Cash Handling 29 Apr10.docx

EAST AYRSHIRE COUNCIL Department of Neighbourhood Services – Leisure Development Services Updated 29 April 2010

CASH HANDLING PROCEDURES 1.

General In the interests of the security of individuals, and of the Council as a whole, adequate arrangements must be made in relation to the collection of cash, any subsequent cash transfers between employees and it’s ultimate banking. These procedures have been developed from the Council’s Accounting Policy Bulletins 7A, 7B and 7C relating to Cash Handling and should be complied with by anyone involved in the handling of cash.

2.

Cash Collection

2.1

All activities should be paid for, in full, on the day the service is received.

2.2

Cheques Cheques should be made payable to East Ayrshire Council. Ensure that the amount in figures and the amount in words are the same. Ensure the cheque is correctly dated and signed. On the back of the cheque write Leisure Development and your name. Also record details of what the payment is for – e.g. Summer Programme, Rugby for Joe Bloggs, Joe Bloggs address. NEVER cash or give change in exchange for a cheque.

2.3

Refunds Cash refunds must NEVER be given. Refunds must be authorised by the Administration, Marketing & Monitoring Manager and a cheque will be raised. Alternatively you may credit the payment to a future session. Your register and Banking Form must be marked to reflect this to ensure there is an audit trail.

2.4

All paperwork and cash reconciliation must be completed by the end of the class/session.

2.5

All cash should be banked on at least a weekly basis, and on the same day it is collected whenever possible. Cash should never be left unattended and should be kept in a secure place.

EAST AYRSHIRE COUNCIL Department of Neighbourhood Services – Leisure Development Services Updated 29 April 2010 2.6

In the event of an attack when carrying cash remember the following;      

3

Do not struggle Do not try to hold on to the cash Try to remember a description of the assailant(s) Alert others as soon as possible and call the police Remain at or near the scene until the Police arrive Report on an Incident Log Sheet Banking Income can be banked 1. at Community Recreation facilities on Appendix 1 2. at Local Offices on Appendix 2 3. at Leisure Development Services in John Finnie Street 4. by cash transfer to your Supervisor/Line Manager (who will sign your banking form as proof of receipt and will submit it to Leisure Development

3.1

The amount paid should be entered on the class\session register beside each attendee’s name. A tick is not acceptable. If payment is made for a block of sessions you should enter the amount paid at the date is received and mark BP (block payment) at each date on the register that the block payment covers.

3.2

At the end of the class, count cash and check it matches amount on register.

3.3

Complete Banking Form. Banking centre Date banked Date of session Session name and venue Cost per session Number attending paying Total income No. of SHOUT Cards Signature of leader Signature of receiving Staff Receipt No. Signature of receiving Admin staff

Games Hall, Local Office, Leisure Development or the name of the Line Manager you give your cash to. Date money is banked Date of class/session Kids Club; Football Coaching; Chair Aerobics, etc. / Where class/session takes place If more than one charge applies split entries. (e.g. Kids Club £1.60, 80p brother/sister) Enter no. who paid Cost per session x number paying Enter no. who received free entry Signature of person who prepared cash Signature of games hall staff or your line manager/supervisor who collects the cash from you. Enter No. from till receipt (only applies if you bank in games hall / local office) Signature of Leisure Development Admin staff.

If the session/class takes place in a Community Recreation facility with a cash register (see Appendix 1) the cash should be given to the duty supervisor who will issue a till receipt. You must wait until the supervisor has checked the cash. The till receipt should be stapled to the Banking form.

EAST AYRSHIRE COUNCIL Department of Neighbourhood Services – Leisure Development Services Updated 29 April 2010 You can also bank cash taken at external facilities in a Community Recreation facility or Local Office (see Appendix 2), however, you MUST keep the income separate from income taken for a session within the facility. You can record the income as separate entries on the one banking form. The Banking form must be returned to your Line Manager or taken to Leisure Development, John Finnie Street, Kilmarnock on at least a weekly basis. If banking at a Community Recreation facility you have finished – if not, read on. 3.4

Complete Cash Breakdown Slip

Date Class/Venue Prepared by Checked by

Date of class e.g. Chair Aerobics/ Cumnock Town Hall Signature of person who prepared cash Another member of staff should check the cash and sign here whenever possible.

Enter cash amount at appropriate denomination (e.g. £2.50 at 50p is you have 5 x 50p). Enter total. 3.5

Place completed Cash Breakdown Slip (facing out) into bag along with cash and seal. Sealed bags should not be opened. The amounts on the Cash Breakdown Slip, the Total Income on the Banking Form and amounts entered on the register should all match. If they do not match DO NOT keep the extra cash or put in cash that is short.

3.6

Complete the Income Return Form.

Statement Number Income for _to_ Date banked Signature of Head of Establishment

Leave Blank The date(s) the income is for Leave Blank to be completed by Leisure Development Admin Signature of person who prepared cash

Enter the total amount of cash you are banking in the Total Paid column on the line opposite the appropriate text for your session/class. (This will be provided by your line manager). Unders/Overs If the cash is under or over from what should have been collected enter the amount that should have been banked at the Total Paid. Delete the term over if the cash is short or delete the term under if there is too much and enter the amount it is over or under. Recurring or large cash variations will be investigated. Enter the total amount of cash actually banked in the Total Paid column on the last line.

EAST AYRSHIRE COUNCIL Department of Neighbourhood Services – Leisure Development Services Updated 29 April 2010 3.7

The sealed bag, Banking Form and Income Return form should be given to your line manager or taken to Leisure Development, John Finnie Street, Kilmarnock on at least a weekly basis. The Banking form will be signed to confirm receipt of the cash and retained by the Administration team.

4.

Monitoring/Session Inspections Your line manager will visit your session/class on a regular basis to carry out an inspection of Registration, Staff, Equipment, Activities and Health & Safety. A check that these cash handling procedures are being fully implemented will be included. Staff from the council’s Internal Audit section may carry out inspections at any time.

These procedures have been developed to comply with the council’s Financial Regulations and Accounting Policy Bulletins. Failure to adhere to the procedures may result in disciplinary action. Queries regarding these procedures should be directed to Anne Martin, Administration, Marketing & Monitoring Manager on 01563 576711.