employee issuing…

A

the receipt

32
Q

(Transactions Administered in Person)

Receipts are to be issued in ____ order and each receipt must have a unique identifying number.

A

sequential

33
Q

(Transactions Administered in Person)

Spoiled receipts should be marked voided and be retained in the receipt books to…

A

evidence its spoilage.

34
Q

(Transactions Administered in Person)

If receipt books are needed, they can be requested through the…

A

Office of Budget and Finance (B&F).

35
Q

(Security)

Each CCP shall create a process for safeguarding…

A

cash until it is transferred to B&F.

36
Q

(Security)

If monies are kept at the division, then cash collection points shall have a…

A

basic cash register or a secure location (e.g., locked box or in a locked cabinet or closet) with access controlled to safeguard non-deposited collections.

37
Q

(Security)

Records or a log must be maintained identifying any personnel who has access to a…

A

cash drawer or lock box during each shift.

38
Q

(Security)

Each shift that handles cash will need to have access. If a key is used, it shall be secured in an area with…

A

limited access

39
Q

(Security)

All CCPs shall utilize a log book to document all…

A

safe transactions

40
Q

(Security)

The log book shall include the date, time, employee, and…

A

reason for additions or removals of revenue

in or out of the safe.

41
Q

(Security)

At any given time, the division should be able to identify the…

A

amount of cash currently in the division.

42
Q

Each CCP shall have a process documenting all revenue collected. Monies shall be reconciled to a…

A

Receipt of Cash Log.

43
Q

Divisions with change funds shall reconcile monies at the…

A

start and end of each shift.

44
Q

Each CCP shall make cash transfers to B&F within ____ business days of receipt.

A

three

45
Q

Divisions shall prepare a transfer packet for each transfer, which includes copies of…

A

Receipt of Cash Logs, receipts, and copies of

all checks and money orders.

46
Q

The CCP shall also maintain copies of each transfer packet, along with a copy of the…

A

receipt provided by B&F.

47
Q

Inspections Division is charged with conducting…

These audits are generally initiated on an…

All units are required to cooperate with these audits
in an…

A

1) revenue stream audits within the department.
2) unannounced basis
3) expeditious manner.

48
Q

(Revenue Stream Audits)

Upon completion of each audit, the concerned division or unit will be directed by the Chief of Police to provide a…

Divisions or units shall forward copies of their response letters to both the…

A

1) written response to the concerned commander addressing the audit findings and recommendations within 90 calendar days.
2) Inspections Division and B&F.

49
Q

(Change Fund Audits)

For each department change fund Inspections Division shall conduct at least ____unannounced audits per fiscal year. A copy of each audit shall be forwarded to ____.

A

1) two

2) B&F (Office of Budget and Finance)

50
Q

(Change Fund Audits)

Quarterly change fund verifications shall be conducted each fiscal year by ____ from the division or unit or Inspections Division. The verification procedures must first be approved by the ____.

A

1) independent administrative personnel

2) Inspections Division

51
Q

(Revenue Collections for Outside the Department)

Employees shall not collect fees nor accept revenue on behalf of organizations…

A

outside the department.

52
Q

(Revenue Collections for Outside the Department)

Employees shall advise citizens wishing to make a donation to an outside organization that supports the department to…

Employees shall make every effort to provide the citizen the necessary…

A

1) contact that organization directly.

2) contact information.

53
Q

(Revenue Collections for Outside the Department)

Any exception to this section is at the discretion of…

A

the Chief of Police.

54
Q

(Records Retention)

All cash receipts and related documents shall be maintained in accordance with…

A

established department records retention

schedules.

General Orders 200's (30 decks)

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