cash handling training - human resource...
TRANSCRIPT
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Template-WSU Hrz 201.ppt 1
W A S H I N G T O N S T A T E U N I V E R S I T Y
Cash Handling Training
Revised May 2012
Presented by:WSU Controller’s Office
The following two slides identify important cash handling resources discussed in this training:
• The first slide lists various cash handling forms and where to obtain them.
• The second slide lists the sections in the Business Policies and Procedures Manual (BPPM) that pertain to the topics of this presentation.
FORM LOCATIONWSU D-RecEIPT -- CONTROLLER’S
WSU D-RecEIPT AUTHORIZATION --
WSU RECEIPT REQUEST --
RECEIPT LOG SHEET -- CONTROLLER’S
CASH DEPOSIT REPORT -- CONTROLLER’S
INVOICE VOUCHER -- CENTRAL STORES
BPPM 30.52.7
BPPM 30.52.8
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W A S H I N G T O N S T A T E U N I V E R S I T Y
BPPM FINANCIALFINANCE --
ACCOUNTING FOR WSU MONIES --
PETTY CASH --
TILL CASH --
WSU RECEIPTS --
CASH HANDLING --
REFUNDS --
CASH REGISTERS --
BPPM SECTION 30
BPPM 30.02
BPPM 30.50
BPPM 30.51
BPPM 30.52
BPPM 30.53
BPPM 30.55
BPPM 30.59
OBJECTIVES OF COURSE
• Safeguarding Monies• Receipt and Deposit Money• WSU Receipt Authorization• Use of Revenue Codes• Dealing with Foreign Currency• Handling Returned Checks• Reimbursing Petty Cash• Process Refund of Revenue• Review Internal Control Policies
See BPPM SECTION 30
SAFEGUARDING MONIES
• Deposit weekly or when receive $100
• Cash never left unattended
• Cash counted out of view of customers
• Limit access to cash and vaults
• Cash locked up (no common locks)
• Endorse checks upon receipt
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Whether a deposit consists of revenue or recoveries of expenditures, the basic receipting and depositing is the same. The following steps are taken when depositing funds to the WSU cashier’s section.
BASIC DEPOSITSBASIC DEPOSITS
BASIC DEPOSITS(include)
BASIC DEPOSITS(include)
WSU D-Receipts & log sheets
Cash deposit report
Two calculator tapes on checks
Wrap coins in wrappers
Three copies of deposit slips
It is state and university policy to issue a receipt for each instance that money is received. WSU has adopted the use of the WSU D-Receipt and WSU Logsheet to account for issuing receipts, or, accounting for money received on behalf of WSU.
D-RECEIPTD-RECEIPT
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• The following slides give an example of a D-Receipt and how to complete the form.
• A D-Receipt should always be prepared for all cash sales.
• Checks can be listed on the WSU Logsheet.
D-RECEIPTD-RECEIPT
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
Indicate whether the payment received was by cash, check, or bankcard.
D-RECEIPTD-RECEIPT- Payment Type -- Payment Type -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
Payment TypePayment Type
Whomever prepares the D-Receipt initials in this space on the form.
The person preparing the D-Receipt should be the same person who accepted the payment.
D-RECEIPTD-RECEIPT- Prepared By -- Prepared By -
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
Preparer’sInitials
Preparer’sInitials
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Indicate the date that the payment was received.
The D-Receipt should be prepared at the time the money is received.
D-RECEIPTD-RECEIPT- Date Recieved -- Date Recieved -
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
Date PreparedDate Prepared
Fill in the name and address of the person making payment to WSU.
This is important information to have on file in the event a refund will need to be done at a later date
D-RECEIPTD-RECEIPT- Name and Address -- Name and Address -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
Name & AddressName & Address
Fill in a description of the product or service that was performed. Be sure to fill in the amount received for the product or service
D-RECEIPTD-RECEIPT- Description -- Description -
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
DescriptionDescriptionAmountAmount
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Indicate the budget coding where the funds are to be deposited. This is also valuable if and when a refund of revenue needs to be prepared.
D-RECEIPTD-RECEIPT- Budget Coding -- Budget Coding -
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
Budget CodingBudget Coding
Indicate the amount for each line of budget coding and sum the total at the bottom of the D-Receipt
D-RECEIPTD-RECEIPT- Amounts -- Amounts -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
Line AmountLine Amount
Total AmountTotal Amount
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
WSU RECEIPT
WASHINGTON STATE UNIVERSITY PULLMAN, WA 99164-1025
RECEIPT FOR: Customer Order No. Received By
TM
Date
02/22/95
Cash
X
Check Received On Account
CUSTOMER’S NAME Joe Smith
ADDRESS - PLEASE INCLUDE ZIP CODE 221 7th Street
Anytown, WA 12345
QUAN UNIT DESCRIPTION PRICE AMOUNT
WSU Seminar 95 50 00
CUSTOMER’S NUMBER
12345678
Make check payable to: CONTROLLER, WSU PULLMAN, WA 99164-1025
TOTAL SALE
Sales Tax
Fund App Pro Budget Src SS Project TT 148 01 01A 1111 420 99 2222 50 00
149 05 18D 7873 777 13 3812
WSU 1054-CONTRO0001-0788 TOTAL 50 00
ProperlyCompletedD-Receipt
ProperlyCompletedD-Receipt
WSU LOGSHEET
The WSU Logsheet is used to record the receipt of checks and bankcards in lieu of issuing a D-Receipt. The following slides give examples of the log sheet and how to complete one.
WSU LOGSHEETWSU LOGSHEET
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W A S H I N G T O N S T A T E U N I V E R S I T Y
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Indicate the department by name and number that received the payments or deposits.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Department -- Department -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
DepartmentDepartment
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Indicate the name or initials of the person who prepared this logsheet.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Prepared By -- Prepared By -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Prepared ByPrepared By
Indicate the date the logsheet is being prepared to record the deposit to the cashier’s office.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Date Prepared -- Date Prepared -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Prepared DatePrepared Date
This number is preassigned on the logsheet.
Departments that have been granted an exception to use their own logsheets will assign their own series of numbers.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Logsheet Number -- Logsheet Number -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Pre-assigned Log sheet NumberPre-assigned Log sheet Number
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Indicate the person or company from whom the money was received. If the same person has more than one check or bankcard, list each one separately.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Payment By -- Payment By -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Payment Received FromPayment Received From
Indicate the amount for each check or bankcard received.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Amount -- Amount -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
AmountAmount
Indicate the date the payment or deposit is received. This date may be different than the logsheet prepared date.
Normally, a logsheet is prepared for each day’s activity, depending on volume of receipts.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Date Received -- Date Received -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Date ReceivedDate Received
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Indicate the type of payment received: “C” indicates payment was received
by check.
“B” indicates the payment was received by a bankcard.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Payment Type -- Payment Type -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Payment TypePayment Type
Also indicate relevant account information.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Account Information
-- Account Information
-
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Template-WSU Hrz 201.ppt 16
W A S H I N G T O N S T A T E U N I V E R S I T Y
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Account InformationAccount Information
Consider including a brief description of the product or service provided.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Comments (optional) -- Comments (optional) -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Comments (not required)Comments (not required)
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Total each page of the logsheet.
More than one logsheet may be used per deposit to the cashiers office.
WSU LOGSHEETWSU LOGSHEETWSU LOGSHEET- Total -- Total -
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
TotalTotal
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
RECEIPT LOG SHEET
CHECKS AND BANKCARDS ONLY
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
DEPARTMENT
Accounting
DEPT. NO.
1060
PREPARED BY
S. Thompson
DATE PREPARED
2/2/95
LOG SHEET NUMBER
00001 PAYMENT RECEIVED FROM AMOUNT DATE
RECEIVED PAYMENT
TYPE* ACCOUNT NO. COMMENTS
BUDGET PROJECT SRC SS
Joe Smith 10.00 2/2/95 C 1111 2222 420 99 Seminar 95
Betty Jones 15.00 2/2/95 C 1123 2211 420 99 Photocopies
WSU 1364 CONTR 148-0602
TOTAL 25.00 * Under Payment Type, enter C for check of BC for bankcard.
Properly Completed Log SheetProperly Completed Log Sheet
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Template-WSU Hrz 201.ppt 18
W A S H I N G T O N S T A T E U N I V E R S I T Y
• Always issue a D-Receipt for cash sales. The logsheet may be substituted for check and bankcard sales.
• The total of all D-Receipts and logsheetsshould agree with the money in the till, unless there is an overage or shortage (to be discussed later).
WSU RECEIPTSWSU RECEIPTS- Conclusion -- Conclusion -
• The overall purpose of the receipt forms is to account by transaction for all money received.
• A beginning and ending transaction number is needed to account for all transactions, including voids.
WSU RECEIPTSWSU RECEIPTS- Conclusion -- Conclusion -
• All checks should have been endorsed at the time of their receipt with the department or club name. Include the phrase “ for deposit only.”
• Next, prepare the cash deposit report which is discussed on the next series of slides
WSU RECEIPTSWSU RECEIPTS- Conclusion -- Conclusion -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• After summing the D-Receipts and logsheets and reconciling to the amount of cash in the till, it is time to prepare the deposit.
• Two adding machine tapes need to be made on each bundle of checks.
• Coins should be wrapped when appropriate with the department name on each wrap.
DEPOSITINGDEPOSITING
The cash deposit report is a summary indicating where to post the revenue to the subsidiary budget accounts.
The following slides show examples and how to complete a cash deposit report.
CASH DEPOSIT REPORTCASH DEPOSIT REPORT
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Indicate the name and mail code of the department making the deposit of revenue.
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Department -- Department -
Name and Mail Code of Depositing DepartmentName and Mail Code of Depositing Department
Indicate the date the deposit is being made at the cashier’s office.
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Deposit Date -- Deposit Date -
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Template-WSU Hrz 201.ppt 21
W A S H I N G T O N S T A T E U N I V E R S I T Y
Date PreparedDate Prepared
Indicate the “To” and “From” series of D-Receipts and/or logsheets. The D-Receipts and logsheets must total the amount that is being deposited unless there is an overage or shortage (to be discussed later).
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- D-Receipt Series -- D-Receipt Series -
D-Receipt or Log sheet SeriesD-Receipt or Log sheet Series
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Template-WSU Hrz 201.ppt 22
W A S H I N G T O N S T A T E U N I V E R S I T Y
• Any missing D-Receipts in a series are listed in this space.
• A memo should be attached explaining if they are lost or destroyed
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Missing D-Receipts -- Missing D-Receipts -
Missing D-ReceiptMissing D-Receipt
Indicate the budget coding to be used for this deposit.
Multiple lines of coding are acceptable.
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Budget Coding -- Budget Coding -
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Template-WSU Hrz 201.ppt 23
W A S H I N G T O N S T A T E U N I V E R S I T Y
Budget CodingBudget Coding
The Source/Subsource is a five digit number indicating the source of the revenue.
The sources can be found in “BALANCES” from the main menu page by using “PF6” and choosing “Revenue Codes.”
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Source -- Source -
Source & Sub sourceSource & Sub source
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Template-WSU Hrz 201.ppt 24
W A S H I N G T O N S T A T E U N I V E R S I T Y
This indicates whether the transaction is positive or negative:
• Positive revenue is entered with a TT of “01”
• Negative revenue is entered with a TT of “02”
(to be discussed later)
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Transaction Type -- Transaction Type -
Transaction TypeTransaction Type
Indicate the composition of money being deposited:
• Coin
• Currency• Checks• Bankcards
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Composition -- Composition -
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Template-WSU Hrz 201.ppt 25
W A S H I N G T O N S T A T E U N I V E R S I T Y
CompositionComposition
• Two signatures are required.
• The person preparing the cash deposit report signs as preparer and a reviewer signs as the second signature
CASH DEPOSIT REPORTCASH DEPOSIT REPORT- Signatures -- Signatures -
Preparer’s SignaturePreparer’s Signature Approval SignatureApproval Signature
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Template-WSU Hrz 201.ppt 26
W A S H I N G T O N S T A T E U N I V E R S I T Y
Properly Completed Cash Deposit ReportProperly Completed Cash Deposit Report
DEPOSIT TO CASHIER’SDEPOSIT TO CASHIER’S
After the cash deposit report is prepared and signed, take the cash deposit report with the yellow copies of any D-Receipts and log sheets and the money to the cashier’s window of the Controller’s Office.
The cashiers will verify the funds, process the cash deposit report, assign a receipt number, and furnish the department a receipt.
D-Receipts are issued through the Controller’s Office cashier’s section. Each department has a primary person responsible for these receipts.
Secondary people may be assigned to pick up D-Receipts on behalf of the primary person
D-RECEIPT AUTHORIZATIOND-RECEIPT AUTHORIZATION
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Template-WSU Hrz 201.ppt 27
W A S H I N G T O N S T A T E U N I V E R S I T Y
• Receipt authorization– Authorized by Dean or V.P.
– Primary and secondary
• Primary responsibilities– Inventory of D-Receipts
– Review cash deposit reports
– Two signatures on cash deposit
• Secondary responsibilities– Pick-up D-Receipt supplies
– Sign cash deposit report
D-RECEIPT PROCECURESD-RECEIPT PROCECURES
The following slides provide instructions for correctly completing the receipt authorization form.
RECEIPT AUTHORIZATION FORMRECEIPT AUTHORIZATION FORM
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
BPPM 30.52
1/29/2016
Template-WSU Hrz 201.ppt 28
W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
Date, College, Department, Unit NumberDate, College, Department, Unit Number
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
Add or DeleteAdd or Delete
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
Primary or SecondaryPrimary or Secondary
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Template-WSU Hrz 201.ppt 29
W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
NameName
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
SignatureSignature
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
ID NumberID Number
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W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
Telephone Number if KnownTelephone Number if Known
WSU RECEIPT AUTHORIZATION WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER REVENUE/CASHIER SECTION
FRENCH ADMINISTRATION 342 PULLMAN, WA 99164-1039
See 30.52 For Instructions. EFFECTIVE DATE
12/24/2001
COLLEGE
College of Sciences
DEPARTEMENT
Engineering
UNIT
3030 Indicate whether the change is to an ADD or DELETE. If an authorized individual leaves, delete that person and add the replacement on the same form.
Add Del TYPE NAME (print of
type)
SIGNATURE (not required for
deletes)
WSU ID NUMBER
TELEPHONE
X Primary Tim Taylor 11111111 X-XXXX
X Secondary Sue Smith 22222222 X-XXXX
X Secondary Al Borland 33333333 X-XXXX
Secondary
Secondary
I hereby authorize the University employees named above to: Receive WSU Receipt forms from the Cashier Section of the Controller’s Office. Be responsible for safeguarding and maintaining and accurate inventory of the Receipt forms.
Verify deposits by reviewing and signing Cash Deposit Report forms.
DEAN OR VICE PRESIDENT APPROVAL
NAME (print or type)
Butch Cougar
TITLE OF AUTHORIZING OFFICIAL
Dean of College of Sciences SIGNATURE DATE
Route completed and signed form to the Cashier Section of the Controller’s Office, mail code 1039.
DATE RECEIVED IN CASHIER SECTION INITIALS OF CASHIER
WSU 1370-CONTR149-0509
Revised 5-09 30.52.9
Dean or V.P. ApprovalDean or V.P. Approval
• When requesting either D-Receipts or Logsheets from the Controller’s Office, a Receipt Request Form must be filled out.
• The following slides give instructions for filling out this form.
RECEIPT REQUEST FORMRECEIPT REQUEST FORM
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W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT REQUEST
Submit an original and one copy of this form to the Cashiers Section of the Controller’s Office to request a supply of receipt forms.
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1039
COLLEGE/DEPARTMENT
ENGINEERING
ORG. NO.
3030
MAIL CODE
1033
TELEPHONE
335-3333
I am requesting that the following number and type of receipt forms be issued to the above-named department.
NUMBER OF FORMS
WSU Receipts (D Receipts) Receipt Log Sheets
This request must be approved by either a primaty or alternate individual who is authorized to receive WSU Receipts. See BPPM 30.52.1.
APPROVAL NAME (TYPE OR PRINT)
Tim Taylor
WSU ID NUMBER
11111111
APPROVAL DATE
12/24/2001
APPROVAL SIGNATURE
BEGINNING RECEIPT NUMBER
D123456
ENDING RECEIPT NUMBER
D123500
ISSUE DATE
12/24/2001
CASHIER’S INITIALS
T.L.
DATE ENTERED
ENGINEERING
RECEIVED BY SIGNATURE
Sue Smith
RECEIVED BY DATE
12/24/2001
30.52.10 WSU 1371-CONTR150-0910
WSU RECEIPT REQUEST
Submit an original and one copy of this form to the Cashiers Section of the Controller’s Office to request a supply of receipt forms.
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1039
COLLEGE/DEPARTMENT
ENGINEERING
ORG. NO.
3030
MAIL CODE
1033
TELEPHONE
335-3333
I am requesting that the following number and type of receipt forms be issued to the above-named department.
NUMBER OF FORMS
5
WSU Receipts (D Receipts) Receipt Log Sheets
This request must be approved by either a primaty or alternate individual who is authorized to receive WSU Receipts. See BPPM 30.52.1.
APPROVAL NAME (TYPE OR PRINT)
Tim Taylor
WSU ID NUMBER
11111111
APPROVAL DATE
12/24/2001
APPROVAL SIGNATURE
BEGINNING RECEIPT NUMBER
D123456
ENDING RECEIPT NUMBER
D123500
ISSUE DATE
12/24/2001
CASHIER’S INITIALS
T.L.
DATE ENTERED
12/24/2001
RECEIVED BY SIGNATURE
Sue Smith
RECEIVED BY DATE
12/24/2001
30.52.10 WSU 1371-CONTR150-0910
X
Department, Org Number, Mail Code, Telephone NumberDepartment, Org Number, Mail Code, Telephone Number
WSU RECEIPT REQUEST
Submit an original and one copy of this form to the Cashiers Section of the Controller’s Office to request a supply of receipt forms.
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1039
COLLEGE/DEPARTMENT
ENGINEERING
ORG. NO.
3030
MAIL CODE
1033
TELEPHONE
335-3333
I am requesting that the following number and type of receipt forms be issued to the above-named department.
NUMBER OF FORMS
5
WSU Receipts (D Receipts) Receipt Log Sheets
This request must be approved by either a primaty or alternate individual who is authorized to receive WSU Receipts. See BPPM 30.52.1.
APPROVAL NAME (TYPE OR PRINT)
Tim Taylor
WSU ID NUMBER
11111111
APPROVAL DATE
12/24/2001
APPROVAL SIGNATURE
BEGINNING RECEIPT NUMBER
D123456
ENDING RECEIPT NUMBER
D123500
ISSUE DATE
12/24/2001
CASHIER’S INITIALS
T.L.
DATE ENTERED
12/24/2001
RECEIVED BY SIGNATURE
Sue Smith
RECEIVED BY DATE
12/24/2001
30.52.10 WSU 1371-CONTR150-0910
X
Number and Type of Invoices or Log Sheets RequestedNumber and Type of Invoices or Log Sheets Requested
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W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT REQUEST
Submit an original and one copy of this form to the Cashiers Section of the Controller’s Office to request a supply of receipt forms.
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1039
COLLEGE/DEPARTMENT
ENGINEERING
ORG. NO.
3030
MAIL CODE
1033
TELEPHONE
335-3333
I am requesting that the following number and type of receipt forms be issued to the above-named department.
NUMBER OF FORMS
5
WSU Receipts (D Receipts) Receipt Log Sheets
This request must be approved by either a primaty or alternate individual who is authorized to receive WSU Receipts. See BPPM 30.52.1.
APPROVAL NAME (TYPE OR PRINT)
Tim Taylor
WSU ID NUMBER
11111111
APPROVAL DATE
12/24/2001
APPROVAL SIGNATURE
BEGINNING RECEIPT NUMBER
D123456
ENDING RECEIPT NUMBER
D123500
ISSUE DATE
12/24/2001
CASHIER’S INITIALS
T.L.
DATE ENTERED
12/24/2001
RECEIVED BY SIGNATURE
Sue Smith
RECEIVED BY DATE
12/24/2001
30.52.10 WSU 1371-CONTR150-0910
X
Approval Name and SignatureApproval Name and Signature
WSU RECEIPT REQUEST
Submit an original and one copy of this form to the Cashiers Section of the Controller’s Office to request a supply of receipt forms.
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1039
COLLEGE/DEPARTMENT
ENGINEERING
ORG. NO.
3030
MAIL CODE
1033
TELEPHONE
335-3333
I am requesting that the following number and type of receipt forms be issued to the above-named department.
NUMBER OF FORMS
5
WSU Receipts (D Receipts) Receipt Log Sheets
This request must be approved by either a primaty or alternate individual who is authorized to receive WSU Receipts. See BPPM 30.52.1.
APPROVAL NAME (TYPE OR PRINT)
Tim Taylor
WSU ID NUMBER
11111111
APPROVAL DATE
12/24/2001
APPROVAL SIGNATURE
BEGINNING RECEIPT NUMBER
D123456
ENDING RECEIPT NUMBER
D123500
ISSUE DATE
12/24/2001
CASHIER’S INITIALS
T.L.
DATE ENTERED
12/24/2001
RECEIVED BY SIGNATURE
Sue Smith
RECEIVED BY DATE
12/24/2001
30.52.10 WSU 1371-CONTR150-0910
X
WSU ID Number and Approval DateWSU ID Number and Approval Date
X
• The cashier’s will indicate the beginning and ending receipt numbers or log sheet numbers being dispersed and the date.
• The person receiving the receipts or log sheets will sign and date the form.
RECEIPT REQUEST FORMRECEIPT REQUEST FORM- Controller’s Responsibility -- Controller’s Responsibility -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
WSU RECEIPT REQUEST
Submit an original and one copy of this form to the Cashiers Section of the Controller’s Office to request a supply of receipt forms.
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1039
COLLEGE/DEPARTMENT
ENGINEERING
ORG. NO.
3030
MAIL CODE
1033
TELEPHONE
335-3333
I am requesting that the following number and type of receipt forms be issued to the above-named department.
NUMBER OF FORMS
5
WSU Receipts (D Receipts) Receipt Log Sheets
This request must be approved by either a primaty or alternate individual who is authorized to receive WSU Receipts. See BPPM 30.52.1.
APPROVAL NAME (TYPE OR PRINT)
Tim Taylor
WSU ID NUMBER
11111111
APPROVAL DATE
12/24/2001
APPROVAL SIGNATURE
BEGINNING RECEIPT NUMBER
D123456
ENDING RECEIPT NUMBER
D123500
ISSUE DATE
12/24/2001
CASHIER’S INITIALS
T.L.
DATE ENTERED
12/24/2001
RECEIVED BY SIGNATURE
Sue Smith
RECEIVED BY DATE
12/24/2001
30.52.10 WSU 1371-CONTR150-0910
X
Issue Date and Beginning and Ending NumbersIssue Date and Beginning and Ending Numbers
WSU RECEIPT REQUEST
Submit an original and one copy of this form to the Cashiers Section of the Controller’s Office to request a supply of receipt forms.
WASHINGTON STATE UNIVERSITYOFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1039
COLLEGE/DEPARTMENT
ENGINEERING
ORG. NO.
3030
MAIL CODE
1033
TELEPHONE
335-3333
I am requesting that the following number and type of receipt forms be issued to the above-named department.
NUMBER OF FORMS
5
WSU Receipts (D Receipts) Receipt Log Sheets
This request must be approved by either a primaty or alternate individual who is authorized to receive WSU Receipts. See BPPM 30.52.1.
APPROVAL NAME (TYPE OR PRINT)
Tim Taylor
WSU ID NUMBER
11111111
APPROVAL DATE
12/24/2001
APPROVAL SIGNATURE
BEGINNING RECEIPT NUMBER
D123456
ENDING RECEIPT NUMBER
D123500
ISSUE DATE
12/24/2001
CASHIER’S INITIALS
T.L.
DATE ENTERED
12/24/2001
RECEIVED BY SIGNATURE
Sue Smith
RECEIVED BY DATE
12/24/2001
30.52.10 WSU 1371-CONTR150-0910
X Recipient Signature and Received DateRecipient Signature and Received Date
INVENTORY CONTROL SHEET
Once per year the primary person should take an inventory of the D-Receipts and Log sheets
•Indicate those used•Indicate those voided•Indicate those lost•Indicate those still on hand
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Departmental InformationDepartmental Information
Receipt and Logsheet Series IssuedReceipt and Logsheet Series Issued
Used NumbersUsed Numbers
Voided NumbersVoided Numbers
Missing NumbersMissing Numbers
Unused NumbersUnused Numbers
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W A S H I N G T O N S T A T E U N I V E R S I T Y
CASH REGISTER SALESCASH REGISTER SALES
If your department uses a cash register that sequentially numbers receipts, then you need not use the D-receipts and log sheets.
A copy of the ring-out at the end of the day is attached to the cash deposit report, to be discussed next, as the back-up for the individual sales.
BPPM 30.59
CASH REGISTER REQUIREMENTS
•Maintain complete records of cash register activity
•Close out cash register at the end of each day
•Complete a balance reconciliation for each register
Departments must:
BPPM 30.59
CASH REGISTER REQUIREMENTS
•One cash drawer or one cash register per cashier
•Ability to record cashier identification name or number on each transaction
•A cash register tape and journal tape which record all transactions
•A key which enables readings or totals throughout the business day
•A grand total of cumulative sales which cannot be reset to zero or continuous trans counter
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• A void transaction key on the register or department procedures in place to track voided transaction numbers
• The ability to show money totals by type (cash, check, bankcard, Cougar Card, etc.)
Note: A daily reconciliation sheet may be found in the PDF version of 30.59.5 as needed.
CASH REGISTER REQUIREMENTS
Many departments are set up to receive payments by bankcard.
Most of the departments are on electronic data capture and many are setting up web sites.
BANKCARD SALESBANKCARD SALES
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• If the net of the bankcard sales is a negative, the department must use a transaction type of 02.
• If the net is positive, the department uses atransaction type of 01.
• Include the date of the transactions. • A separate cash deposit report must be
prepared for each day’s settlements.
BANKCARD SALESBANKCARD SALES- Transaction Types -- Transaction Types -
BANKCARD SALESBANKCARD SALES
• Most departments use the electronic card swipe.
• When the bankcard machine is batched out at night, the money is electronically fed to the bank.
• The department need only prepare a cash deposit report for the net amount of the credit card batchout.
- Electronic Bankcards -- Electronic Bankcards -
• A copy of the ring-out needs to be attached to the cash deposit report. Do not include a copy of the individual sales.
• Only the ring-out with the totals is needed. This is run by the Controller’s Office as a “no money” transaction, since the money is already in the bank.
BANKCARD SALESBANKCARD SALES- Electronic Bankcards -- Electronic Bankcards -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
There are many revenue sources to identify the purpose of the revenue. From the “AIS: BALANCES” main page, using “PF6” allows you to choose a complete list of sources.
The following slide shows the most common sources used for most service centers on campus.
REVENUE CODESREVENUE CODES
REVENUE CODESREVENUE CODES
SOURCE 420 -- OUTSIDE COLLEGE AREA
SOURCE 428 -- WITHIN COLLEGE AREA
SOURCE 451 -- OFF CAMPUS
BALANCES - MAIN MENU PF6
The transaction type indicates in accounting how to post the revenue.
TT 01 and 02 For revenue using sources and subsources
TT 05 and 06 For recoveries of expenditures, which use objects and subobjects
TRANSACTION TYPESTRANSACTION TYPES
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W A S H I N G T O N S T A T E U N I V E R S I T Y
TRANSACTION TYPESTRANSACTION TYPES
TT – 01 -- POST POSITIVE REVENUE
TT – 02 -- POST NEGATIVE REVENUE
TT – 05 -- POST POSITIVE RECOVERY
TT – 06 -- POST NEGATIVE RECOVERY
• To post an overage, post gross receipts, the total of d-receipts and logsheets and use transaction type 01.
• Then, post the overage using a transaction type “01” for positive revenue, but use source 490-10.
If there is more cash in the till drawer than receipts issued, there is an overage.
CASH OVERAGECASH OVERAGE
In the following example, we had receipts and log sheets totaling $300
Our till at the end of the day was $310
• We code the receipts as regular revenue to source 420 and then code the overage using source 490.
• The total posted equals the total amount of money we have in the till.
CASH OVERAGECASH OVERAGE
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• Post the amount of receipts issued, which will total D-Receipts and logsheets. In this example, this is $300
• Use the normal source/subsource to post the revenue
• Use transaction type 01 for positive revenue
CASH OVERAGECASH OVERAGE- Gross Receipts -- Gross Receipts -
Post Gross Receipts to Budget CodingPost Gross Receipts to Budget Coding
Post the overage to the account the gross receipts occurred.
Many departments have an account designated for overs and shorts. This account may also be used.
CASH OVERAGECASH OVERAGE- Overage Account -- Overage Account -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Post Overage to Budget CodingPost Overage to Budget Coding
Use source 490 with subsource 10 to post an overage.
CASH OVERAGECASH OVERAGE- Overage Source -- Overage Source -
Overage SourceOverage Source Overage Sub SourceOverage Sub Source
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Post an overage with transaction type “01”, since this is positive revenue.
CASH OVERAGECASH OVERAGE- Overage Transaction Type -- Overage Transaction Type -
Positive Tran TypePositive Tran Type
The total amount of cash deposited will be more than the amount of D-Receipts and logsheets by the amount of the overage.
CASH OVERAGECASH OVERAGE- Total Amount -- Total Amount -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
TotalTotal
Completed Cash Deposit Report for OverageCompleted Cash Deposit Report for Overage
• Post gross receipts
• Post shortage as 490-11
• Use TT-02
CASH SHORTRAGECASH SHORTRAGE
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W A S H I N G T O N S T A T E U N I V E R S I T Y
In the following example, we had gross receipts of $300. Our till at the end of the day was only $290.00. We will post gross receipts of $300 to our regular revenue, source 420, and $10 as a shortage using source 490-11, with a transaction type of 02 for negative revenue. The total will now equal our till amount.
CASH SHORTRAGECASH SHORTRAGE
Post the gross receipts to the appropriate revenue accounts. The gross receipts is the total of the D-Receipts and logsheets being deposited.
CASH SHORTRAGECASH SHORTRAGE- Gross Receipts -- Gross Receipts -
Post Gross Total to Budget CodingPost Gross Total to Budget Coding
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Post the shortage amount to the appropriate budget and project. Many departments use a specific account to post overs and shorts.
CASH SHORTRAGECASH SHORTRAGE- Shortage Account -- Shortage Account -
Shortage Coding to Budget CodingShortage Coding to Budget Coding
Post the shortage to source 490 and subsource 11.
The source 490 is used for both overs and shorts, but the subsource is different to indicate if it is over or short.
CASH SHORTRAGECASH SHORTRAGE- Shortage Source -- Shortage Source -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Shortage SourceShortage Source Shortage Sub SourceShortage Sub Source
Use transaction type “02” for a shortage, since this is negative revenue.
CASH SHORTRAGECASH SHORTRAGE- Shortage Transaction Type -- Shortage Transaction Type -
Negative Tran TypeNegative Tran Type
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W A S H I N G T O N S T A T E U N I V E R S I T Y
The total amount deposited will be lower than the gross receipts, or D-Receipts and logsheets by the amount of the shortage.
CASH SHORTRAGECASH SHORTRAGE- Total Deposited -- Total Deposited -
TotalTotal
Completed Cash Deposit Report for ShortageCompleted Cash Deposit Report for Shortage
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W A S H I N G T O N S T A T E U N I V E R S I T Y
CASH OVERAGES & SHORTRAGESCASH OVERAGES & SHORTRAGES- Conclusion -- Conclusion -
For both overages and shortages:• Post the gross amount of receipts issued• Adjust as a positive or a negative for the
overage and shortage
The total posted to all accounts will equal the amount of cash in the till.
RECOVERY OF EXPENDITURE
Occasionally a department will receive a rebate check or a check that is handled as a recovery of expenditure.
• The receipting process is the same as for revenue.
• The difference is in completing the cash deposit report.
RECOVERY OF EXPENDITURERECOVERY OF EXPENDITURE
• Prepare cash deposit report
• Include vendor number
• Include reference number
• Use TT-05
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Instead of using a source/subsource as with revenue, use an object/subobject to indicate expenditure.
This will be the same as the original expenditure you are recovering against.
RECOVERY OF EXPENDITURERECOVERY OF EXPENDITURE- Object / Subobject -- Object / Subobject -
RECOVERY OF EXPENDITURERECOVERY OF EXPENDITURE
• $500 filing cabinet purchase
• Vendor offers to reimburse portion of cost
• BALANCES provides:- object and sub object- vendor number and
reference number
• TT-05
ObjectObject
Sub ObjectSub Object
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Use a transaction type of 05 for a positive recovery. As was mentioned earlier, 01 and 02 are used for revenue, 05 and 06 are used for recoveries of expenditures.
In the following slide, the 01 should be an 05.
RECOVERY OF EXPENDITURERECOVERY OF EXPENDITURE- Transaction Type -- Transaction Type -
Transaction TypeTransaction Type
This number is the same as the original expenditure we are recovering against.
It could be a payment request number, a travel number, a contract number, or some other reference number assigned at the time of original expense.
RECOVERY OF EXPENDITURERECOVERY OF EXPENDITURE- Reference/Document Number -- Reference/Document Number -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Reference NumberReference Number
Reference number or document number
This is the vendor number assigned by Accounts Payable. This number could also be a student id number.
Each vendor or student or staff member has a unique number assigned to them which can be found on BALANCES when locating the original expense.
RECOVERY OF EXPENDITURERECOVERY OF EXPENDITURE- Vendor Number -- Vendor Number -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Vendor NumberVendor Number
Vendor number
Completed Cash Deposit ReportCompleted Cash Deposit Report
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• Many departments bill through the receivables office. Those payments are made to the cashier’s office.
• Occasionally, someone will pay in the department. This money needs to be deposited to the Controller’s Office as a Cash on Account, to clear the Accounts Receivable.
CASH ON ACCOUNTCASH ON ACCOUNT
• The difference is that the money is not directly deposited into a budget and project.
• The money goes thru the receivables posting and is eventually posted to the budget and project that the receivable was charged against.
• This clears the customers account.
CASH ON ACCOUNTCASH ON ACCOUNT
ACBR502M BILLING RECEIVABLES SYSTEM 02/25/10ACBR5020 Customer Ledger Page 1 of 1 15:12:46------------------------------------------------------------------------------99999999 COUGAR,BUTCH T * Present Bal: 71.00
Posted Subcode Description Charge Credit Outstanding------ ----- ------------------------------ ---------- ---------- -----------063009 41612 VET /INV 2222222 9.00 070209 41613 VET INV 3333333 20.00 070709 41614 VET INV 4444444 44.00
CASH ON ACCOUNTCASH ON ACCOUNT
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• D-Receipt
• Cash deposit report
• No departmental coding
CASH ON ACCOUNTCASH ON ACCOUNT
• In addition to indicating the mode of payment as cash, check, or bankcard, note on the D-Receipt that this is a Cash on Account payment.
CASH ON ACCOUNTCASH ON ACCOUNT
Indicate Cash on AccountIndicate Cash on Account
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• If the person or company’s Vendor or ID Number is known, indicate that in this space.
• It hastens the posting process, as the number does not have to be researched by the Cashier’s Office.
CASH ON ACCOUNTCASH ON ACCOUNT- Vendor Number -- Vendor Number -
Customer Number if knownCustomer Number if known
Completed D-Receipt for Cash on AccountCompleted D-Receipt for Cash on Account
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W A S H I N G T O N S T A T E U N I V E R S I T Y
As mentioned earlier, there is no budget coding for this type of payment. This is posted to the customer’s receivable account.
CASH ON ACCOUNTCASH ON ACCOUNT- Budget Coding -- Budget Coding -
• The cash deposit is prepared in total with the following differences:
There is no budgetary coding
At the bottom of the cash deposit report, there is a line indicating that this is a cash on account payment. Indicate the amount paid on this line
CASH ON ACCOUNTCASH ON ACCOUNT- Cash Deposit Report -- Cash Deposit Report -
Amount PaidAmount PaidNo Budgetary CodingNo Budgetary Coding
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Foreign checks may not clear through the United States banking system without being sent for collection.
If the front of a foreign check indicates an American bank is associated with the foreign bank, the check will probably be ok to deposit.
FOREIGN ITEMSFOREIGN ITEMS
If there is no American bank on the check, it will have to be sent for collection.
There will be collection costs associated with collecting the money, usually starting at about $30 dollars.
Send these checks to the cashier’s office to be sent for collection.
FOREIGN ITEMSFOREIGN ITEMS
FOREIGN COLLECTION ITEMSFOREIGN COLLECTION ITEMS
• Cashier’s log check and send to bank
• Cashier’s notify department upon credit
• Department furnishes coding
• WSU is not responsible for collection fees
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• Occasionally, a check is returned by the bank NSF, closed account, or some other reason.
• Some departments collect their own checks.
• Other departments have set up a sub code in the Receivables Office to collect their bad checks. Departments may charge a $30 charge for NSF’s
RETURNED CHECKRETURNED CHECK
• Returned checks are initially handled in the controller’s office.
• A receipt coding form is sent to the department indicating the account charged for the returned item.
• If the department collects their checks, the check will be attached to this receipt coding form.
RETURNED CHECKRETURNED CHECK
• If Receivables collects the check, the department will receive a receipt coding form, and the check is sent to Receivables.
• Each month, the department will receive a report indicating any outstanding items, along with who paid and how much toward their returned item
RETURNED CHECKRETURNED CHECK
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• Negative receipt by Controller’s Office
• Charge on source 420-91
• Receipt copy to department
• Check to: Department, or University Receivables
RETURNED ITEMRETURNED ITEM- BPPM 30.58 -- BPPM 30.58 -
CREDITBUSINESS SERVICES/CONTROLLER RECEIPT CODING FORM RECEIPT# 1-0034
RECEIVED FROM: Bank of America DATE: 12/22/2004 ________
FOR: Retd Check- Jimmy Smith PREPARER'S INITIALS rw
OBJ/SUBVENDOR # FUND APPR PROG BUDGET SCE/SUB PROJ T.T. REF AMOUNT
148 1 03a 1111 420 91 2222 2 10
cc: Controller's Office
• Occasionally, a department will need to issue a refund of revenue received by a person or a company.
• To do this, complete an invoice voucher and forward to the revenue section of the Controller’s Office (zip 1025).
• The following slides show how to complete this form.
REFUNDS OF REVENUEREFUNDS OF REVENUE
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• Complete Invoice Voucher
• Include Customer Number if known
• Description of refund
• Authorized signature
• Send to Revenue Desk (zip 1025)
• Send second copy for companies
REFUNDS OF REVENUEREFUNDS OF REVENUE- BPPM 30.55 -- BPPM 30.55 -
• Complete the department name and address on the top left of the invoice voucher.
• Below the department name, complete the name and address of the person or company receiving the refund. This will be the address the check is mailed to.
REFUNDS OF REVENUEREFUNDS OF REVENUE- Department / Customer -- Department / Customer -
STATE OF WASHINGTON INVOICE VOUCHER WASHINGTON STATE UNIVERSITY 365
DEPARTMENT NAME
Controller’s Office
DEPARTMENT ADDRESS
French Admin 240
MAIL CODE
1025
DEPARTMENTAL CONTACT
Tim Taylor CONTACT TELEPHONE NO.
5‐2000
VENDOR OR CLAIMANT
NAME
Joe Smith
ADDRESS
222 7th Street
CITY/STATE/ZIP CODE
Anytown, WA 12345
WSU ID NUMBER (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAXPAYER ID NO. (NON‐WSU INDIVIDUAL)*
PURCHASE ORDER NO. OR TRAVEL AUTHORITY NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
VENDOR’S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or services
furnished to the state of Washington. Are you a U.S. citizen?
YES
NO
If no, indicate visa type ______
BY: (VENDOR/CLAIMANT’S SIGNATURE IN INK
X
TITLE
* It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non‐WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) pursuant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
02/22/95
To reimburse customer for registration for WSU Seminar 95. Did not attend D608243
50.00
TOTAL
DEPARTMENT: Please sign and enter the appropriate account code.
AUTHORIZED SIGNATURE
X
DATE
02/22/95 TYPED/PRINTED NAME
Tim Taylor
WSU1273‐CONTR123‐0598 ACCOUNT CODE COMP. TAX NTE INVOICE
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
148 01 01B 1111 2222 420 99 50.00
30.45.2 TOTALS
Name and Address of RefundeeName and Address of Refundee
Department Processing RefundDepartment Processing Refund
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• Give the date of the original receipt of funds.
• Include a brief description for the purpose of the refund, and indicate the refund amount.
REFUNDS OF REVENUEREFUNDS OF REVENUE- Date – Description - Amount -- Date – Description - Amount -
STATE OF WASHINGTON INVOICE VOUCHER WASHINGTON STATE UNIVERSITY 365
DEPARTMENT NAME
Controller’s Office
DEPARTMENT ADDRESS
French Admin 240
MAIL CODE
1025
DEPARTMENTAL CONTACT
Tim Taylor CONTACT TELEPHONE NO.
5‐2000
VENDOR OR CLAIMANT
NAME
Joe Smith
ADDRESS
222 7th Street
CITY/STATE/ZIP CODE
Anytown, WA 12345
WSU ID NUMBER (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAXPAYER ID NO. (NON‐WSU INDIVIDUAL)*
PURCHASE ORDER NO. OR TRAVEL AUTHORITY NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
VENDOR’S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or services
furnished to the state of Washington. Are you a U.S. citizen?
YES
NO
If no, indicate visa type ______
BY: (VENDOR/CLAIMANT’S SIGNATURE IN INK
X
TITLE
* It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non‐WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) pursuant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
02/22/95
To reimburse customer for registration for WSU Seminar 95. Did not attend D608243
50.00
TOTAL
DEPARTMENT: Please sign and enter the appropriate account code.
AUTHORIZED SIGNATURE
X
DATE
02/22/95 TYPED/PRINTED NAME
Tim Taylor
WSU1273‐CONTR123‐0598 ACCOUNT CODE COMP. TAX NTE INVOICE
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
148 01 01B 1111 2222 420 99 50.00
30.45.2 TOTALS
Original Date of ReceiptOriginal Date of Receipt
Description of RefundDescription of Refund
AmountAmount
If known, indicate in the description field: Original receipt number, D-Receipt number, or Reference number
REFUNDS OF REVENUEREFUNDS OF REVENUE- D-Receipt or Receipt -- D-Receipt or Receipt -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
STATE OF WASHINGTON INVOICE VOUCHER WASHINGTON STATE UNIVERSITY 365
DEPARTMENT NAME
Controller’s Office
DEPARTMENT ADDRESS
French Admin 240
MAIL CODE
1025
DEPARTMENTAL CONTACT
Tim Taylor CONTACT TELEPHONE NO.
5‐2000
VENDOR OR CLAIMANT
NAME
Joe Smith
ADDRESS
222 7th Street
CITY/STATE/ZIP CODE
Anytown, WA 12345
WSU ID NUMBER (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAXPAYER ID NO. (NON‐WSU INDIVIDUAL)*
PURCHASE ORDER NO. OR TRAVEL AUTHORITY NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
VENDOR’S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or services
furnished to the state of Washington. Are you a U.S. citizen?
YES
NO
If no, indicate visa type ______
BY: (VENDOR/CLAIMANT’S SIGNATURE IN INK
X
TITLE
* It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non‐WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) pursuant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
02/22/95
To reimburse customer for registration for WSU Seminar 95. Did not attend D608243
50.00
TOTAL
DEPARTMENT: Please sign and enter the appropriate account code.
AUTHORIZED SIGNATURE
X
DATE
02/22/95 TYPED/PRINTED NAME
Tim Taylor
WSU1273‐CONTR123‐0598 ACCOUNT CODE COMP. TAX NTE INVOICE
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
148 01 01B 1111 2222 420 99 50.00
30.45.2 TOTALS
Original Receipt Number if KnownOriginal Receipt Number if Known
The Invoice Voucher must be signed by a person authorized on the budget and project against which the refund is being charged.
REFUNDS OF REVENUEREFUNDS OF REVENUE- Authorized Signature -- Authorized Signature -
STATE OF WASHINGTON INVOICE VOUCHER WASHINGTON STATE UNIVERSITY 365
DEPARTMENT NAME
Controller’s Office
DEPARTMENT ADDRESS
French Admin 240
MAIL CODE
1025
DEPARTMENTAL CONTACT
Tim Taylor CONTACT TELEPHONE NO.
5‐2000
VENDOR OR CLAIMANT
NAME
Joe Smith
ADDRESS
222 7th Street
CITY/STATE/ZIP CODE
Anytown, WA 12345
WSU ID NUMBER (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAXPAYER ID NO. (NON‐WSU INDIVIDUAL)*
PURCHASE ORDER NO. OR TRAVEL AUTHORITY NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
VENDOR’S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or services
furnished to the state of Washington. Are you a U.S. citizen?
YES
NO
If no, indicate visa type ______
BY: (VENDOR/CLAIMANT’S SIGNATURE IN INK
X
TITLE
* It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non‐WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) pursuant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
02/22/95
To reimburse customer for registration for WSU Seminar 95. Did not attend D608243
50.00
TOTAL
DEPARTMENT: Please sign and enter the appropriate account code.
AUTHORIZED SIGNATURE
X
DATE
02/22/95 TYPED/PRINTED NAME
Tim Taylor
WSU1273‐CONTR123‐0598 ACCOUNT CODE COMP. TAX NTE INVOICE
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
148 01 01B 1111 2222 420 99 50.00
30.45.2 TOTALS
Authorized SignatureAuthorized Signature
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W A S H I N G T O N S T A T E U N I V E R S I T Y
Indicate the budget coding for this refund. Should be the same as where the revenue was originally receipted.
REFUNDS OF REVENUEREFUNDS OF REVENUE- Budget Coding -- Budget Coding -
STATE OF WASHINGTON INVOICE VOUCHER WASHINGTON STATE UNIVERSITY 365
DEPARTMENT NAME
Controller’s Office
DEPARTMENT ADDRESS
French Admin 240
MAIL CODE
1025
DEPARTMENTAL CONTACT
Tim Taylor CONTACT TELEPHONE NO.
5‐2000
VENDOR OR CLAIMANT
NAME
Joe Smith
ADDRESS
222 7th Street
CITY/STATE/ZIP CODE
Anytown, WA 12345
WSU ID NUMBER (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAXPAYER ID NO. (NON‐WSU INDIVIDUAL)*
PURCHASE ORDER NO. OR TRAVEL AUTHORITY NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
VENDOR’S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or services
furnished to the state of Washington. Are you a U.S. citizen?
YES
NO
If no, indicate visa type ______
BY: (VENDOR/CLAIMANT’S SIGNATURE IN INK
X
TITLE
* It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non‐WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) pursuant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
02/22/95
To reimburse customer for registration for WSU Seminar 95. Did not attend D608243
50.00
TOTAL
DEPARTMENT: Please sign and enter the appropriate account code.
AUTHORIZED SIGNATURE
X
DATE
02/22/95 TYPED/PRINTED NAME
Tim Taylor
WSU1273‐CONTR123‐0598 ACCOUNT CODE COMP. TAX NTE INVOICE
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
148 01 01B 1111 2222 420 99 50.00
30.45.2 TOTALS
Original Deposit CodingOriginal Deposit Coding
• Indicate the Customer Number or ID Number if known.
• This speeds the process for issuing the refund, as research does not have to be done to find the person’s vendor number.
REFUNDS OF REVENUEREFUNDS OF REVENUE- Customer Number -- Customer Number -
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W A S H I N G T O N S T A T E U N I V E R S I T Y
STATE OF WASHINGTON INVOICE VOUCHER WASHINGTON STATE UNIVERSITY 365
DEPARTMENT NAME
Controller’s Office
DEPARTMENT ADDRESS
French Admin 240
MAIL CODE
1025
DEPARTMENTAL CONTACT
Tim Taylor CONTACT TELEPHONE NO.
5‐2000
VENDOR OR CLAIMANT
NAME
Joe Smith
ADDRESS
222 7th Street
CITY/STATE/ZIP CODE
Anytown, WA 12345
WSU ID NUMBER (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAXPAYER ID NO. (NON‐WSU INDIVIDUAL)*
PURCHASE ORDER NO. OR TRAVEL AUTHORITY NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
VENDOR’S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or services
furnished to the state of Washington. Are you a U.S. citizen?
YES
NO
If no, indicate visa type ______
BY: (VENDOR/CLAIMANT’S SIGNATURE IN INK
X
TITLE
* It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non‐WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) pursuant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
02/22/95
To reimburse customer for registration for WSU Seminar 95. Did not attend D608243
50.00
TOTAL
DEPARTMENT: Please sign and enter the appropriate account code.
AUTHORIZED SIGNATURE
X
DATE
02/22/95 TYPED/PRINTED NAME
Tim Taylor
WSU1273‐CONTR123‐0598 ACCOUNT CODE COMP. TAX NTE INVOICE
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
148 01 01B 1111 2222 420 99 50.00
30.45.2 TOTALS
Customer Number if KnownCustomer Number if Known
STATE OF WASHINGTON INVOICE VOUCHER WASHINGTON STATE UNIVERSITY 365
DEPARTMENT NAME
Controller’s Office
DEPARTMENT ADDRESS
French Admin 240
MAIL CODE
1025
DEPARTMENTAL CONTACT
Tim Taylor CONTACT TELEPHONE NO.
5‐2000
VENDOR OR CLAIMANT
NAME
Joe Smith
ADDRESS
222 7th Street
CITY/STATE/ZIP CODE
Anytown, WA 12345
WSU ID NUMBER (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAXPAYER ID NO. (NON‐WSU INDIVIDUAL)*
PURCHASE ORDER NO. OR TRAVEL AUTHORITY NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
VENDOR’S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or services
furnished to the state of Washington. Are you a U.S. citizen?
YES
NO
If no, indicate visa type ______
BY: (VENDOR/CLAIMANT’S SIGNATURE IN INK
X
TITLE
* It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non‐WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) pursuant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
02/22/95
To reimburse customer for registration for WSU Seminar 95. Did not attend D608243
50.00
TOTAL
DEPARTMENT: Please sign and enter the appropriate account code.
AUTHORIZED SIGNATURE
X
DATE
02/22/95 TYPED/PRINTED NAME
Tim Taylor
WSU1273‐CONTR123‐0598 ACCOUNT CODE COMP. TAX NTE INVOICE
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
148 01 01B 1111 2222 420 99 50.00
30.45.2 TOTALS
Completed Invoice Voucher
Completed Invoice Voucher
A bankcard refund is processed by using a bankcard invoice voucher. Two signatures are required for this type of refund.
Refer to BPPM 30.55 for bankcard refunds.
BANKCARD REFUNDBANKCARD REFUND
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W A S H I N G T O N S T A T E U N I V E R S I T Y
CREDIT CARD REFUND VOUCHER WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1025
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
TOTALS
ACCOUNT CODE COMP. TAX NET INVOICE
REV 10-9930.55.8
APPROVED BY NAME APPROVED BY SIGNATURE DATE
DATEPREPARED BY SIGNATUREPREPARED BY NAME
DEPARTMENT: Please sign, date, and enter the appropriate account code.
CONTROLLER'S OFFICE USE ONLY
PAYLINX NUMBER
DATE OF REFUND
MERCHANT NUMBER
TOTAL
DATE DESCRIPTION AMOUNT
WASHINGTON STATE UNIVERSITY 365DEPARTMENT NAME
DEPARTMENT ADDRESS MAIL CODE
DEPARTMENTAL CONTACT CONTACT TELEPHONE NO.
CLAIMANTNAME
ADDRESS
CITY/STATE/ZIP CODE
WSU ID NO. (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAX ID NO. (NON-WSU INDIVIDUAL)*
TRANSACTION TRACKING NUMBER
It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non-WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) puruant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
*
WSU1381-CONTR151-1099
CREDIT CARD REFUND VOUCHER WASHINGTON STATE UNIVERSITY OFFICE OF THE CONTROLLER
PULLMAN, WA 99164-1025
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
TOTALS
ACCOUNT CODE COMP. TAX NET INVOICE
REV 10-9930.55.8
APPROVED BY NAME APPROVED BY SIGNATURE DATE
DATEPREPARED BY SIGNATUREPREPARED BY NAME
DEPARTMENT: Please sign, date, and enter the appropriate account code.
CONTROLLER'S OFFICE USE ONLY
PAYLINX NUMBER
DATE OF REFUND
MERCHANT NUMBER
TOTAL
DATE DESCRIPTION AMOUNT
WASHINGTON STATE UNIVERSITY 365DEPARTMENT NAME
DEPARTMENT ADDRESS MAIL CODE
DEPARTMENTAL CONTACT CONTACT TELEPHONE NO.
CLAIMANTNAME
ADDRESS
CITY/STATE/ZIP CODE
WSU ID NO. (WSU EMPLOYEE/STUDENT)
SOCIAL SECURITY NO. OR EMPLOYER TAX ID NO. (NON-WSU INDIVIDUAL)*
TRANSACTION TRACKING NUMBER
It is unlawful for any state agency to deny any right, benefit, or privilege provided by law because an individual refuses to disclose his or her social security number except in specified circumstances. WSU is requiring that non-WSU individuals requesting payment from WSU disclose social security number or employer ID number (EIN) puruant to Section 6109 of the Internal Revenue Code. When required, WSU will use disclosed social security numbers for IRS reporting purposes only.
*
WSU1381-CONTR151-1099
Requires two SignaturesRequires two Signatures
• Complete a credit card refund voucher for each credit card refund.
• The department submits the refund to the credit card company via electronic processing or using the manual slips, depending on how the department is set up with merchant services
BANKCARD REFUNDBANKCARD REFUND
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W A S H I N G T O N S T A T E U N I V E R S I T Y
• The credit card refund voucher is retained by the department for 6 years.
• If the original payment was made over the world wide web or the touchtone credit card system, the invoice voucher is sent to the revenue section of the controller’s office for processing.
BANKCARD REFUNDBANKCARD REFUND
PETTY CASH ACCOUNT
• Petty cash accounts are issued through the controller’s office and are used for small emergency purchases.
• They are not to be used as a till cash fund and checks should never be cashed through a petty cash account.
• Most petty cash accounts are $50 to $100
PETTY CASH ACCOUNT
• These accounts are issued to a fund custodian and that person is solely responsible for the money.
• If a person needs money to purchase an item, a note is left in the account indicating how much was given by the custodian and to whom.
• That person brings back a receipt after purchase.
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W A S H I N G T O N S T A T E U N I V E R S I T Y
At any point in time:
amount of the petty cash fund
+• receipts in the till for purchases• notes indicating money out to
individuals• money left in the till
=
PETTY CASH ACCOUNTPETTY CASH ACCOUNT
• Small or emergency purchases
• Reconcile at all times
• Reimburse at least monthly
invoice voucher
authorized signature
List and attach receipts
PETTY CASH ACCOUNTPETTY CASH ACCOUNT- BPPM 30.50 -- BPPM 30.50 -
• To reimburse a petty cash account, complete an invoice voucher attaching the receipts and submit to the controller’s office.
• The following slides show how to complete this form for a petty cash reimbursement.
PETTY CASH ACCOUNTPETTY CASH ACCOUNT- Reimbursements -- Reimbursements -
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• The invoice voucher is completed in the normal fashion for an invoice voucher.
• For petty cash, list the dates of purchase, the items purchased, any receipt numbers for the attached receipts, and the amounts of each receipt.
PETTY CASH ACCOUNTPETTY CASH ACCOUNT- Invoice Voucher -- Invoice Voucher -
STATE OF WASHINGTON INVOICE VOUCHER PURCHASE ORDER NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
WASHINGTON STATE UNIVERSITY 365DEPARTMENT NAME
DEPARTMENT ADDRESS
VENDOR OR CLAIMANTNAME
ADDRESS
CITY/STATE/ZIP CODE
SOCIAL SECURITY NO. OR STUDENT ID NO. OR FED TAXPAYER ID N
TOTAL
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
VENDOR'S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or
services furnished to the state of Washington.
BY: (Vendor/Claimant's Signature in Ink)
X
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
ACCOUNT CODE COMP. TAX NET INVOICE
DEPARTMENT: Please sign and enter the appropriate account code.
TOTALSWSU1273-CONTR123-0794
AUTHORIZED SIGNATURE
XTYPED/PRINTED NAMEDATE
TITLE
DEPARTMENTAL CONTAC CONTACT TELEPHONE NO
MAIL CODE
Payment Request Number (Controller's Office Use Only)
C o n t r o l l e r s O f f i c e
F r e n c h a d 2 4 0 1 0 2 5
T i m T a y l o r 5 - 2 0 0 0
P e t ty C a s h - T i m J o n e s
C o n t r o l l e r ’ s O f f i c e
P u l l m a n , W a 1 2 3 4 5
0 2 / 2 2 / 9 5 T o r e i m b u r s e P e t t y C a s h F u n dp e r a t t a c h e d r e c e i p t s
0 2 / 2 2 / 9 5 T i m T a y l o r
1 4 8 0 1 0 1 B 1 1 1 1 2 2 2 2 0 3 A A 2 9 . 0 0
0 2 / 0 1 / 9 5 ( 1 4 2 5 ) E r n s t - R u b b e r S t a m p 4 . 0 0
0 2 / 0 7 / 9 5 ( 3 2 1 0 ) A B C L o c k - K e y f o r d o o r 2 0 . 0 0
0 2 / 1 5 / 9 5 ( 7 7 3 0 ) S e a f i r s t - L o c k i n g B a g 5 . 0 0
2 9 . 0 0
DepartmentDepartment
CustodianCustodian
ReasonReason
ReceiptsReceipts
Original Dates and AmountsOriginal Dates and Amounts
• An expense will occur on the account listed for budget coding.
• A check will be produced to the fund custodian to cash and replenish the petty cash account.
PETTY CASH ACCOUNTPETTY CASH ACCOUNT- Invoice Voucher -- Invoice Voucher -
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STATE OF WASHINGTON INVOICE VOUCHER PURCHASE ORDER NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
WASHINGTON STATE UNIVERSITY 365DEPARTMENT NAME
DEPARTMENT ADDRESS
VENDOR OR CLAIMANTNAME
ADDRESS
CITY/STATE/ZIP CODE
SOCIAL SECURITY NO. OR STUDENT ID NO. OR FED TAXPAYER ID N
TOTAL
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
VENDOR'S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or
services furnished to the state of Washington.
BY: (Vendor/Claimant's Signature in Ink)
X
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
ACCOUNT CODE COMP. TAX NET INVOICE
DEPARTMENT: Please sign and enter the appropriate account code.
TOTALSWSU1273-CONTR123-0794
AUTHORIZED SIGNATURE
XTYPED/PRINTED NAMEDATE
TITLE
DEPARTMENTAL CONTAC CONTACT TELEPHONE NO
MAIL CODE
Payment Request Number (Controller's Office Use Only)
C o n t r o l l e r s O f f i c e
F r e n c h a d 2 4 0 1 0 2 5
T i m T a y l o r 5 - 2 0 0 0
P e t ty C a s h - T i m J o n e s
C o n t r o l l e r ’ s O f f i c e
P u l l m a n , W a 1 2 3 4 5
0 2 / 2 2 / 9 5 T o r e i m b u r s e P e t t y C a s h F u n dp e r a t t a c h e d r e c e i p t s
0 2 / 2 2 / 9 5 T i m T a y l o r
1 4 8 0 1 0 1 B 1 1 1 1 2 2 2 2 0 3 A A 2 9 . 0 0
0 2 / 0 1 / 9 5 ( 1 4 2 5 ) E r n s t - R u b b e r S t a m p 4 . 0 0
0 2 / 0 7 / 9 5 ( 3 2 1 0 ) A B C L o c k - K e y f o r d o o r 2 0 . 0 0
0 2 / 1 5 / 9 5 ( 7 7 3 0 ) S e a f i r s t - L o c k i n g B a g 5 . 0 0
2 9 . 0 0
Expense CodingExpense Coding
STATE OF WASHINGTON INVOICE VOUCHER PURCHASE ORDER NO.
INSTRUCTIONS TO VENDOR OR CLAIMANT: Submit this form to claim payment for materials, merchandise or services. Show complete detail for each item.
WASHINGTON STATE UNIVERSITY 365DEPARTMENT NAME
DEPARTMENT ADDRESS
VENDOR OR CLAIMANTNAME
ADDRESS
CITY/STATE/ZIP CODE
SOCIAL SECURITY NO. OR STUDENT ID NO. OR FED TAXPAYER ID N
TOTAL
DATE DESCRIPTION QUANT UNIT UNIT PRICE AMOUNT
VENDOR'S CERTIFICATION
I hereby certify under penalty of perjury that the items and totals listed herein are proper charges for materials, merchandise, or
services furnished to the state of Washington.
BY: (Vendor/Claimant's Signature in Ink)
X
FUND SUBFUND PROG BUDGET PROJECT OBJ SUB AMOUNT AMOUNT
ACCOUNT CODE COMP. TAX NET INVOICE
DEPARTMENT: Please sign and enter the appropriate account code.
TOTALSWSU1273-CONTR123-0794
AUTHORIZED SIGNATURE
XTYPED/PRINTED NAMEDATE
TITLE
DEPARTMENTAL CONTAC CONTACT TELEPHONE NO
MAIL CODE
Payment Request Number (Controller's Office Use Only)
C o n t r o l l e r s O f f i c e
F r e n c h a d 2 4 0 1 0 2 5
T i m T a y l o r 5 - 2 0 0 0
P e t ty C a s h - T i m J o n e s
C o n t r o l l e r ’ s O f f i c e
P u l l m a n , W a 1 2 3 4 5
0 2 / 2 2 / 9 5 T o r e i m b u r s e P e t t y C a s h F u n dp e r a t t a c h e d r e c e i p t s
0 2 / 2 2 / 9 5 T i m T a y l o r
1 4 8 0 1 0 1 B 1 1 1 1 2 2 2 2 0 3 A A 2 9 . 0 0
0 2 / 0 1 / 9 5 ( 1 4 2 5 ) E r n s t - R u b b e r S t a m p 4 . 0 0
0 2 / 0 7 / 9 5 ( 3 2 1 0 ) A B C L o c k - K e y f o r d o o r 2 0 . 0 0
0 2 / 1 5 / 9 5 ( 7 7 3 0 ) S e a f i r s t - L o c k i n g B a g 5 . 0 0
2 9 . 0 0
Completed Invoice Voucher for Petty Cash Reimbursement
Completed Invoice Voucher for Petty Cash Reimbursement
INTERNAL CONTROL
WSU has instituted an internal control policy consistent with that of the State of Washington.
Each year, deans and vice presidents complete a questionnaire for their areas attesting that they are complying with state and university internal control procedures.
The following areas are included in this survey.
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INTERNAL CONTROLINTERNAL CONTROL
• Cash receipts
• Petty cash
• Disbursements
• Purchases
• Supplies, inventories, fixed assets
• Payroll
SEGREGATION OF DUTIESSEGREGATION OF DUTIES
Individuals who collect monies and/or write receipts may not prepare and/or make deposits.
Different individuals are to perform the following functions:
• Collecting monies and preparing receipts
• Depositing receipts
• Accounting for receipts - this would be the primary person assigned by the Dean or VP
SEGREGATION OF DUTIESSEGREGATION OF DUTIES
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EXCEPTIONSEXCEPTIONS
Exceptions to this policy are to be made in writing to the Controller’s Office with a copy to the Internal Audit Division of WSU.
The following questions are taken from the section pertaining to revenue of the Internal Control Policy of the State of Washington.
STATE OF WASHINGTONINTERNAL CONTROL POLICY
STATE OF WASHINGTONINTERNAL CONTROL POLICY
- Revenue -- Revenue -
• Are responsibilities for cash receipt functions segregated from those for cash disbursement?
• Are responsibilities for collecting, depositing and accounting for receipts performed by different individuals?
• Are cash receipts recorded properly and timely and deposited intact daily?
• Is a balance and summary of all cash receipts prepared daily?
INTERNAL CONTROL QUESTIONSINTERNAL CONTROL QUESTIONS
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• Are all shortages and overages investigated and, to the extent possible, corrected?
• Are collections made over the counter documented by the issuance of sequentially pre-numbered receipts?
• Are two people present during opening of the mail?
• Are procedures adequate for follow-up on checks stamped “not sufficient funds?
INTERNAL CONTROL QUESTIONSINTERNAL CONTROL QUESTIONS
• Is this follow-up by someone other than the person processing and recording cash receipts?
• Are physical security safeguards maintained where cash is stored and processed?
• Are cashiers prohibited from cashing personal checks or notes of personal indebtedness?
• Are cash signing machines, signature plates and blank check stock protected from unauthorized use?
INTERNAL CONTROL QUESTIONSINTERNAL CONTROL QUESTIONS
CONCLUSION
This concludes the presentation.
Please contact either of the following offices with questions you may have:
Cashier's Office - (509) 335-2017
Revenue Desk - (509) 335-2024
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If you attended this live training session and wish to have your attendance
documented in your training history, please notify Human Resource Services
within 24 hours of today's date:
This has been a WSU Training
Videoconference