Cash Handling-Credit Card Procedures

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Purpo e The purpose of the "Kittitas County Cash Handling Policy and Procedures" is to create a guideline for all Kittitas County employees that bear the responsibility for the collection and handling of cash as paii of their job responsibilities. The goal of this manual is to provide the tools to minimize risk and losses, increase awareness of responsibility, and insure compliance with the RCW and State Auditor's requirements. Section 1: Authority Washington State Constitution Article XI, 15, and RCW 36.29 .0 I 0, describe the general duties of the County Treasurer as it periains to each handling as follows : I) Shall receive all money due the county and disburse it on warrants issued and attested by the County Auditor 2) Shall issue a receipt for all money received other than taxes 3) Shall maintain financial records reflecting receipts and disbursements by fund in accordance with generally accepted accounting principles ection 2: Policv and Procedure Many of the cash handling duties and responsibilities assigned to the County Treasurer by law include action by other County officers, employees, and agents. In order to assure that all County employees responsible for handling cash are aware of their responsibilities, the following policy and procedures will provide rules and guidelines for all cash handlers in Kittitas County. In the event of a conflict between these policies and procedures and those adopted by a department, these policies and procedures shall control. Departments are expected to keep employees who handle cash informed of all County cash handling policies and procedures. All employees involved in the handling of monies and expected to be accurate and efficient when processing customer payments, making change or accepting checks. They are also expected to safeguard County funds against loss, and to establish and maintain good customer relations . All existing and future employees who handle cash are required to verify through the CAMAS submission that they have read and accept the Kittitas County Cash Handling Policy, and agree that any violation of said Policy may result in disciplinary action up to and including termination and possible criminal prosecution. Section 3: Custodial Responsibilitv and LiabHitY A custodian is personally responsible for all County money within his/her control that may be held liable for any loss occurring, unless the loss was caused by an act of God, a robbery, or a statutory exception. I) All County cash handlers shall comply with their department and the Kittitas County Cash Handlers Policies. All cash handlers who fail to comply with their departments or the Kittitas County Cash Handling Policies may be subject to disciplinary action, up to and including termination. 2) All cash handlers who obtain custody of County money may be held personally liable for the loss of that money until the money is deposited with the County Treasurer. 3) All transfers of custody of County money to the Kittitas County Treasurer shall be documented on a Cash Suspense Receipt approved by the Kittitas County Treasurer, and must include the specifications of the breakdown of cash, checks, electronic transfers and remote deposits, the department for whom the deposit is being made, who completed the Cash Suspense Receipt on behalf of the department. 4) The departmental cashier who issues a written receipt accepting custody of County money is responsible for the timely deposit of that money with the Kittitas County Treasurer. 3