Cash Management

CITY OF MARSHALLTOWN
CASH MANAGEMENT POLICY AND PROCEDURAL MANUAL
Original Publication: August 12, 1996
Revised: June 26, 2000
Last Revised: August 16, 2006
TABLE OF CONTENTS
Page

1. Objectives of this Policy.................................................................................3

2. Introduction.....................................................................................................6

2.1 Overview....................................................................................................6

2.2 Types of Municipal Funds.........................................................................8

3. Cash Receipts and Receivables....................................................................13

3.1 Internal Control........................................................................................13

3.2 Receipt Payment Processing...................................................................16

3.3 Bad Checks..............................................................................................19

3.4 Billed Accounts Procedures.....................................................................19

Write-Offs.......................................................................................................23

4. Internal Control for Investments and Banking Services.................................24

5. Disclaimer Concerning Ordinance Sections...................................................27

Guidelines for Delinquent (Non-Parking).
All Accounts...................................................................................................27
Rental Registration or Inspection Fees..........................................................28
Licenses & Permits........................................................................................28
False... [continues]

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