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 Registrati ...