ALL AGENCIES, DEPARTMENTS, AND DISTRICTS GOVERNED
BY THE BOARD OF SUPERVISORS
EFFECTIVE: 7/77
REVISED: 04/01
_________________________________
David E. Sundstrom, Auditor-Controller
1.
POLICY
If a cash register is not being used, a handwritten
cash receipt shall be issued to the payor of money
whenever money is received directly from such payor
by a County department, agency or district. This
policy is not intended to apply to monies received
through the mail.
In accordance with County Accounting
Procedure (CAP) #C.4., Deposits, all monies
collected or received by County departments/agencies
shall be deposited, whenever practical, with the
County Treasurer-Tax Collector, or other legal depository,
no later than the working day following the date
received, except for trust fund monies which, by
law, must be deposited on the date received.
1.1
Purpose
To provide for control and accountability
over monies received, and properly record
remittances when cash registers are not available.
To define the uniform procedures for approving,
stocking, issuing, and accounting for authorized
handwritten cash receipt forms.
1.2
Authority
Board of Supervisors' Resolution No. 82-162,
dated February 2, 1982 authorizes the Auditor-Controller
to prescribe the accounting policies for all
offices, departments, and institutions under
the control of the Board of Supervisors.
1.3
Definitions
1.3.1
Monies
Includes currency, coins, checks,
warrants, money orders, etc.
1.3.2
Forms
County of Orange Cash Receipt
form (F850-58.2), a three-part form.
(See Exhibit
I.)
Special cash receipt forms approved
by the fiscal manager of a department/agency.
2.
RESPONSIBILITIES
2.1
Ordering Cash Receipt Forms
2.1.1
Cash Receipt Forms
The Uniform Cash Receipt Form F850-58.2,
(see Exhibit
I), approved by the Auditor-Controller,
shall be used to the extent practical.
If a special cash receipt form is required,
the approval of the Auditor-Controller
Administrative Services Unit shall be
obtained before such form will be ordered
by the Public Facilities and Resources
Department/Publishing Services Division
(Publishing Services).
2.1.2
Ordering Cash Receipt Forms
All cash receipt forms shall be ordered
through Publishing Services. Departments/agencies
shall prepare a memo and a printing
requisition to Publishing Services requesting
the printing of the cash receipts forms.
2.1.3
Publishing Services Responsibilities
Publishing Services shall maintain
a listing of previously issued cash
receipt forms and shall issue requested
forms in sequential order.
2.2
Agency/Departmental Custodianship
2.2.1
Custodian
One employee from each department/agency/district
shall be appointed as custodian of the
cash receipt forms. It is preferable
that the custodian has no other cash
receipting duties. A back-up custodian
can be appointed at the discretion of
the department/agency/district.
2.2.2
Duties of the Custodian
Receive all cash receipt forms
from Publishing Services.
Maintain a record of all used
and unused cash receipt forms (see
Exhibit II). This record shall
include the following information:
Date received from Publishing
Services.
Beginning serial number.
Ending serial number.
Name and signature of the
employee issued the cash receipt
forms.
Initials of the custodian
issuing the forms.
Date returned.
Signature or initials of the
employee returning the forms.
Initials of the custodian
receiving the returned forms.
Issue cash receipt forms in sequential
order only to authorized employees.
Collect all used cash receipt
forms from the employee to whom
they were issued before issuing
any additional unused receipt forms
to the employee.
Safeguard forms and inventory
records.
Store both the unused and
completed cash receipt forms
in a secure location accessible
only to the custodian.
Store the record of all cash
receipt forms in a location,
separate from the cash receipt
forms, accessible only to the
custodian.
Have an inventory of the cash
receipt forms performed periodically
by an employee with no custodial
or cashiering duties. (See CAP
#S.2., Internal Control Systems,
for further discussion of segregation
of duties.)
2.3
Accountability
The authorized employee receiving unused
cash receipt forms shall use, control, and
safeguard the receipts until returned to the
custodian and relieved of accountability.
Forms shall be issued to employees only on
an as-needed basis. Any forms that will not
be used in the future are to be returned to
the custodian.
2.4
Uses
Cash receipt forms shall be used for the
receipt and acceptance of monies by a department/agency/district.
They are not to be used for any other purpose.
2.5
Issuance and Preparation of Cash Receipt
Forms
2.5.1
Issuance
Issue individual receipts sequentially.
2.5.2
Preparation
Complete the cash receipt form with
the information indicated (see Exhibit
I).
Transaction number, for internal
purposes, e.g., Permit Number, License
Number, or Case Number.
Dollar amount of the transaction.
Name of payor.
Date of transaction.
Address, if pertinent.
Brief description of transaction,
e.g., payment for license or permit,
fine, bail, deposit, etc.
Amount of cash received and/or
check number.
Complete County Account Coding.
Name of department, agency, or
district, if applicable.
Signature of person receiving
payment and preparing the receipt.
2.5.3
Distribution
Distribute copies of the receipt as
follows:
Uniform Cash Receipt Form (booklet
type)
Original - To person making payment.
1st Copy - Retain attached in book.
2nd Copy - Accompanies prepared
deposit order. (See
CAP #C.4..)
Special Cash Receipts Forms
Procedures for distribution shall
be developed by the Auditor-Controller
for use by the department/agency/district
based upon the requirements of the
department/agency/district.
2.6
Voiding
Cash receipt forms voided due to errors
or for any other reason shall be marked "VOID".
All copies of the voided forms shall be retained,
attached to the cash receipt form booklet.
2.7
Retention
Used cash receipt forms or sets of special
receipt forms and inventory records may be
destroyed five years after the date of the
last receipt.
Legal