EAST AYRSHIRE COUNCIL

Department of Neighbourhood Services – Leisure Development Services

Updated 29 April 2010

CASH HANDLING PROCEDURES

1. General

In the interests of the security of individuals, and of the Council as a whole,

adequate arrangements must be made in relation to the collection of cash, any
subsequent cash transfers between employees and it’s ultimate banking.

These procedures have been developed from the Council’s Accounting Policy Bulletins
7A, 7B and 7C relating to Cash Handling and should be complied with by anyone
involved in the handling of cash.

2. Cash Collection

2.1 All activities should be paid for, in full, on the day the service is received.

2.2 Cheques

Cheques should be made payable to East Ayrshire Council.

Ensure that the amount in figures and the amount in words are the same.

Ensure the cheque is correctly dated and signed.

On the back of the cheque write Leisure Development and your name. Also record
details of what the payment is for – e.g. Summer Programme, Rugby for Joe Bloggs, Joe
Bloggs address.

NEVER cash or give change in exchange for a cheque.

2.3 Refunds

Cash refunds must NEVER be given. Refunds must be authorised by the Administration,
Marketing & Monitoring Manager and a cheque will be raised. Alternatively you may
credit the payment to a future session. Your register and Banking Form must be marked
to reflect this to ensure there is an audit trail.

2.4 All paperwork and cash reconciliation must be completed by the end of the class/session.

2.5 All cash should be banked on at least a weekly basis, and on the same day it is collected
whenever possible. Cash should never be left unattended and should be kept in a
secure place.
 EAST AYRSHIRE COUNCIL
Department of Neighbourhood Services – Leisure Development Services
Updated 29 April 2010

2.6 In the event of an attack when carrying cash remember the following;

 Do not struggle
 Do not try to hold on to the cash
 Try to remember a description of the assailant(s)
 Alert others as soon as possible and call the police
 Remain at or near the scene until the Police arrive
 Report on an Incident Log Sheet

3 Banking

Income can be banked

1. at Community Recreation facilities on Appendix 1
2. at Local Offices on Appendix 2
3. at Leisure Development Services in John Finnie Street
4. by cash transfer to your Supervisor/Line Manager (who will sign your banking form
as proof of receipt and will submit it to Leisure Development

3.1 The amount paid should be entered on the class\session register beside each attendee’s
name. A tick is not acceptable. If payment is made for a block of sessions you should
enter the amount paid at the date is received and mark BP (block payment) at each date
on the register that the block payment covers.

3.2 At the end of the class, count cash and check it matches amount on register.

3.3 Complete Banking Form.

Banking centre Games Hall, Local Office, Leisure Development or

Date banked
Date of session
Session name and venue
Cost per session
Number attending paying
Total income
No. of SHOUT Cards
Signature of leader
Signature of receiving Staff
Receipt No.
Signature of receiving
Admin staff
the name of the Line Manager you give your cash to.
Date money is banked
Date of class/session
Kids Club; Football Coaching; Chair Aerobics, etc. /
Where class/session takes place
If more than one charge applies split entries. (e.g.
Kids Club £1.60, 80p brother/sister)
Enter no. who paid
Cost per session x number paying
Enter no. who received free entry
Signature of person who prepared cash
Signature of games hall staff or your line
manager/supervisor who collects the cash from you.
Enter No. from till receipt (only applies if you bank in
games hall / local office)
Signature of Leisure Development Admin staff.

If the session/class takes place in a Community Recreation facility with a cash register
(see Appendix 1) the cash should be given to the duty supervisor who will issue a till
receipt. You must wait until the supervisor has checked the cash. The till receipt should
be stapled to the Banking form.
 EAST AYRSHIRE COUNCIL
Department of Neighbourhood Services – Leisure Development Services
Updated 29 April 2010

You can also bank cash taken at external facilities in a Community Recreation facility or
Local Office (see Appendix 2), however, you MUST keep the income separate from
income taken for a session within the facility. You can record the income as separate
entries on the one banking form.

The Banking form must be returned to your Line Manager or taken to

Leisure Development, John Finnie Street, Kilmarnock on at least a weekly basis.

If banking at a Community Recreation facility you have finished – if not, read on.

3.4 Complete Cash Breakdown Slip

Date Date of class

Class/Venue e.g. Chair Aerobics/ Cumnock Town Hall
Prepared by Signature of person who prepared cash
Checked by Another member of staff should check the
cash and sign here whenever possible.

Enter cash amount at appropriate denomination (e.g. £2.50 at 50p is you have 5 x 50p).
Enter total.

3.5 Place completed Cash Breakdown Slip (facing out) into bag along with cash and seal.
Sealed bags should not be opened.

The amounts on the Cash Breakdown Slip, the Total Income on the Banking Form and
amounts entered on the register should all match. If they do not match DO NOT keep
the extra cash or put in cash that is short.

3.6 Complete the Income Return Form.

Statement Number Leave Blank

Income for _to_ The date(s) the income is for
Date banked Leave Blank to be completed by Leisure
Development Admin
Signature of Head of Establishment Signature of person who prepared cash

Enter the total amount of cash you are banking in the Total Paid column on the line
opposite the appropriate text for your session/class. (This will be provided by your line
manager).

Unders/Overs
If the cash is under or over from what should have been collected enter the amount
that should have been banked at the Total Paid. Delete the term over if the cash
is short or delete the term under if there is too much and enter the amount it is over or
under. Recurring or large cash variations will be investigated.

Enter the total amount of cash actually banked in the Total Paid column on the last
line.
 EAST AYRSHIRE COUNCIL
Department of Neighbourhood Services – Leisure Development Services
Updated 29 April 2010

3.7 The sealed bag, Banking Form and Income Return form should be given
to your line manager or taken to Leisure Development, John Finnie Street, Kilmarnock on
at least a weekly basis. The Banking form will be signed to confirm receipt of the cash
and retained by the Administration team.

4. Monitoring/Session Inspections

Your line manager will visit your session/class on a regular basis to carry out an
inspection of Registration, Staff, Equipment, Activities and Health & Safety. A check that
these cash handling procedures are being fully implemented will be included.

Staff from the council’s Internal Audit section may carry out inspections at any time.

These procedures have been developed to comply with the council’s Financial
Regulations and Accounting Policy Bulletins. Failure to adhere to the procedures may
result in disciplinary action. Queries regarding these procedures should be directed to
Anne Martin, Administration, Marketing & Monitoring Manager on 01563 576711.