现金处理程序报表

大发体育’s cash handling procedures require each area receiving cash to be approved by the Associate Vice President for Financial 服务 division located in the Office of the Controller, 并被确认为被授权的收款地点. A cash collection site is defined as a department which handles cash on a regular basis. While there are departments or entities with collections of cash that are not recognized as official cash collection sites (e.g., 机构), they must follow the same cash handling procedures that apply to the cash collection sites. 所有接受任何形式付款的现金收款网站, (现金, 检查, 签证/万事达卡/发现, 等.) must comply with the guidelines and procedures issued by the Associate Vice President for Financial 服务 division.

所有的电脑, 平板电脑, 而且手机外围设备也不会用来存储, process or transmit credit card information without appropriate approval from the Associate Vice President for Financial 服务.  This prohibition applies to University departments and affiliated units such as centers.  This prohibition also includes student organizations affiliated with 大发体育.  禁止使用的技术或软件包括但不限于刷卡设备, 读卡器, 或NFC(近场通信)设备.  大发体育禁止使用PayPal接受在线支付.  Any online payments must be processed through Payment Card Industry approved software that is validated by the PCI compliance team at ISU.  All online payment vendors must be approved by the Associate Vice President for Financial 服务 division located in the Office of the Controller.  除了, cash apps such as Venmo, Cash App, Zelle Chime, Apple Pay, Google Pay, 等.，不得用于接受付款.

现金收集站所需的基本程序如下.

• 对资金进行每日现金盘点
• 资金包括:现金、支票、汇票、Visa/万事达卡/Discover等.
• Acceptance of Visa/万事达卡/Discover for payment requires pre-approval by the Associate Vice President for Financial 服务 division of the Office of the Controller. 不接受其他类型的信用卡.
• 信用卡收据必须与从信用卡机取出的整批金额相一致.
• Checks must be restrictively endorsed immediately upon receipt; all 检查s must be endorsed prior to being transported. 请在所有支票上注明索引和账号.)
• Provide sequential numbered receipts for each cash transaction (现金 register receipt or hand written receipt) to customer; one copy must be included with the deposit and one copy must be kept with the department/agency files for audit purposes.
• Provide for supervisor approval of identified voided transactions and include in the reconciliation.
• 规定适当的职责分离.
• Provide a secure locking location for handling of cash inclusive of locked storage capability.
• Complete daily deposits and deliver the deposit to the Account Analyst area in the Office of the Controller or deposit safely into the locked Office of the Controller Depository drop box within one business day.
  • 押金应放在安全上锁的袋子中运输.
  • 如果投递箱需要钥匙，请与大学财务主管联系.
• 不允许使用部门支票账户
• 在存款单上记录任何差异(短期或长期).
• 立即报告50美元的余额差异.00或更多，给财务运营总监.
• Reconcile the deposit to your BANNER financial account at least weekly to ensure that your deposit was accurately recorded.
• The Bursar Office Account Analysts will notify the originating department of any deposit difference so that they can adjust their records accordingly.  The department is allowed the opportunity to come to the 控制器的办公室 to confirm/reconcile the difference.
• Notify the Fiscal Operations Director of changes in personnel that are associated with your cash handling activities.
• 在任何情况下，禁止个人使用基金现金.

Please note that detailed requirements can be found in the 大发体育 Cash Collection Site Procedural Requirements document maintained in the Associate Vice President for Financial 服务 division of the Office of the Controller.

谁应该知道这些程序?

任何被委托负责接收的大学员工, 大学相关活动的现金存款和/或对账.

责任

A department or agency that desires the privilege of becoming a cash collection site must submit a written request asking for authority to be established as a new cash collection site. Each department must abide by the 大发体育 Cash Collection Site Procedural Requirements provided which addresses cash handling responsibilities. 每个现金回收点负责所有存款的对账. 对于希望通过信用卡付款的部门, written requests must be approved by the Associate Vice President for Financial 服务 division of the Office of the Controller. All processing equipment* will be obtained by the Associate Vice President for Financial 服务 division at the requesting department’s expense. 签证, 万事达卡, and Discover are the only authorized credit cards accepted by 大发体育. 部门s that obtain the processing equipment accept the responsibility of ensuring the safeguarding of all sensitive information.  

*Processing equipment includes credit 读卡器/printers and point of sale terminals. 除了, 任何用于处理支付给学校的款项的收银机系统, should be brought to the attention of the Associate Vice President for Financial 服务 division of the Office of the Controller and the Office of Information Technology prior to purchase commitment.

现金回收站的审核和批准

Review and approval of new cash collection sites are conducted by the Associate Vice President for Financial 服务 division of the Office of the Controller.

Periodic reviews of cash collection sites will be conducted by the Office of Internal Audit and the State Board of Accounts. 部门s not complying with approved procedures may lose the right to function as a cash collection site. 申请成为现金回收地点应按以下方式提交.

金融服务部助理副总裁
联系信息

财务总监办公室，客户分析区
财务运营总监，或
大学财务主管
812-237-3535