ALL AGENCIES, DEPARTMENTS, AND DISTRICTS GOVERNED BY THE BOARD OF SUPERVISORS
EFFECTIVE: 7/77 REVISED: 04/01
_________________________________ David E. Sundstrom, Auditor-Controller
If a cash register is not being used, a handwritten cash receipt shall be issued to the payor of money whenever money is received directly from such payor by a County department, agency or district. This policy is not intended to apply to monies received through the mail.
In accordance with County Accounting Procedure (CAP) #C.4., Deposits, all monies collected or received by County departments/agencies shall be deposited, whenever practical, with the County Treasurer-Tax Collector, or other legal depository, no later than the working day following the date received, except for trust fund monies which, by law, must be deposited on the date received.
To provide for control and accountability over monies received, and properly record remittances when cash registers are not available. To define the uniform procedures for approving, stocking, issuing, and accounting for authorized handwritten cash receipt forms.
Board of Supervisors' Resolution No. 82-162, dated February 2, 1982 authorizes the Auditor-Controller to prescribe the accounting policies for all offices, departments, and institutions under the control of the Board of Supervisors.
Includes currency, coins, checks, warrants, money orders, etc.
County of Orange Cash Receipt form (F850-58.2), a three-part form. (See Exhibit I.)
Special cash receipt forms approved by the fiscal manager of a department/agency.
Ordering Cash Receipt Forms
Cash Receipt Forms
The Uniform Cash Receipt Form F850-58.2, (see Exhibit I), approved by the Auditor-Controller, shall be used to the extent practical. If a special cash receipt form is required, the approval of the Auditor-Controller Administrative Services Unit shall be obtained before such form will be ordered by the Public Facilities and Resources Department/Publishing Services Division (Publishing Services).
Ordering Cash Receipt Forms
All cash receipt forms shall be ordered through Publishing Services. Departments/agencies shall prepare a memo and a printing requisition to Publishing Services requesting the printing of the cash receipts forms.
Publishing Services Responsibilities
Publishing Services shall maintain a listing of previously issued cash receipt forms and shall issue requested forms in sequential order.
One employee from each department/agency/district shall be appointed as custodian of the cash receipt forms. It is preferable that the custodian has no other cash receipting duties. A back-up custodian can be appointed at the discretion of the department/agency/district.
Duties of the Custodian
Receive all cash receipt forms from Publishing Services.
Maintain a record of all used and unused cash receipt forms (see Exhibit II). This record shall include the following information:
Date received from Publishing Services.
Beginning serial number.
Ending serial number.
Name and signature of the employee issued the cash receipt forms.
Initials of the custodian issuing the forms.
Signature or initials of the employee returning the forms.
Initials of the custodian receiving the returned forms.
Issue cash receipt forms in sequential order only to authorized employees.
Collect all used cash receipt forms from the employee to whom they were issued before issuing any additional unused receipt forms to the employee.
Safeguard forms and inventory records.
Store both the unused and completed cash receipt forms in a secure location accessible only to the custodian.
Store the record of all cash receipt forms in a location, separate from the cash receipt forms, accessible only to the custodian.
Have an inventory of the cash receipt forms performed periodically by an employee with no custodial or cashiering duties. (See CAP #S.2., Internal Control Systems, for further discussion of segregation of duties.)
The authorized employee receiving unused cash receipt forms shall use, control, and safeguard the receipts until returned to the custodian and relieved of accountability. Forms shall be issued to employees only on an as-needed basis. Any forms that will not be used in the future are to be returned to the custodian.
Cash receipt forms shall be used for the receipt and acceptance of monies by a department/agency/district. They are not to be used for any other purpose.
Issuance and Preparation of Cash Receipt Forms
Issue individual receipts sequentially.
Complete the cash receipt form with the information indicated (see Exhibit I).
Transaction number, for internal purposes, e.g., Permit Number, License Number, or Case Number.
Dollar amount of the transaction.
Name of payor.
Date of transaction.
Address, if pertinent.
Brief description of transaction, e.g., payment for license or permit, fine, bail, deposit, etc.
Amount of cash received and/or check number.
Complete County Account Coding.
Name of department, agency, or district, if applicable.
Signature of person receiving payment and preparing the receipt.
Distribute copies of the receipt as follows:
Uniform Cash Receipt Form (booklet type) Original - To person making payment. 1st Copy - Retain attached in book. 2nd Copy - Accompanies prepared deposit order. (See CAP #C.4..)
Special Cash Receipts Forms Procedures for distribution shall be developed by the Auditor-Controller for use by the department/agency/district based upon the requirements of the department/agency/district.
Cash receipt forms voided due to errors or for any other reason shall be marked "VOID". All copies of the voided forms shall be retained, attached to the cash receipt form booklet.
Used cash receipt forms or sets of special receipt forms and inventory records may be destroyed five years after the date of the last receipt.
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