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									E. OFFICE OF THE TREASURER
                                                                                             E-2-0
Cash Operations Manual – Table of Contents

                                 CASH OPERATIONS MANUAL

                                     TABLE OF CONTENTS


E-2-1           INTRODUCTION TO CASH OPERATIONS

        A.      Purpose of Manual
        B.      Applicability of Manual
        C.      Cash Policy of the University
        D.      Using the Manual
        E.      Updating the Manual

E-2-2           INTERNAL CONTROLS

        A.      Definition of Internal Control
        B.      Purpose of Internal Control
        C.      Internal Controls Over Cash
        D.      Separation of Duties
        E.      Safeguarding of Assets

E-2-3           RESPONSIBILITIES FOR CASH OPERATIONS

        A.      Authority and Responsibility
        B.      Delegated Responsibility
        C.      Individual Responsibility

E-2-4           CASH RECEIPTS

        A.      Definition of Cash
        B.      General Policies – Cash Receipts
        C.      Authorized Cash Receiving Locations
        D.      General Cash Receipts
        E.      Specific Types of Cash Receipts
        F.      Corrections of Errors and Adjustments
        G.      Refunds
        H.      Returned Checks
        I.      Receipt Form
        J.      Example of Letter, Treasury Services To Department
        K.      Example of Letter, Student
        L.      Example of Letter, Employee, First Letter
        M.      Example of Letter, Employee, Second Letter
        N.      Example of Letter, External Party, First Letter
        O.      Example of Letter, External Party, Second Letter




Revision Date: Dec 01, 2005                                          Next Review Date: Dec 01, 2009
E. OFFICE OF THE TREASURER
                                                                                             E-2-0
Cash Operations Manual – Table of Contents
        P.      Returned Check Ledger
        Q.      Cash Transmittal Form
        R.      Check Transmittal Form
        S.      ACH Transmittal Form
        T.      Wire Transmittal Form

E-2-5           IMPREST CASH FUNDS

        A.      Definition
        B.      General Policies
        C.      Allowable Types of Imprest Cash
        D.      Establishing Imprest Cash Funds
        E.      Responsibility for Imprest Cash Funds
        F.      Control of Imprest Cash Funds
        G.      Replenishing Imprest Cash Funds
        H.      Changes in Custodianship
        I.      Terminating Imprest Cash Funds
        J.      Reconciliation of Imprest Cash Funds
        K.      Overage/Shortage Procedures

E-2-6           SECURITY

        A.      General Policies
        B.      General Procedures
        C.      Transporting Funds
        D.      Safekeeping Devices
        E.      Opening Safes
        F.      Cash Register Controls
        G.      Practices to Minimize or Reconstruct Losses
        H.      Cash Storage
        I.      Overnight Safekeeping

E-2-7           ESTABLISHING OUTSIDE BANKING RELATIONSHIPS

        A.      General Policies
        B.      Obtaining Approval to Open Accounts
        C.      Procedures for Units that Deal Directly with Banks

E-2-8           PERSONNEL RELATED ISSUES

        A.      Hiring Considerations
        B.      Training
        C.      Dismissal
        D.      Cash-Handling Guidelines

E-2-9           REQUIRED REPORTING



Revision Date: Dec 01, 2005                                          Next Review Date: Dec 01, 2009
E. OFFICE OF THE TREASURER
                                                                            E-2-0
Cash Operations Manual – Table of Contents

         A.     Procedures for Reporting Losses
         B.     Reconciliations

E-2-10          COLLECTION OF AMOUNTS OWED TO THE UNIVERSITY FROM
                OVERPAYMENT




Revision Date: Dec 01, 2005                         Next Review Date: Dec 01, 2009

								
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