Banning Municipal Code Ch. 3.21 Financial Procedures

All disbursements except petty cash are made on warrants. A combined demand-warrant is employed and signed by use of check signature plates (or most current technology) to imprint signatures approved by resolution of the city council.

(Ord. No. 1445, § 1, 2-14-12; Ord. No. 1465, § 1, 7-9-13)

The basis of accounting is in conformity with generally accepted principles of municipal accounting.

(Ord. No. 1445, § 1, 2-14-12)

An audit of the accounts and records is made annually by a certified public accountant.

(Ord. No. 1445, § 1, 2-14-12)

All collections of cash are the responsibility of the administrative services director, who outlines the procedures pertaining to the physical aspects of the receipt, deposit and safekeeping of all moneys. Receipts are issued for all collections in a form as prescribed by the director and suitable to the nature of the collection. Cash is deposited daily. Cash on the premises shall be safeguarded through the use of locked cash drawers, safes, or other protective devices. Persons having access to cash shall be kept to a minimum and adequately bonded.

(Ord. No. 1445, § 1, 2-14-12)