320City of Anaheim Administrative Regulation
CHAPTER 3 - FINANCE
Subject: Citywide Collections A.R. 320
Issue Date: Mar. 21, 1997
Revised: Sept. 17, 2003
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Purpose:
The purpose of this regulation is to establish uniform procedures and an adequate system
of controls for the collection of all monies by the City of Anaheim.
Procedures:
Issuance of Departmental Permits and Licenses:
The departments/divisions who use the Accela Permit System will prepare permits and/or
licenses in accordance with the following procedure:
The department/division will issue numbered permits and/or licenses upon the acceptance
of payment in person. The department/division will then enter document into the permit
system's cashier module and a validated receipt will be given to the customer
immediately (except for cash paying customers who will be referred to Collections for
payment and receipt). The department/division will forward all validated documentation,
corresponding payments, cash receipts report, and adding machine tapes (reflecting total
amount of monies) to the Collections Division.
All other departments/divisions will use either a specialized form (departmental) or a
Collections Officer Receipt (COR) form to account for all payments received. The
aforementioned forms and monies will be forwarded to the Collections Division.
ALL CASH PAYING CUSTOMERS MUST BE REFERRED TO THE COLLECTIONS
DIVISION UNLESS OTHERWISE AUTHORIZED BY THE FINANCE DIRECTOR
Centralized Billing of Accounts Receivable:
It will be the responsibility of the Accounting Division of the Finance Department to
prepare and issue formal invoices for all items due the City other than the regular licenses
and permits, utility service billings, and other items as authorized by the Finance
Director. This will include Engineering Department services and fees, Utilities
Department installation, damage claims, and other items of similar nature.
Inasmuch as these charges originate within a department, it will be the responsibility of
the department head to have a "Notice to Bill" form prepared in duplicate upon
ascertaining the correct charges. The original will be forwarded to the Accounting
Division, with the duplicate retained in the department for reference purposes.
City of Anaheim Administrative Regulation 320
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From the original document, the Accounting Division will prepare an invoice in
quadruplicate. The original and duplicate invoice will be mailed, the second copy will be
held in an alphabetical file, pending receipt of the charge, and the third copy will be
retained numerically for reference. As payment is received, the Accounting Division will
advise the originating department of collection via monthly accounts receivable reports,
or as requested by department.
The Accounting Division will be responsible for the prompt collection of all amounts
invoiced, and shall take appropriate action concerning those accounts which may become
delinquent, pursuant to A.R. 305.
Miscellaneous Collections by Departments:
There will be funds received by certain departments such as recreation activities and park
concessions. Receipts from such sources will be turned over to the Collections Division
daily, and a validated receipt will be issued in return.
The Fire Department will turn in funds received from bicycle licenses to the Collections
Division and obtain a validated receipt in return.
The Purchasing Division will receive funds from the sale of salvage, property rental, and
sales of small tools and gloves to employees. They will issue a pre -numbered receipt to
the payor and, in turn, will receive a validated receipt from the Collections Division for
funds collected.
The Utilities Department will receive funds from sale of temporary power and unmetered
water, and field collection of delinquent utility billings. A pre -numbered receipt will be
issued to the payor who in turn will receive a validated receipt from the Collections
Division for funds collected.
All deposits required by the City of Anaheim as security for payment of services
performed, for plans and specifications, police badges, up and down utility charges,
added facilities charges, rental deposits, or deposits for any purpose which are subject to
refund will be turned over to the Collections Division, and a validated receipt will be
issued to the originating department.
ALL FUNDS RECEIVED BY ANY DEPARTMENT MUST BE TURNED OVER TO
THE COLLECTIONS DIVISION EXCEPT AS AUTHORIZED BY THE FINANCE
DIRECTOR.
City of Anaheim Administrative Regulation 320
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Responsibilities:
Centralized Collection of Funds:
The Collections Division of the Finance Department will be responsible insofar as
practical, for the collection of all funds due the City. This division will deposit all
collections 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 City Charter Section 705. The Collections Division
shall prepare the required account and fund distribution of such collections. The division
will properly safeguard all funds from the time of receipt until ultimate deposit in the
bank. A numerically controlled, validated receipt must be issued to every individual who
pays money to the City of Anaheim, and a copy of such transaction must be retained on
file for audit purposes. A copy of the daily deposit receipt from the City depository shall
be immediately provided to the City Treasurer.
Attachments: None