HomeMy WebLinkAboutResolutions - 2000.11.01 - 26182MISCELLANEOUS RESOLUTION 100278 November 2, 2000
BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: COUNTY EXECUTIVE (AUDITING) TREASURER - MANDATORY TRAINING FOR
ALL CASH HANDLERS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS the Board of Commissioners, by Miscellaneous Resolution
#90095, adopted the Oakland County Fiscal Policies Manual, including
Revenue and Investment Policies administered by the Department of
Management & Budget and the County Treasurer; and
WHEREAS Michigan Compiled Laws (MCL) 48.40 specifies, " that the
county treasurer shall receive all moneys belonging to the county, from
whatever source they may be derived..." ; and
WHEREAS cash handlers in over fifty different County locations
processed more than 500,000 checks totaling almost $600 million in
deposits in FY1999, including $7.2 million in cash alone; and
WHEREAS, through a cooperative effort, the County Treasurer's
Office and the Auditing Division have prepared a comprehensive Cash
Handler Training Program to assist management in ensuring proper cash
handling techniques are utilized by County employees; and
WHEREAS the Training Program is designed to:
1) stress the importance of the role that employees play as cash
handlers,
2) educate/reinforce knowledge of existing policies and
procedures, as well as how to handle exceptions to the rule,
3) review the skills necessary to be a successful cash handler,
and
4) provide a hands-on demonstration in locating security features
on currency, checks, and credit cards; and
WHEREAS the Municipal Treasurer's Association of the United
States and Canada has indicated a willingness to certify Oakland
County's Cash Handler Training Program provided the Program is deemed a
mandatory requirement by the Board of Commissioners; and
WHEREAS the County Executive and the County Treasurer recommend
approval of this resolution.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners amends Section V. Subsection D. Revenue Policies of the
Fiscal Policy Manual to incorporate a mandatory Cash Handler Training
Program for all cash handlers that process payments in the County.
BE IT FURTHER RESOLVED that the Oakland County Cash Handler
Training Program be submitted to the Municipal Treasurer's Association
of the United States and Canada for appropriate certification.
Chairperson, on behalf of the Finance Committee, I move adoption
of the foregoing resolution.
FINANCE COMMITTEE
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Palmer, Millard and
Causey-Mitchell absent.
Syllabus — Cash Handler Training
Registration Materials
• Letter of notification
• Microsoft Access event management database
• Attendee sign-in sheets
• Name tags
• Program Evaluations
• Certificates of completion
Seminar Materials (Handouts)
• Cash handler training manuals
• Cash Control Reconciliation Form (Sample)
• Form #8300 — Report of Cash Payments Over $10,000 Received in a Trade or Business and
instructions for completing same (Department of the Treasury — Internal Revenue Service)
• Counterfeit Note Report (Department of the Treasury — United States Secret Service)
• "New Designs For Your Money" -$20.00, $50.00, $100.00 (Department of the Treasury United
States Secret Service)
• "Counterfeiting and Forgery" (Department of the Treasury — United States Secret Service)
• "Know Your Money" (Department of the Treasury — United States Secret Service)
• Credit card security feature identification card — law enforcement version (Eagle Direct)
• "Check Fraud Bulletin" (Frank Abagnale & Associates)
• Annual review imprest cash — distibuted to non-county employees and discussed as time permits
Note: Attendees are offered the opportunity to keep all handouts distributed and provided information on
how to obtain more if interested.
Presentation Materials
• Microsoft PowerPoint Presentation
• Flip charts utilized as part of the security feature identification demonstration for currency, checks,
traveler's checks, credit cards, and Federal Reserve locations
• Currency utilized as part of a hands-on security feature demonstration of $20.00, $50.00, and $100.00
notes
• Magnifying glasses utilized as part of the hands-on security feature demonstration of currency, checks,
and credit cards
Note: The flip charts, currency, and magnifying glasses are distributed for use during training, and
collected after the hands-on demonstration before the first break. Information is provided on cost and how
to obtain the flip charts and magnifying glasses.
Presentation Outline
The presentation outline is provided as part of the cash handler training manual (first six pages), and
provides a brief description of each PowerPoint presentation slide. Each category is briefly discussed here.
Domin and Meiers 05/30/00
Introduction
The presentation begins with an introduction of the trainers and acknowledging the sources of all materials
utilized in the presentation. From there, the trainers note recognition that attendees come from a very
diverse background and that some may be more experienced than others.- Trainers also invite attendees to
present their experiences for discussion during the presentation. The trainers convey that it is hoped that
everyone will walk away with having learned something.
The introduction also includes a brief synopsis of the roles of the Treasurer and the cash handler. The role
of the cash handler is further defined to stress the importance of successful performance of duties and
responsibilities when acting as the County's representative and how they will benefit.
The introduction concludes with a brief description of what the remainder of the presentation will contain.
Pertinent aspects associated with cash handling will be discussed as well as discussion relating to the
completion of cash, check, and credit card transactions in accordance with banking industry standards.
Getting Started
f2/ This category covers learning how to recognizing and counting currency, recognizing and processing,
checks, and recognizing and processing credit cards. This is accomplished through a hands-on
demonstration with presentation materials and handouts provided to attendees including currency in
$20.00, $50.00, and $100.00 denominations. It should also be noted that trainers spend as much time as
necessary during this segment to ensure that attendees become familiar with all security features provided
on each instrument.
Items covered in the first topic, learning how to recognize and count currency, include:
• Matching denominations, portraits, and illustrations on currency
• Brief history of the Federal Reserve District and current locations
• Security features on old bills
• Security features on new bills
• Methods of receiving and disbursing currency and coin
• Process associated with receiving cash payments in excess of $10,000.00
Items covered in the second topic, recognizing and processing checks, include:
• Discussion on acceptable and non-acceptable check types
• Contents of a check
• The importance of the Federal Reserve District location denoted on the check
• Types of security features provided on checks
• Traveler's check verification
• Stressing the importance of recording pertinent information
Items covered in the third topic, recognizing and processing credit cards, include:
• General instructions for credit card recognition
• Security features provided on credit cards
• Methods for processing credit cards
Domin and Meiers 05/30/00
Closing Activities and Depositing Procedures
This segment includes a walk through of the activities associated with closing at the end of the day. This
includes items such as balancing and reconciling the cash drawer, preparing the deposit slip and associated
financial system transmittal forms as well as readying the deposit and the different methods utilized for
transporting. This segment also describes common errors that cause out-of-balance situations and reasons
for hard-to-find errors.
Security and Loss Prevention
This final category stresses the importance of securing the cash handling area. Suggestions are provided on
how to better secure cash handling areas. Trainers also recognize that circumstances and surroundings of
the cash handling area will differ and that cash handlers should do the best they can with the resources they
have available to them.
Other topics in this segment include:
• Handling mutilated currency and associated rules for redemption
• Recognizing counterfeit currency and associated procedures for handling and reporting the receipt of
counterfeit currency which include completing the "Counterfeit Note Report"
• Robbery procedures (the do's and don'ts) — Proactive approach to preserving health and safety
Conclusion
Trainers conclude by providing a brief synopsis of the topics covered during the presentation and open the
forum to questioning. At the conclusion of the question and answer period, trainers thank the audience and
provide names and telephone numbers of individuals to contact in the event questions arise at a later date.
At this time trainers will also request that the evaluation form be completed and turned in.
Domin and Meiers 05/30/00
May 30, 2000
Municipal Treasurer's Association
United States and Canada
Cash Handling Certification Program
1029 Vermont Avenue, NW — Suite #710
Washington D.C. 20005
Subject: Request to Certify Cash Handling Training Seminar
To Whom It May Concern:
Please accept this letter of submission requesting certification of a cash-handling training seminar. This seminar has
been developed in a joint effort between the Oakland County Treasurer's Office and Auditing Division, and has
been presented to 250+ County employees as well as 90+ members of the Michigan Municipal Treasurer's
Association.
The purpose of this seminar is to assist management in ensuring proper cash handling techniques are employed by
County employees, and to offer information to other municipalities interested in standardizing cash handling policies
and procedures without having to re-invent the wheel. Promoting sound cash management practices is
accomplished via a power point presentation that reinforces/educates the knowledge base of employees. It is
designed to: 1) stress the importance of the role that employees play as cash handlers, 2) educate/reinforce
knowledge of existing policies and procedures and handling exceptions to the rule, and 3) review the skills
necessary to be a successful cash handler. In addition, the seminar includes a hands-on demonstration in locating
security features on currency, checks, and credit cards.
Along with the application for certification, I have attached the following for your review:
• Legislation (MCL 48.40)
• Cash handling training syllabus
• Outline of the Power-point presentation (both internal and external presentations)
• Four copies of both the internal and external cash handler training manuals as well as all presentation materials
utilized.
If you have any additional questions, please contact me at (248) 858-0624. Thank you in advance for your
consideration in this matter.
Very truly yours,
Pat Dohany,
Chief Deputy Treasurer
PD/tam
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MUNICIPAL TREASURERS' ASSOCIATION
;JEJlTED STATES E4 CANADA
July 18, 2000
Pat Dohany, Chief Deputy Treasurer
Oakland County, Michigan
1200 N. Telegraph Road, Dept. 479
Pontiac, MI 48341-0479
Dear Mr. Dohany:
On behalf of the Cash Handling Committee of the Municipal Treasurers' Association
(MTA), I would like to thank you for submitting your cash handling training program for
consideration for our Cash Handling Program Certification. I congratulate you on
pursuing this program, and am confident that the many Oakland County employees who
have received the training are better off for it.
Your program has been reviewed by three of our Cash Handling Committee members,
including myself. We have comments that we hope will be beneficial as you further
develop your program. Feel free to contact me if you have any questions regarding these
comments. At this time, we are not recommending your Program for certification, for
reasons discussed herein.
Your training program is excellent; in fact the handouts you provide to your trainees
exceeds even the Municipal Treasurers Association 's. The primary weakness that we
find in your program is that there does not appear to be any certificationment. on
the part of Oakland County cash handlers; there is no legislation or policy that_requires
cash handlers to receive the training. The legislation you included (MCL 48.40)
empowers the Treasurer to "receive all moneys belonging to the County"; the MTA Cash
Handling Certification Program requires that there be local..legislation .or policies which
require those employees who handle cash in the ordinary course . of their employment be
certified by the Treasurer,land that those employees be required to deposit moneys in a
tnn-ely manner. It would seem that your Cash Handling Training program could be
adopted by your legislative or administrative policyrnakers rather easily and then your
program would probably qualify for certification. Sample language for such legislation is
included in the MTA Model Cash Handling Traininak_etnul. The WITA Cash Handling
Committee believes that adopted legislation or policies such as this are critical to the
success of the Cash Handling Program, as the questions of "what if the employee does
NOT receive the training", or "what if the employee does NOT _deposit the funds. there
are no apparent bases for eiforE6ifientriFc'otirse by the Treasurer against the department
or employee in the materials you sent.
1029 Vermont Avenue, NW, Suite 710, Washington, X 20005 PHONE 202 -737-0660 FAX 202-737-0662 www.mtau
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It was unclear from your submission whether the Cash Handler Training — An
Informational Source for Cash Handlers document you forwarded in your application is
provided to cash handler trainees. We believe that it is critical that cash handlers receive
the information they are being trained on in paper form, so that they can have it at their
work sites. I seem to recall that you provide the MTA Model Cash Handling Traininz
Manual to your employees, but this was not clear in your application materials.
We would include a few minor suggestions to improve your program. First, in your
discussion of the "walk-through method of handling currency, you need to include the
step of breaking the strap on currency bundles. Further, there are several references in
your program to items which appear to be discussion items which would be better
included in a County Cash Handling Policy, adopted by your administrative or legislative
branches. For example, acceptance of your listed "non-acceptable Check Types (page
23)" should be against adopted County Policy. A further example, is the identification
information on the face of the check (page 29). Is this a departmental policy, or a
Countywide policy directed by the Treasurer? If the employee does NOT record the
information on the check as prescribed, what happens? It is important to note that the
points of negotiability of a check should not be altered by the Cash Handler. This should
be included in your adopted Policy.
In all, your fine b-aining program needs to be backed by authority. MTA certification
requires that the Treasurer be empowered by legislation or policy to unilaterally de-
certify or discipline an employee who does not receive the certification training, or who
violates the adopted policy. You have obviously done outstanding work outside of the
MTA Model, which will benefit your employees greatly. Again, we appreciate your
submission and we congratulate you for your fine training program. As discussed in the
Certification Application materials, you may submit your Program again within the next
12 months, without paying an additional application fee and we will be glad to review it
again. We look forward to seeing you in the future and we hope that our comments will
be helpful in improving your program.
Sincerely,
AñthoiiTFr~cI'sco, Chair
MTA Cash 1-landing Committee
Stacey Crane, MTA Executive Director CC:
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Resolution #00278 November 2, 2000
Moved by Taub supported by Jensen the resolutions on the Consent Agenda
be adopted, the report accepted and appointments confirmed.
AYES: Appel, Buckley, Causey-Mitchell, Colasanti, Coleman, Dingeldey,
Douglas, Galloway, Garfield, Gregory, Jensen, Law, McCulloch, McPherson,
Melton, Millard, Moffitt, Obrecht, Palmer, Patterson, Sever, Suarez, Taub,
Amos. (24)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolutions on the
Consent Agenda were adopted, the report accepted and the
appointments confirmed.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, G. William Caddell, Clerk of the County of Oakland, do hereby certify that the
foregoing resolution is a true and accurate copy of a resolution adopted by the
Oakland County Board of Commissioners on November 2, 2000 with the original
record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the
County of Oakland at Pontiac, Michigan this 211,1 day of November, 2000.
G. William Caddell, County Clerk