200.05 preparation of daily deposits

1. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.05
SUBJECT: PREPARATION OF DAILY DEPOSITS Page: 1
Date: 1/26/03
Approved: Jennifer Phillips, Director Revised: 11/29/07
I. PURPOSE
To ensure the proper processing and/or preparation of the daily deposit of revenues collected
by Orange County Animal Care Services (OCACS).
II. POLICY
The Accounting Assistant II or Accounting Supervisor will prepare the starting cash of the
business day. In addition, the Accounting Assistant II or Accounting Supervisor will process
revenues collected the previous day for the daily deposit pick-up. Assigned staff will not
perform other cash handling duties, such as opening mail, cashiering, etc.
III. SCOPE
Applicable to personnel assigned to the preparation of the daily deposit.
IV. FORMS
Cash Box Closing
Account Code Detail
Account Code Summary
Fees Distribution and Collection Report
Bank Deposit Slip
V. REFERENCES
Not Applicable.
VI. DEFINITIONS
Not Applicable.
VII. PROCEDURE
A. Daily Deposit Preparation
1. Remove canvass cash bag (containing deposit) and cash box from the safe.
2. Remove day’s work from the locked drop box.
3. Sort all other work by department (Licensing, Kennel Office, Business
Licensing, Canvassing, Animal Control Officers, Station I) and place in side
drawer of desk.

2. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.05
SUBJECT: PREPARATION OF DAILY DEPOSITS Page: 2
Date: 1/26/03
Approved: Jennifer Phillips, Director Revised: 11/29/07
4. Verify starting cash for front counter and Station I.
5. Verify deposits from Kennel Office.
6. Verify deposit amounts from drawers A, B, and C to the Cash Box Closing
Report and the Close of Business Report turned in by Shelter Office staff.
7. Verify checks for: signature, endorsement, and that the payee is Orange County
Animal Care Services.
8. Place all monies in drawer of desk and lock.
B. Prepare Cash Deposit for Armored Transport Pickup
1. Change small denomination currencies and coins from deposit with larger
denomination currencies from Kennel Office deposit.
2. Make a cash tape on the deposit and match it to the Deposit Order.
3. Sort bills by denomination and fill out the Bank Deposit slip.
4. Place cash deposit with white and pink Deposit slip inside the plastic deposit
bag.
5. Seal bag, remove bag number from the bag and attach it to the yellow
department copy of the Bank Deposit slip.
6. Fax Deposit Order to Auditor Controller at 834-5721.
C. Starting Cash
Verify starting cash for Shelter Office (see Attachment 1).
D. Balance Shelter Office Revenue
1. Print the following reports:
a. CASH BOX CLOSING REPORT.
b. ACCOUNT CODE DETAIL.
c. ACCOUNT CODE SUMMARY.
2. If reports are run before canvassing work is entered into Chameleon, daily totals
will not balance to the reports. To balance Kennel Office revenue, run Account
Code Detail and Account Code Summary.
3. Fill out Fees Distribution and Collection Report (FDCR), using red ink. Obtain
totals from Account Code Reports.
4. Add total column and label FDCR “Kennel Receipts of mm/dd/yy”.
5. Sign and date FDCR.
E. Balance Business Licensing/ Licensing/ Canvassing and Field Services/Station I

3. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.05
SUBJECT: PREPARATION OF DAILY DEPOSITS Page: 3
Date: 1/26/03
Approved: Jennifer Phillips, Director Revised: 11/29/07
1. Verify cash and check balances with employee’s Cash Box Closing Report
and/or with the receipts from Chameleon.
2. Use Account Code Detail Report to break down fees collected and record in
upper right corner of employee’s Cash Box Closing.
3. File any manual receipts by date in file cabinet.
4. Create two FDCRs, one for Business Licensing/Licensing/Canvassing (label as
Licensing) and one for Field Services/Station I (label as Field) for fees collected.
5. Sign and date each FDCR.
F. List Overages and Shortages
1. Determine where the overage/shortage occurred.
2. Enter amount of overage on the Cash Overage line.
3. Enter amount of shortage on the Cash Shortage line.
4. Take the money amount of the cash shortage from the cash difference fund.
a. Record amount taken on the Cash Difference Fund log.
b. Place the money amount in the cash deposit.
c. Report shortage to immediate Supervisor.
5. Note the amount of overage/shortage and the employee name on the following:
a. Appropriate FDCR and Master FDCR.
b. Cash Difference Fund Log.
c. Department copy of the Deposit Order.
G. Donations
1. All donations are recorded on the appropriate lines on the FDCR.
2. Create a memo with name and address of person making donation and send to
HCA/ACCOUNTING Building 62 C Room G56 and give a copy of the receipt
to the Director’s Staff Assistant. If the name or address of the person is not
available, specify the donation as anonymous.
NOTE: Restitution payments ordered by the Courts are recorded in the same manner.
H. Master Fees Distribution and Collection Report (FDCR)

4. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.05
SUBJECT: PREPARATION OF DAILY DEPOSITS Page: 4
Date: 1/26/03
Approved: Jennifer Phillips, Director Revised: 11/29/07
1. Add the “Total” amounts across all three FDCRs to a Master FDCR.
2. Add lines across and enter totals on the Master FDCR.
3. Add the “Total” column of the Master FDCR (this should match the “Total “
amount total). Enter this amount on the Subtotal line.
4. Enter this amount on the Grand Total line - unless there is a cash overage.
5. Sign and date.
6. Make two copies; one copy is for HCA/ACCOUNTING, one copy is stapled to
the department copy of the Deposit Order.
I. Prepare Deposit Order
1. Open document in Excel.
2. Open correct month.
a. Record totals from FDCR for each fund.
b. Fill in amount of cash, checks and credit card in appropriate area.
c. Enter your name and date Deposit will be picked up.
d. Label “Receipts of mm/dd/yy”.
e. Save document and print.
f. Make one copy to fax on the next business day.
J. Ready Checks for Deposit
1. Make an adding machine tape on the amounts from each check bundle. Match
against checks total on the Master FDCR.
2. Make an adding machine tape of every check. Match against checks total on
Master FDCR.
3. Stamp adding machine tape with the Wells Fargo endorsement stamp and date
stamp for the following business day.
4. NOTE: Tape totals and endorsement must be face up.
5. Bundle all checks together with adding machine tape.
6. Fill out Bank Deposit slip (Attachment E).
a. Enter date of deposit.
b. Enter total amount of checks deposited.
c. Remove yellow copy of Bank Deposit slip and attach to the department
copy Deposit Order.
d. Place pink and white copies in the plastic deposit bag.
7. Fill in the information on two plastic deposit bags; one for the checks and one
for the cash deposit.
8. Fill out Wells Fargo Armored Transport Book.

5. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.05
SUBJECT: PREPARATION OF DAILY DEPOSITS Page: 5
Date: 1/26/03
Approved: Jennifer Phillips, Director Revised: 11/29/07
a. Date of deposit, the number of the bag and amount of checks in the
check bag.
b. Repeat on the next line for the cash bag.
9. Place the checks and the adding machine tape face up inside the bag for the
checks deposit and seal. Tear off the number strip and attach it to the yellow
copy of the Deposit Slip.
10. Place both deposit bags inside canvas cash bag.
K. Review of Deposit with Fees Distribution and Deposit Order Report
1. Present to reviewer actual deposit with Chameleon reports, Fees Distribution
Sheet and Deposit Order.
2. Reviewer shall verify and compare amounts on all reports with the deposit.
3. Upon verification, reviewer shall sign on the designated area of the Fees
Distribution Sheet and Deposit Order.
4. Forward a copy of the reviewed/signed Deposit Order to the unit supervisor for
comparison with the validated (yellow copy) Deposit Order when received.
L. Secure Deposit
1. Place prepared check deposit and the cash in canvas cash bag at the end of the
day.
2. Lock cash bag and place in safe.
M. Notes on Operation of Desk
1. Petty Cash
a. All purchases made out of the Petty Cash Fund must be pre-approved
through Purchasing.
b. The Store Clerk shall contact Health Care Agency (HCA) Purchasing for
an approval number.
c. Petty Cash Vouchers must all be marked “PAID” after the Director and
person receiving cash sign them.
d. When requesting reimbursement, original copy of voucher and original
sales slip must be sent to Purchasing.
e. Copies of sales slips that have been stamped “PAID” shall remain in the
accounting office with a copy of corresponding voucher.
N. Cash Difference Fund

6. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.05
SUBJECT: PREPARATION OF DAILY DEPOSITS Page: 6
Date: 1/26/03
Approved: Jennifer Phillips, Director Revised: 11/29/07
1. The Cash Difference Fund is used to cover shortages in any deposit.
2. A memo that explains the circumstances of the shortage must accompany any
deposit that is short.
3. The original memo will be sent to HCA Purchasing when requesting
reimbursement.
4. A copy shall be kept in the accounting office and the information regarding the
shortage is logged in the Cash Difference Fund Log.

7. COUNTY OF ORANGE
HEALTH CARE AGENCY
REGULATORY HEALTH SERVICES
ANIMAL CARE SERVICES
Number: 200.05
SUBJECT: PREPARATION OF DAILY DEPOSITS Page: 7
Date: 1/26/03
Approved: Jennifer Phillips, Director Revised: 11/29/07
Attachment I
Kennel Starting Cash (4 bags @ $65.00 each):
$5.00 (6) = $30.00
$1.00 (25) = $25.00
Quarters = $5.75
Dimes = $3.00
Nickels = $1.00
Pennies = $.25
Licensing Counter Starting Cash (3 bags @ $35.00 each):
$5.00 (4) = $20.00
$1.00 (14) = $14.00
Quarters = $1.00
Canvassers Starting Cash (18 bags @ $20.00)
$5.00 (4) = $20.00
$1.00 (14) = $14.00
Quarters = $1.00
Station #1 Starting Cash (1 bag @ $40.00):
$1.00 (40) = $40.00
Change Fund: = $40.00
Petty Cash: = $250.00
Cash Difference Fund (used for cash shortages): $230.00
Unassigned Fund (used if necessary for petty cash or cash difference fund shortages: $20.00