310City of Anaheim Administrative Regulation
CHAPTER 3 - FINANCE
Subject: Cash Controls A.R. 310
Issue Date: Aug. 1, 1984
Revised: Mar. 21, 1997
Sept.17, 2003
Page (1) of (2)
Purpose:
The purpose of this regulation is to establish a uniform procedure for collection of all
monies received by the City.
Procedures:
Check returned b. bank:
All checks returned by the bank will be recorded by the City Treasurer's Department and
processed in accordance with Administration Regulation 310.
Deposit trust funds:
Departments receiving cash to be retained as deposits should prepare a Deposit Trust
Fund (DTF) form in triplicate. All three copies, together with cash received, are taken to
the Collections Division for validation. The original (white) and yellow copy will be
returned to the issuing department.
Issuing department should return original copy (white) to party paying deposit; yellow
copy should be retained by issuing department in an active file; hard buff copy is
forwarded to Accounting with Cash Receipts record. When a deposit is to be refunded or
transferred to City revenue, a memo should be sent to Accounting, Accounts Receivable
section, noting name and DTF number, with instruction to refund or transfer to revenue.
If payment is made in the form of a check, those departments using the Accela Permit
System, will validate all three copies of the DTF (front side of DTF), and return the hard
buff copy with spreadsheet, which contains general ledger breakdown and checks
associated with such deposit, to the Collections Division for cashier validation and
deposit. All other departments, not using Accela Permit System shall follow the deposit
process stated for cash payments.
City of Anaheim Administrative Regulation 310
Page (2) of (2)
Responsibility:
The Collections Division of the Finance Department is responsible for the collection of
all funds due to the City. This division will deposit all funds collected daily in the
appropriate bank accounts in the City's designated depository. Such deposits shall be
made on behalf of, and shall be under the custody and control of the City Treasurer, as
provided in Charter Section 705. The Collections Division shall prepare fund distribution
of such funds. The Collections Division will properly safeguard all funds from the time
of receipt until ultimate deposit in the bank. A numerically controlled validated receipt,
(Collection Officer's Receipt, or "C O R"), will be issued to record miscellaneous
payments for which no other form is provided. A copy of the daily deposit receipt from
the City depository shall be immediately provided to the City Treasurer.
ALL FUNDS RECEIVED BY ANY DEPARTMENT MUST BE TURNED OVER
TO THE COLLECTION DIVISION AS SOON AS POSSIBLE.
Exception: The Anaheim Convention Center and Stadium are responsible for the
collection and deposit in the appropriate bank account, for the custody and control of the
City Treasurer, of all funds received with proper documentation to the Collections
Division and City Treasurer. The final distribution of funds into AFRAM is through the
Collections Division.
Attachments: None