ࡱ> KMJ bjbj[[ .99C]bb8 Uh(((((JM YAUCUCUCUCUCUCU$HWYgUaaagU((|U(aF((AUaAU9'|(($R'-UU<U'Z@Z$(Z(|,aaaaaaagUgU9aaaUaaaaZaaaaaaaaab : It is the responsibility of the Director of Financial Accounting (Director), or designee at each university, to ensure the reconciliation of recorded receipts in the bank records and the financial records of the department. The Director or designee of each university is to receive from the Treasurer all notices regarding cash discrepancies affecting its university and will transmit all notices to the parties involved in the cash processing and reconciliation process. Upon receipt of notices of cash discrepancies from the Treasurer, or upon identification of any notices resulting from the reconciliation process, the Director will act in accordance with the following guidelines: All notices, regardless of their nature or the amount of the discrepancy, will be recorded in a log by Bank Reconciliation or equivalent office; All notices transmitted to the Director, other than through the Treasurers Office, will be forwarded to a designated representative of the Treasurers Office with an accompanying transmittal memo; Those notices involving cash shortage or overage amounts in excess of $100.00 per occurrence will also be transmitted to the System Internal Auditing Department; and Those notices that may, in the opinion of the Director, involve suspected criminal activity will be transmitted in accordance with System Administrative Memorandum 01.C.04 (Reporting/Investigating Fraudulent Acts) The Director will have a procedure for monitoring all unresolved discrepancies as part of the bank reconciliation process and notify the appropriate departments of the resolution.     RESPONSIBILITIES OF THE UNIVERSITY ACCOUNTING DEPARTMENTS Revised: June 2017  ?@ABCDFGIJLMOƽh$hxh1m hQgh1m 5CJOJQJaJhjhUh=hKqaJhKqh=aJh&|h=aJh4Ayh=aJhh=5CJaJh=CJaJhh=CJaJ B C @ABCEFHIKgd= & Fgd=^gd= & Fgd= gd=opıf^gd= & F 8^gd=KLNOgd=$a$gdQg$a$gd1m  ,1h/ =!"#$% ^ 02 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH 8`8 ENormal_HmH sH tH DA D Default Paragraph FontRiR  Table Normal4 l4a (k (No List 66 EBody10^`06U`6 E Hyperlink >*B*phFV`F 4AyFollowedHyperlink >*B* ph4"4 QgHeader  !4 @24 Qg0Footer  !./A. x0 Footer CharH@RH x Balloon TextCJOJQJ^JaJNoaN xBalloon Text CharCJOJQJ^JaJPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]  GG\\\_K 8@0(  B S  ?!University_Accounting_DepartmentsOCEFHIKLNOCEFHIKLNOBCCFFyyjjBCCEFFHIKLNO$(0T!hzkR40Df6Rh6yR88^8`B*phhH. TT^T`hH. $ L$ ^$ `LhH.   ^ `hH. ^`hH. L^`LhH. dd^d`hH. 44^4`hH. L^`LhH.\ 88^8`5B*o(phhHC.\ ^`hH.\ L^`LhH.\ ^`hH.\ ^`hH.\ TLT^T`LhH.\ $ $ ^$ `hH.\   ^ `hH.\ L^`LhH.88^8`B*o(phhHV.TT^T`B*o(phhH.  ^ `B*o(phhHVI.   ^ `hH. ^`hH. L^`LhH. dd^d`hH. 44^4`hH. L^`LhH. L^`Lo(hHVI.88^8`5B*o(phhH. $ L$ ^$ `LhH.   ^ `hH. ^`hH. L^`LhH. dd^d`hH. 44^4`hH. L^`LhH.88^8`B*phhH. TT^T`hH. $ L$ ^$ `LhH.   ^ `hH. ^`hH. L^`LhH. dd^d`hH. 44^4`hH. L^`LhH.h pp^p`hH.h@ @ ^@ `5B*o(phhHC.h L^`LhH.h ^`hH.h ^`hH.h L^`LhH.h PP^P`hH.h   ^ `hH.h L^`LhH.$hkR4f6y0T!FF"        8q        8HFF"|m       b*x       FF"         8q         uR K"0NOPT#V.Yr  078B@CTG_luwpb#'.E6 :>UK^\veOmt}33Is3;ck?q)v{ \8E<Z?i@K2[_oww}z } dC,I9p>mIS UpktwJ).;`_'a g  mJ33O>QhQSsWn]ffu~w{i3Y^q   ' * 3 HE JH  ' / 5 F aH jK FN U^ t u { 9  # 5 8 C C K Z !?yVFagj_{ 4UYmmqw;H =$x'i0=ZZlz {. iF.&:]<FTR=TU[hcgRq S  x%4*wKPPXusy}[.#&,a.88PUCYH[r\hL'$T$&?HGGq]-6:xCNNO5Y{  `$P22V?htG/5u{~e#U,68[9;_o6qrPsO"( =XFfn{R= &$.$5CHWi:t]x -89UB\=drJx3 6*5?$IP__ @Ky]I`jrux'Q(C/6C(EHUg~ J!()0K1EEV^dskt 5 i8 1m { 5} !/!]D!F!N!jX!a!t!"""$""1"G"DP"rt"y"#]2#M#^#"`#%%n%s%9%ĵ%&&5&%&:&8<&?&D&L&Q&JS&]&a&u&|&}&' ''6 '"'(')'3'06'5S'Rb'g'u'Qw'(((6(E(bE(mF(F(k($q(Wu(y)))))(&).)8):)=)>)?)G))^)᳾)m)v){)7)***=**)*\*1*{*+++(-+崡+T++d+m++|+.++,<, ,,,?,%A,gQ,sT,mm,1t,Wy,},-x-0-2-)6-C-1D-M-YO-V-u-0z-{- ..^#..-. ;._.g.v.x./ //%/,/7/x9/A/TL/O/T/b/050 0@J0L0>Z0 ]0"h0~011 1"1$1UJ1gK1-X1]Y1o1y1 2x2212o72#=2YK2M2rU2X2d29q2A33-3C3J3*M3eM3|a3>s34 4 4i44$4T>4p?4?4B4@X4i4t4y4A53^5`5A6W6g6j6O 7v,7J7OV7$_7Fh7Yo7v7/}7~7788888g8S$8i&81838"88K8=Y8zb8b8c8*{8e9?"9%9*59^;9aD9qD9GM9SR9$d9e9Oj9-~9,::+:-;:>:F:::{:|::;1;:;찪;[;+;ܴ;i;Ѳ;;< < <Y<6<;/<9<T<X< \<*k<6q<q<5=w==9=a:=<=X=c=}= ~=>h> >>3>9><>?>B> H>J>cP>R>{T>BZ>Ca>c>V??D ???,?:?B;?tY?g?h@ @ @)@8@;@=@F@qO@P@Z@D^@of@i@-l@yn@U}@}@#A*A/8A$@AFA9NA8]AzA B[B,B43B`bm1豷)+XK?XhSX^XQnXYYYx)YEY%HYJY]Ys_YkY-ZuZeZZSZ*Z ,Zu]Z-nZuZ[F[U [-'[*1[3[S[X[a[e[l[Xy[Zy[\3\m$\(\2\?<\?\&O\W\\\j\s\z\{\}\E\:]E ]]8]%]!"]x"])]7*]}+]Z-]9]@]Q_]`]e]e]|r]^K ^a^,^/^.?^^?^4V^i^Ol^)t^!v^{^U __G_-_-_:_D_i_n_*|_``$``J``x,`'3`7`P<`F`nN`cO`R`T`U`9Z`b`yo`\aCaa*ai6a;aTa(_avhaqaya;~ab b1b&bW1b4KbRbXbZb`bkbQ}bccuc#c*c)+cJcPcUcdVc2ycAyc3{cfcd# d$dw1dCdLdWd[d_dcdUidGwdydzd=(e5e9He]e%geqe(fBf-f(f$f&f,f?BfCfRfhflfoftfg&gh?XhPZhah}choh}hi &i[.i3i6i9i1Kiu`i#lij#j1j);j;jmEj/Ljbjkkk/k"1k FkHrkvkwk lll%ld7l=lSlsfl&|l{mm-mt7m9m1Bm Um`mdmjmbtmlymnninznn0n?n,Hndnjnjnqn 0on0o`Lomooo^~oppkp_p$p'p-p>pPBppKqMqF)q+q3q;q@qoqjzqrQr r)r+rq2rGr&Hr/HrIr:Rros;ss(se2sFs\LskMspqst t t<t#tF+t,t8t'BtNtXtjtptzt7uAuJuxuyu%v:>vJviv?lv&pv&|v}v( www-wuAw Dw]whw|wxxx x<&xCNxVxjxzxyQy' y"y4Ay_ydpyU"z%z*;zDz=Pz:izzizkzOmzg{ C{1T{V{<`{ r{|7|&|,|3|K|c|Uh|ls|Xx|\|}}}}!}(}2}[>}>}$A}C} Q}yt}~~~$~(~0~5~"H~L~\O~h~*~~ A-;CDng|em0 &'QuX[`Noucry#%e,/S@6Wkjsy @%*+-8L?FIKg:v{$>#'-DEEKLdTZop-{4~8HLG\Xi,jsz{ CA $%%/<ECJ:U{U]] mfug0dFIBfpvn{} S$%-2LSBT]!hI8 ~ u&(65FK$ [R&L4=Oi`eFjw|| $#)-l27D%P}i,<]flcw~==T\cwYgfP4^aknI01@Z@A8S|el H&)+]?@IRRWw{~!1GFmH Sj:jP}@*"YAGNdul|i]ptm&;>fv+<>6>T@^c:p!qDru}Q&)"0; FXbddh0?H O;el //:JX*y%E,,+0bB\JW^jp|p "79 @LRTbo~ AGKv m29Kh4p ")'>K>^il=t>wz) w7nBVib,g]j`D "/D<iDR]Blltxv|{$*113l9@ UV]g)~ _/4+89'GTIn}u.>KPM^zW.O=44/GFPZY`}_?EUJKPedoNw ^ $-mBC`n c.cD RhajOlqrr?y9<@?3LXRZc]`d*knprzxP =KIXePjoc|-49;=CO[Qxz+ R()J2BEJQ"`~ux]|w'm,F4L S[ae=llHq%@8BR}`ed|[   "F&(8@C,r~ne$1LXZbbV~D(?A8Wd k|D*6;oN QSY`jeOX!;2;zW`fgkS%}#/L0DsEQRjWZ?NcQZpq  $t:_< Fi\tYuvw|P B".j629b9=e{qG18Ck?m_}H^ n:l<ITp>.N.4K:]:c:?LQPX]Z|\ |&QTk}~ n T',IKLoJN>?BklCu!"DHMX%y$.*Y0C6FDMXnvR|6V n%-0>Ox%&(8:A谭Rdzҳijt#&&<>>G1HpTY` d}#}(EMNJWY`acn0"#&.a.8:MP_egg mp,&/2D]Imcglp^yy{Y~]DOeswx^6;@BO^ou f )211CDG_Vh+{Px[3_|cnxzR=$,>OʱQUZ>ڰnn|%(*1<A7DL`N3]fnwey HEfiw]f'E(p34 8?2SsEA'A 6"'.B/$=MPZ`w|[K,5Uh!-.C3<5ILVQ\.v~ (-B67;BD$(W)+11SKffgzp!k'8- <{<JNNU a&c3jrm9 E*,;EHqig m-x/Zaet) "FFRkwqxv =T.(Cdafk""J/;x]]gSkqwj{"+-); <<DIK #U&'/=BIXs\`bhx9 ? >`&6Z*Zfl+tw Q'49ALPuT^d#giU}o( l#%14@5<@KQy+8D_EzPX.Y!c nhr1 B`34Y_Ho% ()B*JU[hFwx*y #g(s-5JDiM c'/4BFI&f*w #5q89T[g3)*1Y3;;tV3Xjqnn1=a>GJ]^?ڳz{<B$%*.5I5:E3Eaqm r'x -4;j>wA2LLTS^7 !$,/tOU[\ewy2'1FY[lET<OBEKYjHz4 DQz"X*]4;JC5EFPgz|5x89;@BHX^`ops~ .h##%(%l33[U\Xc%rx}#$ &,;e=O_|_k,|x#668BhFBTtq6FHLU^clops| 37fCKFIIPV X0hZhPoxs~,z_an@T" -F=HOS1XfiV%:oQ(TZ "z1CN!.DNmUbwAzH"BIPd`behhjJ>5d=ZHeZgln%%7EGO]lszs{Xo 72OOQRVFbpH{x*7+0N;~FI\|b(X9[Cq,s Y#%C4?mE\Jdu|@r !!12::DJ1a~M29VEQQR~rtCE@@UnknowngrmcclaiG* Times New Roman5Symbol3. * Arial9"GillSans5. .[`)TahomaA$BCambria Math"hղ6'EVT T !r4@@3QHX ?E2!xx 'RESPONSIBILITIES OF CASH HANDLING AREAS Sara Carter Floyd, Jane M$      Oh+'0   @ L Xdlt|(RESPONSIBILITIES OF CASH HANDLING AREAS Sara CarterNormalFloyd, Jane M3Microsoft Office Word@F#@m@n]T՜.+,0$ hp  91ƽ @ (RESPONSIBILITIES OF CASH HANDLING AREAS Title  !"#$%&'()*+,-./0123456789;<=>?@ACDEFGHILRoot Entry Fo%N1Table ZWordDocument.SummaryInformation(:DocumentSummaryInformation8BCompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q