2.09 Collector: means the County office and staff responsible for receiving payments, which shall be

the County Treasurer unless otherwise designated.

SECTION C: SCOPE AND APPLICABILITY

C.01 Cash-Only Applicability. This ordinance applies only to Cash Payments.

C.02 Non-Cash Payments. Non-cash payments shall be processed at the exact, to-the-cent amount.

C.03 No Change to Liability. This ordinance does not change any underlying tax levy, tax rate, or

substantive tax obligation.

SECTION D: CASH ROUNDING RULE

D.01 Adopted Rounding Method. The County adopts the following rounding rule:

(a) Round up: The County shall round the Transaction Total up to the next higher multiple of the

Rounding Increment.

D.02 Issuance of Receipt. The County shall issue a receipt for the Rounded Cash Total actually

received.

D.03 Posting. The County shall record the payment at the exact, to-the-cent amount owed and

separately record the Cash Rounding Variance.

SECTION E: ACCOUNTING TREATMENT

E.01 Establishment of Account. The County shall maintain a Cash Rounding Variance Account in

the general ledger.

E.02 Recording Variances. Excess amounts from rounding up shall be recorded as a credit.

E.03 Use and Limits. This account shall be used only as an internal balancing mechanism to document

de minimis variances attributable to the rounding method.

SECTION F: RECONCILIATION AND CONTROLS

F.01 Daily Reconciliation. The County shall reconcile total cash receipts, total amounts posted, and

the net daily Cash Rounding Variance.

F.02 Audit Trail. Daily deposit documentation shall be maintained to permit a clear audit trail from

individual receipts to payment and posting totals.

F.03 Periodic Reporting. The County Treasurer shall prepare a summary reporting at least annually

reflecting aggregate activity in the Cash Rounding Variance Account.

SECTION G: CONSTRUCTION AND SEVERABILITY

G.01 Construction. This ordinance shall be construed to complement, and not conflict with,

applicable state tax-collection statutes and procedures.

G.02 Severability. If any provision of this ordinance is held invalid, the invalidity shall not affect

other provisions that can be given effect without the invalid provision.