Supervisor s Cash Handling Procedures Revised 7/1/2013 1
Purpose Sec. 1: Distribution of the Supervisor s Cash Handling Procedures Sec. 2: Accepting Payment Sec. 2a: Checks Sec. 2b: Credit Cards Sec. 2c: Returned Checks Sec. 3: Cash Control Incident Report Sec. 3a: Purpose Sec. 3b: Record Keeping Sec. 3c: Procedure Sec. 4: Benchmarks for Corrective Action Sec. 5: Supervisor and Employee Signatures Sec. 6: Clerk ID s & Passwords Sec. 7: Verifying Starting Cash Sec. 8: Designating a Cashier Sec. 9: Opening Revenue Workstations Sec. 10: Covering Cashier Breaks Sec. 11: Monitoring Workstations Sec. 12: Cash Equivalent Sec. 13: Using Tickets in Lieu of Cash Registers Sec. 14: Transporting Money Sec. 15: Return Merchandise Sec. 16: Coupons and Passes Sec. 17: Employee/Military Discounts Sec. 18: Discovery of Counterfeit Money Sec. 19: Cancellations/Void Transactions Sec. 20: Redeemed Tickets and Passes Sec. 21: Daily Revenue Paperwork Sec. 22: Overages and Shortages Sec. 23: Processing Deposits Sec. 24: Leaving Deposits in the Safe Sec. 25: Preparing Weekly Paperwork Sec. 26: Marketing Promotions Sec. 27: Vending Money Collection Sec. 28: Safe Combinations Sec. 29: Variance Procedures Appendix A Cashiers Handbook Sec. 1: Why Your Job Is Important Sec. 2: Theft Sec. 3: Opening Procedures Sec. 4: Money Neatness Sec. 5: Clerk Login & Password Sec. 6: Cash Handling Basics Sec. 7: Requesting Change Sec. 8: Drop Sec. 9: Cancellation/Voids 2
Sec. 10: Refunds Sec. 11: Closing Procedures Sec. 12: Overages and Shortages Sec. 13: Discovery of Counterfeit Money Sec. 14: Personal Checks Sec. 15: Traveler s Check Sec. 16: Gift Cards Sec. 17: Credit Cards/Debit Cards Sec. 18: Advance/Invoice Tickets Sec. 19: Coupons Sec. 20: In Case of Robbery Sec. 21: General Advice Supervisor s Cash Handling Procedures Manual Acknowledgment 3
Purpose The purpose of these procedures is to establish internal controls for the safeguarding of cash receipts. Employees should understand his/her accountability for all monies received as it is the property of Greenville County Department of Parks, Recreation & Tourism (GCPRT). In General: All incoming money will be acknowledged by receipt. Cash should never be unattended or unsecured. This applies to cash registers, desktops, and cash drawers. If an employee leaves his or her workstation for any reason, regardless of how briefly, cash must be appropriately secured. Unauthorized persons should not be allowed in areas where cash is handled. For overnight storage and during other periods when cash is not being used, it should be kept in a safekeeping device, either a safe or a locked container. Under no circumstances should an individual mingle GCPRT funds with their own personal funds or take GCPRT funds to one s home for safekeeping. At the end of the day or shift, all monies should be accounted for and balanced back to the daily receipts. All cash received should be deposited in the bank within one business day. The timely deposit of cash provides improved control of funds, which reduces the risk of loss due to errors, carelessness, or theft. Sec. 1: Distribution of the Supervisor s Cash Handling Procedures Finance Department is responsible for issuing this manual to all appropriate staff. Acknowledgement forms and answers to the review questions for this manual will be maintained by the Finance Department. Every facility manager is responsible for insuring all applicable employees in his/her facility have successfully completed necessary training on cash handling, RecTrac operation, and customer service. This manual and all associated forms can be found in the Operations folder on the common server. If a staff member leaves employment with GCPRT for a period of 3 months or longer, they must retake the SCHP Test within 30 days of being reemployed. Sec. 2: Accepting Payment All funds received from customers are to be receipted immediately through RecTrac. Locations not using RecTrac will issue pre-numbered receipts to the customers from a preassigned receipt book. Cash should be counted in the presence of the person presenting it for payment. A receipt should be given to every customer. If the transaction is not in person, receipts will be emailed or mailed. No foreign currency is ever accepted. 4
Sec. 2a: Checks GCPRT accepts checks payable to GCPRT for the amount of purchase only. Every check or money order must be reviewed for completeness as follows: Verify the account holder s name, address, and phone number is included on the check. Verify the check has a bank name, routing number, and the customer s bank account number and check number are encoded on the bottom edge of the check. Note the date. Do not accept a post-dated check (a check with a date in the future) or agree to hold the check for future deposit. Verify the amount written in numbers matches the amount written in words. In general, banks will honor written amount over the numerical amount. There are several different categories of checks. They should all be processed as checks. Cashier s Check: A check purchased at a bank for any amount; the bank completes all information on the face of the check with a bank officer signing as the maker. Certified Check: A personal check that is written by the account holder and then stamped and signed by a bank officer on the front of the check. Money Order: An item purchased at a bank, post office, or other business establishment for any amount up to $1,000.00. Only the amount is completed by the seller. Traveler s Check: A special check supplied by banks or other companies for the use of travelers; these checks already bear the purchaser s signature and must be countersigned and dated in the cashier s presence. Personal Check: A written order payable on demand, drawn on a bank by a depositor; a personal check is written against an individual s checking account as opposed to a cashier s check, certified check, money order, or traveler s check, all of which are written against bank funds. Verify with a photo id when check is presented in person. Starter Check: we DO NOT accept starter checks of any kind. CAUTION: Flags are placed on accounts with outstanding balances due to NSFs (non-sufficient funds). Do not accept another check until the balance is satisfied. Sec. 2b: Credit Card Payments MasterCard and Visa payments received at locations using RecTrac: Walk-in customers using their credit card as payment should receive a computergenerated receipt showing the payment. The computer will alert the user if the card is not valid. Customers paying over the phone or by mail should supply the card type, complete number, expiration date, security code, address, and zip code. Mail or email a receipt showing the payment to the customer immediately. Credit cards should be balanced back to the daily report at the end of the day or shift. MasterCard and Visa payments received at locations with manual machine: 5
Walk-in customers using their credit card as payment should sign the credit card receipt produced by the manual machine. A pre-numbered receipt showing the payment should be given to the customer. At the end of the day or shift, the credit card machine totals need to be transmitted to the bank and balanced back to the receipts. Sec. 2c: Returned Checks Non-sufficient funds (NSF) checks are checks that are returned from the bank due to lack of funds. The Finance Department is alerted to any returned check and will call the accepting department. The department will have 48 hours to contact the customer and attempt to collect the funds plus a $30 fee. If funds are not received after 48 hours, the NSF checks are turned over to the Greenville County/Pickens Solicitors office for collection. The customer will then have to contact the solicitors office to make payment. In addition to GCPRT s $30 NSF fee, the customer will also be responsible for up to $150.00 in fees accessed by the solicitors office. If the check is not satisfied, the solicitors office will issue an arrest warrant on the individual. After 2 returned check from a customer in a 12 month period, GCPRT will no longer accept checks from this customer, and subsequent payments must be by cash or credit card or money order. Sec. 3: Cash Control Incident Report Sec. 3a: Purpose The Cash Control Incident Report is to be used when the internal cash controls have not been successful in producing the desired results. This report has two purposes: The first is to notify the individuals within the organization who are responsible for the implementation, performance, and review of the internal cash controls where these controls have not produced the desired results. The second is to provide managers a method of documenting the corrective actions taken to prevent the incident from reoccurring. The requirements of this procedure do not relieve personnel from any other internal control responsibilities. When the reporting requirements of this procedure are found to be in conflict with any other requirements, the requirements of this procedure shall take precedence. Sec. 3b: Record Keeping The finance department is responsible for reviewing, monitoring and storing cash control incident report forms. Sec. 3c: Procedure A cash control incident report shall be completed when there is a significant deviation from any internal cash control process or procedure. Significant deviations include but are not limited to: 6
When the total of the cash, receipts and vouchers is found to be over or short by $5.00 or more. If a drawer in the safe is off and the discrepancy is found in another drawer during the countdown, a CCIC does not need to be completed. Deposit tickets that do not match the actual amount received by the bank. Refunds that did not have prior management approval. Any incident where a transaction is rung into one register or terminal and the money is deposited with another register or terminal s closeout, causing one closeout to be over and the other to be short. Missing tickets, passes or gift certificates as indicated by ticket control procedures. When cashiers share a drawer Any time a deposit is left in the safe for more than one banking day When the cash journal package is incomplete or inaccurate When a cash journal is not signed by the cashier When a cash journal is not verified Any time a cashier s voids are not processed prior to close out Any other incident an employee or manager feels warrants consideration or investigation. When an incident is discovered, the form shall be completed and routed in accordance with the following: Initial documentation and notification of the incident. Upon the discovery of an incident, a Cash Control Incident Report should be completed and routed to Finance with the daily cash journals. The manager or supervisor on duty will record the incident on the Incident Log maintained at the facility. The individual discovering the incident will fill in section one of the incident report then sign and date the form in that section. Section one should state the facts of the discovery (Ex: Cashier Jane Doe short $25 on cash journal, cash drawer left open unattended). Documentation of the manager/supervisor investigation and actions taken. After completing and filling out the first section of the form, the individual discovering the incident or the supervisor/facility manager in charge of the internal control in question shall investigate the incident to determine the cause, and to determine the net financial gain or loss. The results of this investigation shall be documented in section two of the form. The Net Gain/Loss part of this section refers to actual revenue that is lost or gained by GCPRT. There will be no net loss/gain if the discrepancy is due to register malfunction or voids not being entered by the supervisor/manager. Documentation of corrective action taken. The supervisor/facility manager shall determine what corrective action is necessary to prevent the incident from recurring. The corrective action taken shall be documented in section three of the form. Examples of appropriate corrective actions include: 7
The employee was removed from the register for the remainder of the season. The employee will be retrained on register operation. The employee was reminded to be more careful when giving back change. The staff was reminded to take the deposit to the bank each day. Oral reprimand, written reprimand, recommended termination. After the form has been completed and signed, the supervisor/manager shall record the incident on the facility s log and forward the completed form to Finance. Finance will review to determine appropriate corrective action was taken and will monitor and report on incidents. Sec. 4: Benchmarks for Corrective Action ***for future use*** Sec. 5: Supervisor and Employee Signatures No staff shall initial or sign any document misrepresenting any action not actually performed nor shall staff ever forge a signature or initials for someone else. Sec. 6: Clerk ID s & Passwords Clerk ID s and passwords are confidential. RecTrac ID s and passwords are issued to individuals privately by Matt Whirley or Lisa Pressley. Clerk ID s/passwords are unique to each employee and must not be shared with other employees. In the event that a clerk ID/password becomes compromised, a manager or supervisor should be notified and the individual s ID and/or password should be changed immediately. Sec. 7: Verifying Starting Cash At the opening and closing of business each day, all starting cash shall be verified to confirm that all tills are correct. Funds should be verified using the following procedure: Count each drawer or cash bag to verify that its starting cash amount is correct. If the amount is not correct, recount it. If at that time it is still not correct, have another manager or supervisor count it with you if possible. If after your third count the money is still incorrect set it aside and verify all other drawers. Occasionally, you will find that an error in one drawer is due to an opposite error in another drawer. For example, a $5.00 shortage in one drawer might have occurred because of a $5.00 overage in another drawer. Sec. 8: Designating a Cashier 8
All new and returning cashiers (returning after an absences of more than 90 days) will be trained before operating a register. A cashier will be considered sufficiently trained after 3 closeouts. If a cashier leaves employment and returns for the same or a new position, their first 3 shifts back on a register should be considered training shifts. In this manual, the term cashier refers to any employee in a non-supervisory position that operates a cash register. Only one cashier operates each cash register during a shift. In the event of an emergency, if a second cashier has been asked to operate a drawer a Cash Control Incident Report shall be completed and routed. All workstations should be logged out when not in use to prevent unauthorized transactions. Any deviation from this procedure requires approval by the manager on duty and a Cash Control Incident Report must be completed and routed. Sec. 9: Opening Revenue Workstations When opening a revenue workstation: Team Lead and cashier verify start-up cash at the beginning of the shift. Organize workstation Determine where extra supplies are located (receipt tape, brochures, etc.). Relay special instructions or an event relating to that day s operation. Sec. 10: Covering Cashier Breaks When a cashier takes a short break, (for example if the cashier needs to use the restroom), his/her drawer must be locked. In an emergency, managers may cover a drawer. Sec. 11: Monitoring Workstations By monitoring workstations we can make sure cashiers are following cash handling procedures and providing great customer service. Make sure the cashier is: Greeting/acknowledging the customer. Announcing the denomination of bills received from the customers. 9
Stating the amount of change when giving it back to customers. Giving every customer a receipt. Destroying receipts if the customers do not want them. Keeping money, receipts, voids, and employee discounts in the cash register orderly. All bills should be facing up and in the same direction. Closing the cash drawer after each sale. Defacing courtesy passes. Dropping all big bills. When closing out the clerk, the supervisors should: Verify the total number of voids from the daily cash journal with the total amounts of voids turned in by the Team Lead. Match the amount of deposits returned with the amount of deposits given. Compare the number of courtesy passes received with the number of courtesy passes on the daily close out. If the cashier s drawer accumulates a large amount of bills, prepare a drop for that shift. The cashier and supervisor should both verify the amount of money that is being dropped. If, at any time, you suspect an employee is stealing, it is your responsibility to contact your immediate supervisor/facility manager. All managers and supervisors shall be fully aware of all information contained in the Cashiers Handbook that is included as Appendix A in this procedure manual. Sec. 12: Cash Equivalent In the following text, the word, ticket refers to all types of numbered tickets, passes, gift certificates, etc. to be tracked. GCPRT tracks the distribution of numbered tickets, passes, gift certificates, etc. Missing numbers can indicate potential problems and shall be documented by completing and routing a Cash Control Incident Report. As your facility receives tickets, staff should verify that all tickets are accounted for. Each facility has at least one Ticket Control Form to track all numbered tickets, passes, gift certificates, etc. available for sale at that location. This tracking form shall be located in a secure, lockable location. Each facility shall follow the following procedures: During opening procedures, verify and write the next ticket number to be sold on the Ticket Control Form and initial in the provided column. The manager or supervisor assigned to this task must visibly verify every number each morning. Staff shall 10
never assume the starting number and write it on the form without visual verification. Each ticket is pre-numbered and shall be sold in ascending order. At closing each day, the ending ticket number shall be recorded on the Ticket Control Form. At the end of the day on Thursday, start a new form for the next week. Record the next ticket to be sold in the appropriate column on the row identified as # Thurs Eve. All ticket control forms will be handwritten in ink and the original forms forwarded to the Finance Department every week with the Daily Revenue Reports. No photocopies will be accepted. Do not use white out. When errors occur, strike through the mistake with a single line and rewrite the correct number. Voided passes should be defaced and sent to the Operations Administrative Services Assistant Manager with the Ticket Control Form at the end of the week. Anytime a ticket is found missing, a Cash Control Incident Report will be completed and routed. Sec. 13: Using Tickets in Lieu of Cash Registers If a cash register is not available for use at a cashier s station, numbered tickets may be used to track transactions. Each cashier must be assigned his/her own roll of sequentially numbered tickets. At the beginning of the cashier s shift, record the beginning number on the revenue daily. Tickets must be either numbered at both ends, or double ticket rolls with matching numbers at the top and bottom. At the point of sale the ticket(s) shall be torn with one number on each half. One half is given to the customer to serve as a receipt. The other half is retained by the cashier to serve as a journal of the day s transactions. All collected tickets shall be placed in a container and the container shall be kept in a secured area. At the end of the cashier s shift, any loose tickets shall be collected and defaced to prevent future use. Record the new beginning ticket number on the daily. The new beginning ticket number minus the original beginning ticket number should equal the number of transactions for the day. The number of transactions multiplied by the dollar value of the tickets equals the amount of money the clerk should have. Sec. 14: Transporting Money Whenever money is being transported from one location to another, it is important to follow some precautionary measures. 11
Be as discreet as possible with the money. Never leave cash till or bag of money unattended. Keep possession of the money until it is secured (as in a cash register or safe). All managers and supervisors shall make every effort to move the money quickly from one location to another. This is done to ensure the money is placed in a secured location as soon as possible. Sec. 15: Return Merchandise Any manager or supervisor has the authority to issue a refund if these conditions are met: The customer has a receipt from your facility for the exact item they are returning. The cashier has suggested exchanging or correcting the problem. The item does not appear to have been misused or abused by the customer. If a refund is approved, please use the following procedure: If the customer has their original receipt, circle the item being returned and initial and date the receipt. Return the receipt to the visitor, unless the purchase is being refunded by a purchase order. A manager or supervisor should perform the proper return merchandise procedure on the cash register or point of sale. Have the customer sign the back of the receipt that is generated. Return the proper amount of money to the visitor. The original method of payment will determine how this will occur. Staff shall use the following methods to process the return: Credit card purchases must receive a credit to the original card number. If a customer returns an item that was originally purchased by credit card and that credit card is not available, you must request the refund by Refund Request Procedure. Cash purchases receive cash refunds, provided cash is available at the time of request. If cash is not available, a refund request should be processed so that a check can be mailed. Personal check purchases are refunded by the Refund Request Procedure. These refunds may take 7 to 10 business days to process. It is very important to verify the customer s name and address at the time of the requested refund. Attach the original receipt to the Refund Request Form and forward to Finance Department. The manager determines if the item can be resold. If it can be resold, the item goes back into inventory. If the item cannot be resold, it is recorded on the spoilage sheet. 12
Sec. 16: Coupons and Passes When a customer presents a coupon or pass, the cashier first checks to see that it has not expired and that it is valid at the park where it is being presented. If the coupon or pass has expired, it is up to the manager on duty whether to accept it. If the coupon or pass is accepted, it is rung up on the cash register or POS according to each facility s procedures or keyboard set up, (i.e. coupon, pass, misc. n/c, etc.). The cashier shall deface any redeemed coupon/pass by writing void on the front of the coupon/pass at the time of redemption. The voucher number should be entered into one of the pay reference lines on the payment screen in RecTrac. The cashier shall place the redeemed coupon/pass in the cash drawer until the end of his/her shift. At the end of the shift, a manager or supervisor will count the cashier s money and any coupons or passes received. The manager or supervisor shall balance the number and amount to the cash journal number and attach them to the cash journal. Sec. 17: Employee/Military Discounts Discounts are offered to all year-round, active Greenville County employees who work an average of 20 hours or more per week and to current County Council members and Parks, Recreation & Tourism Advisory Board members. Discounts apply to the employee, the employee s family members who reside at the same address, as well as minor grandchildren of the eligible employee. Discounts are typically 50% of the admission, program, or rental fee. Discounts must cover program s direct costs (in these cases, discount would be 50% of the cost/fee after direct costs have been met). For more specific discount details, please contact the program or facility manager directly. NOTE: All discounted rentals must be reserved by the employee (not a family member) in advance. Additionally, all rentals received at the discounted employee rate must be utilized for the employee or the employee s eligible family member s event ONLY. Discounted rentals may not be utilized for an outside person or group s event. Eligible staff wishing to utilize this discount must show his or her Greenville County employment badge to the admissions/registration staff. The admissions/registration staff member will then confirm discount eligibility by referring to the current listing of eligible staff members which is prepared by the County s payroll department on a monthly basis. Eligible family wishing to utilize the discount without the staff member present must (1) show a photocopy of the eligible staff s employment badge, (2) state his/her relation to the employee, and (3) show his/her own photo identification (if age 15 or older) to the admissions/registration staff. Admissions/registration staff will then confirm discount eligibility by referring to the current listing of eligible staff members. 13
NOTE: Eligible staff of the Greenville County Department of Recreation, Parks & Tourism who have not yet received his/her employment badge may temporarily show regular photo ID and then admissions/registration staff will then confirm discount eligibility by referring to the current listing of eligible staff members. Any employee with a question regarding his or her eligibility status should contact Human Resources or Payroll. By utilizing the employee discount, employees and/or eligible family members agree to the terms of this Employee Discount Policy. It is each employee s responsibility to know and follow the current policy at all times, and if applicable, to ensure that eligible family members do the same. Any violation of this policy, whether intentional or not, may result in corrective action up to and including immediate termination. GCPRT offers 15% discount to all active and reserve military personnel and their immediate family (children and spouse). This offer is for all facility rentals and programs. The waterparks military admissions discount is $2.00 off each admission. Sec. 18: Discovery of Counterfeit Money Source: Greenville County Police Department If an employee suspects a counterfeit bill is being used, verify with the counterfeit pens provided by Finance and notify the manager on duty. The manager should notify the Sheriff s Department. Collect descriptive information about the suspected person including their appearance, direction of travel, and vehicle information if possible. If the counterfeit bill is discovered during closeout, and the subject passing the bill is no longer available, the bill should not be deposited as revenue. It will create a shortage on the cash journal. If the counterfeit bill is discovered by the bank and the bank contacts your facility, please notify Finance of the discrepancy so that your facility s revenue for the day can be corrected. The bank will not issue the agency credit for counterfeit money. Sec. 19: Cancellations/Void Transactions When a mistake occurs a supervisor should correct the entry at once. If a supervisor is not available to correct at the point of sale, the cashier shall complete the transaction. The receipt should then be voided by writing void on the receipt. The voided receipt is placed inside the cash register until the end of the cashier s shift. The Manager or Team Lead performing the close out shall ask the cashier for voids at the end of the shift. At that time the Manager or Team Lead will void all invalid transactions from the register. The Finance tracks and monitors all voided transactions. 14
Sec. 20: Redeemed Tickets and Passes Redeemed tickets and passes are collected and voided as part of the daily close out process (be aware of any expiration date). This includes: Advance tickets Courtesy Passes Coupons Ticket stubs/halves when working from a cash box instead of register Sec. 21: Daily Cash Journal For Cashier being closed out by a supervisor/manager: The supervisor/tl should print and retrieve the cashier s cash journal, and give the cashier the cash balancing worksheet ONLY. The cashier is to begin counting his/her register s contents and completing their cash balancing worksheet. When the cashier is finished counting his/her money, verify that amount. Once the amount is agreed upon, supervisor/tl signs as the verifier on the cash balancing worksheet. Once the Finance issued plastic bank deposit bag is sealed, both supervisor/tl and cashier drop the bank bag in the safe. The bank bag should remain sealed until opened by the bank teller. If there is an overage/shortage, the overage/shortage log must be completed and initialed by the supervisor/tl completing the closeout. All overages/shortages of $5.00 or more will be documented on the incident form and log. Supervisors/TL should then complete the colored cash balancing worksheet representing the total daily revenue of each cashier s completed cash journal. Each colored cash balancing worksheet should include a deposit slip. Deposits should not include revenue for multiple days. Please double-check your math and be sure to include your journal tape. When the cash journal is complete, assemble the paperwork in this manner: Calculator Tape Bank Bag Receipt Deposit Receipt Yellow copy of deposit receipt Credit Card Receipts Cash Journal Stapled to front, top, left corner of Daily Cash Journal Report Stapled to front, top, left corner of Daily Cash Journal Report Stapled to front, top, left corner of Daily Cash Journal Report Stapled to front, top, left corner of Daily Cash Journal Report Stapled to front, top, left corner of Daily Cash Journal Report. Stapled to back of previous 5 documents 15
Voids, Reversals, Refunds Gift Certificates, Coupons, free passes, etc. Last document of closeout paperwork Bagged and stapled to back of paperwork Sec. 22: Overages and Shortages All overages and shortages are tracked and logged by employee. The Cash Incident Report is completed for over/shorts of $5.00 or more. See Section 3 Cash Incident Report for procedures. Sec. 23: Processing Deposits All funds should be deposited within one business day. Each facility has encoded deposit slips that identify deposits by location. To help ensure your facility receives proper credit, use only the pre-encoded deposit slips specific to your facility. Deposits should be delivered to the bank during regular banking hours, not in the overnight deposit. A manger or supervisory must make all deposits. Attach a copy of the deposit slip and the receipt from the bank to the completed cash journals that are sent to the Finance Department. Guidelines for completing a bank deposit: Date the deposit slip. List coin and currency separately in the space provided. List checks Sort all cash in front of checks, faced and in order of denomination Endorse all checks with deposit only stamp. The white and yellow copies of the deposit slip should go to the bank. Sec. 24: Leaving Deposits in the Safe The deposit(s) should be written up as usual with monies sealed in a deposit bag (or bags) and stored in a safe. The deposit should be recorded on the Safe Record Log. If a deposit is left in the safe for more than one day, a Cash Control Incident Report will be completed by Finance. All money should be deposited at the bank the next business morning. Sec. 25: Preparing Weekly Paperwork Your paperwork for the previous week should be sent to the Finance Department at GCPRT s Administrative Office on Monday morning. At month s end, regardless of what day of the week that should occur, send all of the month s paperwork in to the Finance Department by the third business day of the new month. 16
Sec. 26: Marketing Promotions Marketing has special gift certificates that are used as giveaways. Marketing gift certificates have no cash value and are not treated as cash. When a customer wishes to redeem a marketing gift certificate, verify the redeemed for line on the certificate. The certificate shall not be redeemed for anything other than its intended use. Although the marketing gift certificates have no cash value they are processed through RecTrac. After the certificate has been redeemed, write Void across the front and forward it with your daily paperwork. Sec. 27: Vending Money Collection Vending money is to be collected by a manager or supervisor and the amount recorded in RecTrac. The bag used to collect vending revenue shall be nondescript (For example: avoid bags that have financial institution logos). Count and deposit the money immediately. Should it be impossible to count money immediately due to an unforeseen emergency or incident, the manager on duty can approve leaving the money in the safe. Place a note inside the moneybag with your initials, the date and type of vending. At the earliest possible time, all vending money shall be counted and the deposit procedures finished. Sec. 28: Safe Combinations Facility managers shall provide safe combinations to subordinate managers and supervisors only if access to a safe is necessary. Each facility is required to change all safe combinations at least once a year or more often if determined necessary. Under no circumstances should a manager or supervisor disclose a combination or safe access code to a third party without prior approval by the Facility Manager. Facility Managers are responsible for providing the following to the Finance Department: Safe combinations/codes to all facility safes. Master combinations/codes and instructions required to update all facility safes. Master combinations/codes and instructions required to update all facility alarm settings. This information should be delivered to the Finance Department in the following manner: The current combinations/codes shall be neatly written on a piece of paper. The paper shall be folded and sealed in a letter-sized envelope with tape. On the outside of the envelope the 17
manager shall write the facility name and the physical location of the safe. Along with the current combinations/codes, an envelope containing all master combinations/codes and instructions on how to change current combinations/codes must be placed and sealed in a plastic control bag. On the outside of the control bag the manager will again write the facility name and location of the safe(s). This control bag shall be hand delivered or sent in a secured and discretely marked envelope. Once a month the Finance Manger shall inspect and inventory all control bags to ensure that they are all accounted for and no tampering has occurred. If the bag is opened for any reason, a Cash Control Incident Report must be completed with all the pertinent information. The manager of the facility will be contacted and required to change the safe code. Sec. 29: Variance Procedures When it is determined that a facility or other revenue operation cannot adhere to the specified procedures for handling cash, the Manager or Supervisor must submit a written memo to the Deputy Director for review. The memo must state the reason the facility cannot comply with the procedure in question as well as suggestions for new procedures to be instituted. The primary goal of the variance procedure is to bring the facility into compliance with the established SCHP Manual procedures. If the Deputy Director determines that it is impossible for a facility to follow the established procedures, a memo will be sent to the manager or supervisor stating exactly which procedure is waived and any new procedures to which the facility or operation must adhere. The memo granting a variance shall become part of the Supervisor s Cash Handling Procedures Manual. If a variance from the established procedures is not granted, the facility must continue to adhere to the procedures as they are written in this manual. No procedures in this manual may be altered. 18
Appendix A Cashiers Handbook Sec. 1: Why Your Job Is Important As a cashier your primary responsibility is the proper handling of the money received from patrons. Accuracy is paramount when handling cash. Please study this guide carefully, ask questions, and be accurate. We want you to enjoy your work at this fun-filled agency. Your job can and will be fun. However, handling cash is a serious business, which requires skills and concentration. Sec. 2: Theft As a cashier, you are responsible for the honest handling of cash, tickets, passes, and products. We are very serious about handling cash. Suspected dishonesty of any kind will be treated appropriately. Any documented dishonesty will result in disciplinary action up to termination. Persons involved in stealing will be prosecuted and required to provide restitution. If you suspect another person of theft, it is your responsibility to report suspected actions to your supervisor immediately. Reporting theft can be done anonymously by whatever means you are comfortable. Not reporting theft leaves you vulnerable to prosecution. Sec. 3: Opening Procedures All funds must be properly accounted for and safeguarded. Only one employee is allowed to work out of a single cash register drawer at a time. When beginning a shift on a register it is your responsibility to follow all register opening procedures. Register drawers must be secured at all times. Count your starting cash to ensure that the correct amount is there and that you have a sufficient amount of change. Starting cash amounts may vary by location. If the starting cash is incorrect, report the discrepancy immediately to a supervisor. Check your register tape to ensure that you have an adequate supply of both receipt and journal tape. Notify a supervisor of any receipt or journal tape requirements. 19
Sec. 4: Money Neatness One of your primary responsibilities as a cashier is the correct, organized handling of cash. Below are a few simple rules you must follow to keep cash neat and easy to handle: Keep bills face up and facing the same direction. Do not open rolled coins unless needed. Bundled currencies are to be placed face up, in the same direction, and paper clipped. Sec. 5: Clerk Login & Password All workstations require a Clerk Login ID and a password in order for the register to operate. Before you are scheduled to work at one of these workstations, your supervisor/manager will issue you a personal Login ID and a password. Do not share it with anyone. Should you feel that your password has been compromised, contact your supervisor/manager immediately so that your password can be reset. Sec. 6: Cash Handling Basics There are several basic procedures you should follow: Never leave money unattended or your cash drawer open (you should remove the clerk key from the register in your absence). Acknowledge the presence of a guest even if you are unable to assist him/her immediately. This can often be done simply by making eye contact with guests waiting in line. Clearly state the total amount due from the guest. Upon accepting the guest s payment, repeat the amount of the sale, as well as the amount of money he/she gave you. This will help prevent errors. o Example: If a patron gives you $20.00 on a $5.00 purchase, you say out loud to the guest: That s $5.00 out of $20.00. If a guest hands you $5.00 on a $5.00 sale, you should say, $5.00, that s exactly right! Thank you! o In instances where the guest will receive change, keep their money sitting on your drawer until you hand them their change and receipt, and complete the transaction. This will help prevent discrepancies about how much money the guest initially gave you. 20
Once you have rung up the sale and the guest has given you payment, follow these steps to close the transaction: State the amount of change when giving it back to the customer. Give every customer a receipt. Once a customer has counted his or her change and left your station, you cannot make up any reported shortages. It is the customer s responsibility to check his or her change before he/she leaves your station. If a patron returns and claims he/she was short-changed, never give change back, you must contact your Team Lead/manager to pull your cash journal and count your drawer. Always use the least amount of coins and bills possible when making change. Sec. 7: Requesting Change When you need to order change for your station, please follow this simple procedure: Determine how much change you need. Plan ahead and anticipate busy times when change will be needed. Do not wait until you are out of change to call! If you open the last roll of coins of that denomination, call and make a request for more. All cashiers will pay for any change they order with money from their own cash drawer. Sec. 8: Drop A DROP is the withdrawal of money from your register drawer for purposes of convenience and security. If you accumulate a large amount of bills, request a drop from your supervisor. The supervisor will respond and determine if a drop is necessary. Sec. 9: Cancellations/Voids If you make a mistake while processing a transaction, you should follow these procedures. If your supervisor is not available, you should complete the transaction, then take the receipt with the mistake on it and write the word void along with your initials. Place it in your cash drawer. Start a new transaction and ring it up correctly. Make sure you keep every voided receipt in your cash drawer. Prior to a manager or supervisor closing out your register let them know that you have voids and they will correct the transaction. 21
Sec. 10: Refunds Cashiers are not permitted to complete refund transactions. Should a customer return an item to your workstation or request a refund, call your supervisor. Sec. 11: Closing Procedures It is the responsibility of each employee to properly follow the established closing procedures. At the end of your work shift you are required to count your cash drawer. Only the cashier actually assigned to the cash register can count the money. If you are assigned to close out a cash register, follow the procedures listed below: Notify your supervisor if you have made any voids during the day. Remain with your supervisor while your cash drawer is being closed out. Never leave your cash unattended. Remove the drawer from the register. Be sure to check behind and beneath the cash drawer for any misplaced currency or paperwork. Cover your cash and proceed to your designated counting location. Never count your register drawer in the presence of patrons. Count out an amount equivalent to the starting cash you began with at the start of your shift. To do this, start by counting all your change to the highest, even dollar amount, then use $1 bills, some $5 bills, and possibly a few $10 bills to equal the amount of your starting cash (use smaller bills for start-up money and deposit larger bills). Remove all other monies, (your revenue for the day), and place the new starting cash amount into the cash drawer. Your supervisor will verify your starting cash amount. Count the remaining money. This is your revenue. It may include bills, coins, travelers and personal checks, coupons, credit card drafts, and gift certificates. Your supervisor will verify your revenue amount and the amount will be recorded on the appropriate form. This figure will be compared against the cash journal. Once your supervisor has sealed your revenue in a deposit bag, you will sign the cash journal verifying your revenue and any overages/shortages. Sec. 12: Overages and Shortages We hope that your cash drawer is on the money each and every time you work. Each cashier is held accountable for his/her overages/shortages. Disciplinary action will occur if these errors are more than occasional occurrences or if they are of a significant amount. Disciplinary action can range from an oral warning to termination. It is extremely important to tell your supervisor if you have any questions about how to count money or how to operate the cash register that has been assigned to you. 22
Overages and shortages are tracked in an overage/shortage log. This log is maintained by your supervisor/manager and the Finance Department. Sec. 13: Discovery of Counterfeit Money If an employee suspects a counterfeit bill is being used, the manager on duty should be notified and the Sheriff s Department should be called. Try to collect descriptive information about the suspect including their appearance, direction of travel, and vehicle information if possible. Sec. 14: Personal Checks Follow these procedures when accepting checks: Customers may write checks for the amount of purchase only. All checks must be made out to Greenville County Department of Parks, Recreation & Tourism (or GCPRT). Do not accept checks made out to any other payee. The check must have a pre-printed name, address, account number, routing number, and check number, if not call your supervisor. When accepting a check as payment through POS, be sure to attach the transaction to a household. You can do this by clicking the Daily Sale button which makes the transaction a Household Sale. Once you click the payment button you will be prompted to choose a household. We DO NOT accept starter checks of any kind. Return checks are accessed a $30 NSF fee. Verify ID and write the following on the check: Home, work, and/or cell phone number Driver s license number and issuing state Sec. 15: Traveler s Check Traveler s Checks are accepted as payment in all locations. Traveler s Checks are a cash substitute used by travelers for protection from theft. Traveler s Checks are pre-signed, once, by the purchaser at the bank. We will only accept domestic currency Traveler s Checks as payment (Traveler s Checks purchased in the United States). All other Traveler s Checks must be exchanged at a commercial bank. We do not accept Traveler s Checks that have been previously counter signed (have more than one same signature). Checks should have one signature when presented as payment. The customer must sign the check again in your presence. 23
When accepting a Traveler s Check, it is your responsibility to verify that the signatures and counter signatures on the Traveler s Check match. If the signatures do not match, the Traveler s Check cannot be accepted and a supervisor must be notified. Traveler s Checks may only be used when paying for a product or service. We do not honor Traveler s Checks for cash only. Traveler s Checks must be dated and made payable to the facility at which you are working. If a Traveler s Check has no pre-signature, the guest must sign both lines as you watch. In this case, ask for one form of identification with the guest s photo and signature. Acceptable forms of identification include: State/international driver s license School identification (with picture) State identification Passport Do not accept a Traveler s Check if the original signature appears to be altered. For example: overwritten or written with a felt-tip pen. If a check appears to be altered, notify your supervisor. Key the amount of the Traveler s Check into the cash register as a payment to finalize the transaction. Traveler s Checks are similar to cash, so if the sale is less than the amount received, change will be given to the guest in currency and/or coins. Sec. 16: Gift Cards GCPRT sells gift cards, which look like a credit card with a magnetic strip. Each is loaded with a specific amount. As it is used, the amount available automatically declines until it reaches $0. Occasionally you may have a customer who wants to use a gift card. They can be used for anything that GCPRT sells. If you get a gift card at your cash register, follow these simple procedures: Verify the authenticity of the cash gift card. If you suspect that you ve been given a forged card call your supervisor. There must be an actual purchase to use a gift card. It cannot be redeemed for cash. Customer ID is not required to redeem. Process the card as if it were cash. For example, if a snack bar transaction totals $5.00 and a customer pays with a $10.00 gift certificate, the cashier would inform the customer that they have $5.00 remaining on their gift card. 24
Sec. 17: Credit Cards/Debit Cards Credit/Debit cards are accepted as payment for purchases in all shops and locations. The amount placed on the credit card may not exceed the amount of the sale. No change will be given. All facilities accept MasterCard and Visa. Verify photo ID. The customer s signature is required on the credit card draft if the customer is present. If the card is taken over the phone or in the mail, simply write over the phone or received by mail on the draft where the customer signature would go. Compare the signature on the draft to the signature on the back of the credit card. If they do not match, contact a supervisor. In the event that a customer wishes to pay a deposit for rental equipment using their credit card, the card should be charged for the deposit amount. Once the rental equipment has been returned, the deposit return should be issued to the same card. Cash should not be given as a deposit return for a deposit that was paid by credit card. Sec. 18: Advance/Invoice Tickets GCPRT often sells admission tickets in advance. They are processed as any ticket and accepted at the event. Sec. 19: Coupons Verify that the coupons have not expired before accepting them. Follow our coupon specific procedures as explained by your supervisor. Ask if the visitor has a coupon before ringing anything into the register so that a void does not occur. Sec. 20: In Case of Robbery Don t be a hero. If someone approaches you in a threatening manner and demands your money, give it to them. Do not resist. Money can be replaced, people can t. Call 911 and your supervisor IMMEDIATELY!!! If you have handed over money to a robber, you have two immediate responsibilities: Notify your supervisor by any means possible. Write down any and all information concerning the individual(s) and circumstances. 25