部分CD.2

BUSINESS AND SUPPORT SERVICES
CASH HANDLING PROCEDURES

过程

范围

皇冠博彩 departments that regularly collect cash, money orders, and checks are responsible for ensuring that adequate control procedures have been put in place in order to safeguard such collections and that the funds are timely deposited with the College cashier office.

All departments responsible for the collection of cash, money orders, checks, or processing of credit card transactions are subject to the standards set forth in this Administrative 过程.

目的

This administrative procedure establishes the standards for the handling of cash, money orders, checks, and the processing of credit and debit card payments received by the College. In addition, the 过程 defines the roles and responsibilities related to the receipt, safeguarding, and deposit of cash, money orders, and other payments received by the College in compliance with applicable state and federal laws and industry standards for the protection of such assets.

银行存款账户

All cash, money orders, and checks collected by departments must be transferred to the College Cashier office for deposit in the College’s depository bank account, in accordance with the procedures set forth in this administrative procedure.

The authority to establish or make changes to the College’s banking and investment accounts is limited to the Vice President of Finance, or her/his designee. No other person is authorized to open or make changes to a College banking or investment account.

获得批准接受信用卡和借记卡支付

Departments must seek prior approval from the Comptroller to accept credit or debit card payments in connection with the sale of goods or services. Departments seeking such approval must submit a written request to the Comptroller.

Contributions and donations made by credit card or debit card are processed only by the Cashier Office.

员工背景调查

New employee must undergo a pre-employment background check prior to assuming any cash handling responsibilities. Departments must arrange with Human Resources to schedule a background check.

零用现金

零用现金只应用于为现金抽屉找零。 All requested reimbursements should be submitted through a travel and expense report (TA) or purchase requisition.

No department should maintain a petty cash fund without authorization from the Finance department. Semi-annual audits of Petty Cash will be performed by the Comptroller and or his/her team. 零用现金审计可以在半年度审计之间进行。

职责分离

Departments outside of the 收银员的办公室 with cash handling responsibilities must ensure that no single individual is responsible for the collection, handling, depositing, and accounting of cash, money orders, and checks received by the unit.

现金处理-收集现金，汇票和支票； completes deposits for submission to the Cashier Office. Funds collected should be taken to the Cashier’s or Business Office by the next business day for deposit.
Ledger Reviewer – Reconciles departmental records of cash receipts to the general ledger monthly.

To the extent possible, a separate employee should be assigned to backup each of the individuals identified above when he or she is unavailable. If a location has limited staff where only one employee will be running all operations, the departmental director/manager should review sales reports and trends to ensure that internal controls are being properly followed, and no discrepancies have occurred.

处理现金

Cash (i.e., currency and coins) is the most liquid form of payment and the most easily misappropriated. Cash handlers, therefore, must immediately establish a record of cash acceptance in accordance with the security standards set forth in this administrative procedure. In addition, cash must be protected against loss upon receipt and at all points thereafter. To this end, departments with cash handling responsibilities must implement security procedures in accordance with this administrative procedure.

各部门不得接受非美国学生。货币支付。

接受汇票和支票

All money orders and checks presented for payment should be made payable to the “Navarro College.” Checks issued to 皇冠博彩 with a department name is acceptable (i.e. 皇冠博彩书店). Checks should never be made payable to an individual employed by the College. Invoices and other notices used to request payment should instruct payers that checks should be made out to 皇冠博彩. Checks should not be accepted if:

支票日期为收到日期前90天或以上。
这张支票有将来的日期。
The payment amount is not legible or the numerical dollar amount does not match the amount written on the check.
支票不是由账户持有人签的名。

Checks received that are drawn on a foreign bank account may require special handling procedures. 应联系出纳办公室以确定正确的程序。

The person receiving the check must carefully examine every personal check for information that is essential for chasing the check:

临时支票将不被接受作为付款。
个性化——客户的完整姓名和地址必须出现在支票上。
日期—支票日期必须是当前的。
Bank I.D. numbers – The check must have a bank identification number, or routing transit number, that runs across the bottom, along with the customer’s account number and check number. This information is used by a bank to identify the transaction and resolve payment issues.
收款人-“付款顺序”部分必须注明皇冠博彩。
金额-书写金额和数字金额必须匹配。
Customer Signature – The check should be signed in your presence and verified with photo identification.
Always write down on the check the driver’s license or state ID number, phone number, and date of birth of the person signing the check. Never allow the check writer to tell you the ID number always look at it yourself and record it carefully.
总是获取并验证支票签发人的物理地址。

准备收据

Departments must prepare a receipt for each collection of cash, money orders, and checks in accordance with the following administrative procedures:

每名亲身付款的付款人应获提供一份收据副本。
通过邮件收到的支票付款应出示收据。

电子收银机和销售点设备

Electronic cash registers, micro terminals, and other point-of sale (POS) equipment used by department cash handlers must meet the following security and operational standards:

All cash registers and point-of-sale equipment must produce a College cash receipt for each customer.
The cash-recording equipment must be controlled by unique consecutive numbers generated automatically and recorded with each transaction, as well as imprinted on the customer receipt.
The numbering mechanism providing consecutive transaction number control must be accessible only to the manufacture’s service representative or appropriate College personnel who are independent of the cashiering function.
Each cash handler must be assigned a unique identifier that is not shared by or accessible to other individuals.

The purchase of electronic cash registers, micro terminals, and other Point-of-Sale (POS) equipment used for departmental cash-handling operations must be approved in advance by the Comptroller, 收银员的办公室, or the Vice President of Finance, or their designees.

处理信用卡和借记卡交易

All credit and debit card transactions must be processed in accordance with the Payment Card Industry Data Security Standards (PCI DSS) adopted by the College (as PCI regulations change, procedures are updated). In accordance with those standards, credit and debit card payments may be processed for both “cardholder present” and “cardholder not present” transactions, as follows:

a) Cardholder Present – Under these circumstances, the cardholder is physically on site to present his or her credit/debit card for “swiping/inserting/tapping chip card” through the POS terminal. 所有付款方式均须出示身份证。当收到授权码时，事务完成。 The cardholder may or may not have to sign the receipt.

b) Cardholder Not Present – When the cardholder is not physically on-site, the cardholder’s data (i.e., name, card number, expiration date, billing address, etc.) would typically be collected via a College approved website (emailed card numbers are never accepted). All credit card transactions must be initiated by the cardholder in order to maintain PCI compliance, and credit card authorizations are forwarded to the cash handler.

When processing a debit card transaction, the PIN number should never be gathered or entered for the customer. PIN debit transactions are only allowed in a cardholder present environment where the customer enters the PIN directly into an approved keypad.
After a transaction has been authorized by the system, only the last four digits of the account number and the authorization code may be retained. All other information must be redacted or destroyed once a transaction has been authorized.
Departments should store cardholder data containing only the last four digits of the card and demographic information for payments to verify processing.

Donor contributions for non-scholarship items can be processed through either the President's Office or the 皇冠博彩基金会. Donor contributions for scholarship purposes should be processed through the Foundation or 皇冠博彩 Financial Aid Office.

出售入场券或活动门票

Administrative procedures for the safeguarding and sale of admission or event tickets must meet the same standards and security requirements as those set forth in this 过程.

每张票既被视为产品，也被视为收据。 Tickets shall be consecutively pre-numbered. When tickets are produced by electronic means, the numbering system must not be accessible to the ticket seller. All ticket sales must be balanced to recorded revenue on a daily basis by the department selling the tickets. The department must also develop adequate controls to safeguard the tickets and ensure that the number of tickets sold corresponds to the expected revenue from such sales.

A full accounting of all tickets sold and payments received must be taken to the Cashier office to receipt and verify the cash. The cashier is given the first and last ticket to verify the amount sold. Electronic reports for events are provided by 回家town Ticketing with a summary of all activity.

已收现金对账

出纳员应该以现金开始他们一天的工作。
所有支票和汇款单的抬头都应该是皇冠博彩。
所有支票上都必须注明“仅限皇冠博彩存款”。
每个出纳都应该在轮班结束时结清自己的业务。
Daily reconciliations (this includes regular, athletic, dining, bookstore, museum, departmental, and beautique deposits) should be performed by each accounting clerk and submitted to the 收银员的办公室. 任何不符之处都必须调查。

及时存入现金

The preparation of the deposits should not be completed by the person collecting and recording receipts. The person preparing the deposit should be the Office Manager or his/her designated backup. To maximize cash flow and safeguard assets, deposits will be made on a daily basis. 所有的存款都在出纳处准备好。 For safety purposes, all transport of bank bags between 皇冠博彩 and financial institutions will be handled by the 皇冠博彩 Police department or a contracted security guard. If unavailable, then the Dean of the location must perform the transports of the locked bags.

批准:2015
更新时间：2020年、2024年
Reviewed: 2022

工具和资源

c节：商业和支助服务