ࡱ> JMIg 2-bjbj 4D{z\{z\$D D 84<,&fh((&&&&&&&$'*7&7&L&   j& &  r1$T$PZF$%b&0&$^+8j^+$^+$\L6 ),U37&7&j&^+D > : All persons accepting cash (currency, money orders, checks, credit/debit cards) must be authorized to do so. All employees authorized to handle credit card transactions shall complete required online credit card training annually. All employees authorized to handle cash, including currency, money orders, and checks, shall complete required online cash handling training and certification annually. Each time cash is received in person, an acceptable forms of receipt must be used: Uniquely and consecutively pre-numbered receipts, with a duplicate copy maintained as a cash receipts log. Dated cash log. Pre-numbered tickets. Cash register tapes. Other documentation. Note an exception to this requirement would be small amounts of coins accepted for copy charges. Acceptable Forms of Payment: Checks & Money Orders Must be made out to the 91ƽ Must be restrictively endorsed For Deposit Only immediately upon receipt. Must include a cost center for deposit as part of the restrictive endorsement. Checks require a valid drivers license or other identification (if the individual writing the check does not have a drivers license, a valid governmental picture I.D., such as an I.D. issued by a state department of public safety, or a passport, may be accepted as identification). If foreign drafts (checks) are to be accepted, contact the Treasurers Office prior to acceptance. Foreign drafts are to be deposited as separate transactions from domestic checks and cash, using separate deposit tickets, cash receipts, and bank bags. Service and banking charges incurred for the processing of foreign drafts will be charged back to the department accepting the foreign draft. Debit and/or credit cards (where authorized by the Treasurers Office in accordance with the requirements of System Administrative Memoranda 03.A.06). Currency Departments are encouraged to accept payments only in U.S. funds. Checks, money orders, and currency must be physically safeguarded and securely stored until transmitted to SFS, the Treasurers Office, or Donor and Alumni Records. Locked filing cabinets or drawers or safes are acceptable storage mechanisms. Cash receipts are deposited as follows: Found monies are immediately turned over to the Department of Public Safety (DPS). Endowed gifts are sent to the Treasury Department with a Gift Transmittal Form (GTF) and documentation including one copy of the check and any other information regarding the endowment. The Treasurers Office will deposit the gift and forward the GTF and documentation to Donor and Alumni Records. Non-Endowed gifts are sent to Donor & Alumni Records with a Gift Transmittal Form (GTF) and documentation including one check copy within one working day of receipt. The GTF must include a certifying signature indicating that the funds are being deposited into a cost center in accordance with any applicable funding source restrictions. Receipts from departmental sales are processed as described below. Unidentified deposits (those where the purpose and recipient of the payment cannot be identified, including gifts) are referred to the Treasurers Office for research and deposit to the universitys depository institution and recording in the unidentified receipts cost center. The Treasurers Office and the submitting department will research the source of funds to determine the appropriate cost center for the receipt of funds. Deposit Timeliness: Credit card receipts must be accumulated and posted daily via journal entry. All monies received totaling $100 or more must be deposited with SFS within one working day of receipt. SFS shall, in turn, deposit funds with the university bank within one working day of receipt. Amounts less than $100 may be held no longer than five working days prior to deposit. Off campus departments are subject to the same deposit requirements. Non- remote cash deposit procedures: Cash deposits must be prepared and reconciled by two authorized employees (of which one must be an employee of the department making the deposit). Each employee must: Independently verify placement of the funds into the deposit bag; and Complete and sign the Cash Deposit Summary form. Departments complete and submit a journal through workflow via path 2, Department SFS General Accounting. A copy of the journal coversheet is transmitted to SFS along with the cash deposit bag. Journals must be approved through Level 2 (Departmental Approver) or deposits will not be picked up by the PD. Overages and Shortages of less than $20 on cash receipts are recorded to the departmental cost center on the journal using account 50015. The fund or cash handling custodian must maintain a log of all overages/ shortages, including the date and amount. (Addendum D of MAPP 05.01.01, linked at:  HYPERLINK "http://www.uh.edu/finance/pages/References.htm" http://www.uh.edu/finance/pages/References.htm), Individual overages/shortages of $20 or more, or annual cumulative overages/shortages of $40 or more, must be immediately reported to General Accounting and the Treasurers Office. Departments with large cash handling operations may be permitted larger overage/shortage allowances with permission from the Treasurer. The Treasurer will provide the names of these units/departments to Internal Auditing. Cash deposits are made using authorized bank bags obtained from the Cashiers Office. The only items that can be placed into the bank bags are: Cash Checks with remittance advices and other attachments removed Coin (rolled if amounts allow) Completed deposit ticket with all checks listed separately. Revenues shall be deposited and managed in a cash recipient cost center authorized for that purpose by the Budget Office. Cash deposits for departments outside of the Welcome Center are transferred to the Cashiers Office by the DPS. Departments should contact the DPS via email to make arrangements for the transfer of deposits. Transfer of funds requires a Money Transmittal Form. Only one deposit bag can be listed per Money Transmittal Form. Cash deposits should never be sent through the mail. Remote cash deposit procedures: Cash deposits must be prepared and reconciled by two authorized employees (of which one must be an employee of the department making the deposit). Each employee must: Independently verify the number of checks scanned and transmitted using the approved scanner; and Complete and sign the Cash Deposit Summary form. Departments complete and submit a journal through workflow via path 1, Department General Accounting. Journals must be approved through Level 2 (Departmental Approver). Journals must be completed and submitted into workflow within 1 business day of the date the checks are scanned and transmitted to the bank. Overages and Shortages of less than $20 on cash receipts are recorded to the departmental cost center on the journal using account 50015. The fund or cash handling custodian must maintain a log of all overages/ shortages, including the date and amount. (Addendum D of MAPP 05.01.01, linked at:  HYPERLINK "http://www.uh.edu/finance/pages/References.htm" http://www.uh.edu/finance/pages/References.htm), Individual overages/shortages of $20 or more, or annual cumulative overages/shortages of $40 or more, must be immediately reported to General Accounting and the Treasurers Office. Departments with large cash handling operations may be permitted larger overage/shortage allowances with permission from the Treasurer. The Treasurer will provide the names of these units/departments to Internal Auditing. Revenues shall be deposited and managed in a cash recipient cost center authorized for that purpose by the Budget Office. Additional Deposit Procedures for Off-Site Locations: University departments physically located away from central campus may arrange for transportation and deposit of cash receipts directly to the universitys depository institution. Such arrangements require advance approval by the responsible College or Division Business Manager and the Treasurer. University departments with academic operations in foreign countries may obtain approval for the establishment of a bank account in that country, in accordance with System Administrative Memorandum 03.F.07. Transfer of funds to the foreign bank account will be accomplished via an electronic transfer initiated by the Treasurers Office upon request of the department and with the approval of the Director of General Accounting or designee. Requests for transfer are to be the minimum amount necessary to meet anticipated cash demands, and all disbursements from the account are to be recorded by General Accounting upon presentation of approved vouchers and supporting receipts from the departments. Adjustments for currency fluctuations are to be recorded as necessary, but no less frequently than once per fiscal year. Records Departments retain copies of reconciled cash register activity logs, checks, Deposit Bag Confirmation Strips, and individual invoices or receipts with departmental records for six months for audit purposes. Departmental cost center transactions shall be verified monthly. All discrepancies must be cleared when identified and department financial records corrected in accordance with System Administrative Memorandum 03.F.04 Cash Handling.     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