View Document

Cash Receipting Procedure

This is not a current document. It has been repealed and is no longer in force.

Section 1 - Purpose

(1) To detail the accurate and timely process for handling all cash received by the University, so that risk to staff and the University is minimised.

Top of Page

Section 2 - Policy

(2) Nil.

Top of Page

Section 3 - Procedures

(3) This Procedure (Cash Receipting Procedure) requires actions by the following:

  1. Assistant Director, Revenue Services;
  2. Cashier;
  3. Manager, Revenue Services; and
  4. Senior Cashier.

(4) All cash collected by the University must be receipted by the Cashiers’ Office, Office of Financial Services. All cash receipted must then be processed daily into the University’s finance system.

Cashier / Senior Cashier / Manager, Revenue Services / Assistant Director, Revenue Services

Cash Float

(5) Open the strong room and safe at the beginning of each day. This will allow the Cashiers to obtain their start up cash float. For security purposes, only specific officers within Revenue Services are to have access to strong room keys and the safe combination.

Cashier / Senior Cashier

(6) At the beginning of each day, you are allocated a A$100 cash float. Ensure that this is checked and verified by the Cashier and the Senior Cashier.

Receipts

(7) You are to be allocated a receipting batch for the day. Record this in the Batch Register each day and input into the Cash Receipting System for each Cashier.

Cash Payments

(8) You can only receive a payment in cash from a customer when the Cashier's Office is open for business (9.00am-5.00pm, Monday to Friday). The Cashier's Office will have restricted access during business hours for security purposes.

(9) Check twice all cash you receive. Allocate a receipt after the amount is double-checked. The receipt will be sequentially numbered from the receipting system once you have entered the transaction. For reconciliation purposes, cash is to be identified in the receipting system with a separate payment code to that used for cheques and credit card payments.

Cash Security

(10) Once the transaction is complete, place the cash in the Cashier's drawer until the close of business that day. During peak periods, transfer excessive amounts of cash to their specific compartments in the safe/strong room for security purposes.

(11) During lunch or tea breaks, lock your cash drawers for security purposes.

Reconciliation

(12) At the close of business each day, reconcile your receipting batch with the reconciliation report generated from the Receipting System.

Senior Cashier / Manager, Revenue Services / Assistant Director, Revenue Services

(13) Ensure that an independent supervisor checks the reconciliation process each day and signs off accordingly.

Cashier / Senior Cashier / Manager, Revenue Services

(14) Where the reconciliation initially indicates a cash discrepancy, check the variance with an independent supervisor. Report all discrepancies to the Assistant Director, Revenue Services and record them in the University ledger.

Cashier

Bank Deposits

(15) Once the reconciliation is finished, complete a bank deposit slip and place the cash into the registered bank deposit bag.

Cashier / Senior Cashier

(16) Advise the Financial Accounting section by email on the daily receipts processed.

(17) Transfer the bank deposit bags to the safe in the strong room for overnight storage.

(18) Lock the strong room and return the strong room key to Security Services.

(19) The previous day’s receipts are collected by an external security company on a daily basis and delivered to the University’s bank. Ensure that the security company provides a receipt acknowledging their receipt of the bank deposit bags.

Top of Page

Section 4 - Guidelines

(20) Nil.

Top of Page

Section 5 - Definitions

(21) Commonly defined terms are located in the University Glossary.