200.34 accounting office reconciliation

1. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.34
SUBJECT: ACCOUNTING OFFICE RECONCILIATION OF INCOMING MAIL
CHECKS OR CASH PAYMENTS
Page: 1
Date: 08/26/03
Approved: Jennifer Phillips, Director Revised: 4/16/07
I. PURPOSE
To establish a uniform procedure to ensure that all monies received through incoming mail are
reconciled with the mail sort transmission log, clerical support and assigned staff report.
II. POLICY
It shall be the duty of all staff charged with the responsibility of processing monies to accurately
account for all cash and checks received by adhering to the established cash handling policies.
Licensing staff is responsible for any monies received, for verifying that all paperwork is
completed correctly, and for calling to the attention of a supervisor any licensing problems.
Unit supervisors are responsible for recounting and verifying monies as need be, for keeping a
log of shortages and overpayments, for establishing and enforcing operation procedures and
providing proper training.
III. SCOPE
Applicable to Special Services, Rabies Desk and License Support staff responsible for the
collection and recording of monies received.
IV. FORMS
Incoming Mail Transaction Log.
V. REFERENCES
Not applicable.
VI. DEFINITIONS
Not Applicable.
VII. PROCEDURE
A. Checks Received

2. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.34
SUBJECT: ACCOUNTING OFFICE RECONCILIATION OF INCOMING MAIL
CHECKS OR CASH PAYMENTS
Page: 2
Date: 08/26/03
Approved: Jennifer Phillips, Director Revised: 4/16/07
1. All checks shall be reviewed for the following:
a. Owner’s correct name, address and phone number (imprinted).
b. Bank number (imprinted).
c. Account number (imprinted).
d. Payable to Orange County Animal Care Services (County Accounting
Procedure (CAP) No. 8, Section 4.4 requires the proper payee be
specified on all checks).
e. Correct amount.
f. Correct date. Post-dated checks shall not be accepted.
g. Complete signature of individual whose name is imprinted on the check.
h. Special situation:
1) Two-party checks shall not be accepted.
2) Personal, out-of-state checks will be accepted with proper
identification.
3) No company checks shall be accepted unless the owner’s name is
part of the company name.
4) No deviation from the above unless approved by a supervisor.
2. License Support staff shall:
a. Endorse the back of the check with County endorsement stamp. County
Accounting Procedure No. 8, Section 4.3 requires all checks, warrants
and money orders be endorsed with a restrictive endorsement stamp.
b. Per Federal requirements, the endorsement must be limited to 1½” and no
other markings are to be made on the remaining portion of the back of the
check.
c. Enter the receipt number and the license number(s) issued on the spaces
indicated.
d. Initials of employee accepting check and date.
e. Process checks received through the mail in the same manner.
f. Checks over $150 – write place of employment and telephone number.
Contact the bank on which the check is drawn and verify the account is
still open.
3. Checks to be returned to sender:
a. Invalid check, as per guidelines listed in section A. 1.

3. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.34
SUBJECT: ACCOUNTING OFFICE RECONCILIATION OF INCOMING MAIL
CHECKS OR CASH PAYMENTS
Page: 3
Date: 08/26/03
Approved: Jennifer Phillips, Director Revised: 4/16/07
b. Dog is currently licensed.
c. Dog resides out of licensing jurisdiction.
B. Cash Handling:
1. All personal money shall be kept separate from County money. Co-mingling of
monies is a violation of County cash handling policy.
2. Receipt of cash and return of change shall be done in a careful and orderly
manner.
3. The counterfeit detector pen shall be used on large bills or any bills that are in
question.
C. Cash Box Closing
1. Employees shall count and tabulate cash and checks.
2. Each batch of checks is to be no more than 100 checks.
3. Place each batch in order by denomination, beginning with the lowest amount.
4. Run an adding machine tape for each batch. Each check amount must be listed
in the exact order.
5. Wrap the adding machine tape around each batch and secure with a paperclip or
rubber band.
6. Print Close of Business Report from the Chameleon main menu.
7. Complete procedures for printing Cash Box Closing Report. This revenue report
shows monies collected by user and by receipt number.
8. Place receipts, cash, checks and Cash Box Closing Report together in an
envelope.
9. Deposit in the locked drop box located outside the accounting office.
NOTE: Without exceptions, all monies shall be deposited within the accounting office on the
day they are received and processed through Chameleon.

4. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.34
SUBJECT: ACCOUNTING OFFICE RECONCILIATION OF INCOMING MAIL
CHECKS OR CASH PAYMENTS
Page: 4
Date: 08/26/03
Approved: Jennifer Phillips, Director Revised: 4/16/07