FINANCE
30.53
Revised 6-08
Controller's Office
335-2024
PDF link
CASHIER'S SECTION
The Cashier's Section of the Controller's Office collects student tuition and fees, payments of obligations of students, staff, and the public to the University, and receives for deposit all monies collected by departments for sales and services.
Location and Hours
The Cashier's Window, located on the second floor of French Administration, is open from 8:00 a.m. to 5:00 p.m.
Deposit Times
Departments may make deposits from 8:00 a.m. to 3:45 p.m. during fall and spring semesters and 7:30 a.m. to 3:15 p.m. during summer session.
Account Questions
Direct questions concerning accounts due WSU to University Receivables rather than the Cashier. See 30.56.
SAFEGUARDS
Departments are responsible for the following measures:
- Immediately receipting all monies received (e.g., cash, check, money order) at the time the monies are received.
- Immediately endorsing checks and money orders at the time the monies are received.
- Prior to deposit, providing adequate safeguards for cash and checks. (Faculty Manual)
All cash and checks must be physically secure at all times. Do not leave cash or checks unattended. Store cash and checks in a secure and locked location. Control and limit access to the storage location.
- Depositing all payments to WSU intact at least weekly with the Controller's Office in total and in the same form as received, i.e., cash or checks.
- Depositing amounts totaling $100 or more within 24 hours of receipt, or the next working day if amounts are received after the University's normal business hours.
- Protecting cash signing machines; signature plates; blank checks; and partially prepared, mutilated, and voided checks from unauthorized use.
- Periodically reconciling Cash Deposit Reports to the online Account Balances/Detail to ensure that all revenue has been properly posted to the appropriate accounts. See 30.07.
Segregation 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, and
- Accounting for receipts. (NOTE: This individual is issued receipts by the Controller's Office and is responsible for receipt use and inventory. See 30.52.)
Departments are to segregate cash receipting functions from cash disbursement functions.
Exceptions
Some small departments may not have sufficient staff to meet segregation requirements. In such a case, the departmental administrator may request an exception from the Controller's Office. The exception request should include a description of other controls used to compensate for not segregating duties, e.g., supervisory review. Send a copy of the exception request to the Office of Internal Audit.
Prepare deposits as follows:
Machine Tapes
Prepare the following separate machine tapes of receipts:
- A tape showing total sales
- A tape showing cash transactions
- A tape showing check transactions
- A tape showing bank card transactions
These totals must match the amounts deposited by category as shown on the Cash Deposit Report. See "Silver/Currency/Checks/Bankcard" below.
Cash Deposit Report
Complete a Cash Deposit Report for each deposit. See the samples in the PDF version of 30.53.3.
Complete and/or print the PDF master forms on 30.53.8 (half-page form) and 30.53.9 (full-page form) to obtain copies of the Cash Deposit Report.
Supplies of the two-part form are available at the Cashier's Window.
An automated template is available from the Procedures, Records, and Forms FileMaker Forms website at:
The following instructions are keyed to corresponding numbers on the sample.
Controller's Receipt Number (1)
This is completed by the Cashier.
WSU Receipt Numbers (2)
Indicate the numbers of WSU Receipt forms used to receipt the payments. Use the receipts in consecutive numerical order and indicate each series of receipts used. If the Receipt Log Sheet is used, enter the applicable Log Sheet Numbers.
Missing Receipt Numbers (3)
Enter missing receipt numbers. Explain missing receipt on an attached memorandum. See 30.52 for voided receipt procedures.
Account Coding (4)
Indicate the complete code for each account receiving the payment. Use a separate line for each account's summarized transactions.
NOTE: Account coding is not necessary for deposits of cash on account. Enter the amount only on the Cash on Account line at the bottom.
T.T. (5)
Indicate one of the following transaction types:
- 01--Cash deposit
- 02--Cash short
- 03--Cash on account: Indicates a payment (cash or check) on a previous charge. (This transaction type is preprinted in the Cash on Account line.)
- 05--Recovery of expenditure: Receipt of payment which is a reduction of a prior expenditure.
Sales Tax (6)
Indicate the sales tax total under Amount. Enter under Project the WSU unit's locality code. Locality codes are:
Buckley 2702 Long Beach 2502 Mt. Vernon 2907 Prosser 0303 Pullman 3812 Puyallup 2711 Richland 0304 Ritzville 0104 Seattle 1726 Spokane 3210 Tacoma 2717 Vancouver 0600 Wenatchee 0405 Yakima 3913
Cash on Account (7)
A total or partial payment of a previous charge (may be cash or check). Enter only the amount received. Attach the yellow copy of the appropriate WSU receipt.
Silver/Currency/Checks/Bankcard (8)
Enter totals for each category. Prepare two machine tapes for each bundle of checks. Prepare one tape from the written check amounts and another from the numeric amounts on checks. Compare the two tapes to verify accuracy.
Verify the composition of the deposit. Compare the amounts for each mode of payment as recorded on receipts, log sheets, and machine tapes with what is actually deposited as recorded on the Cash Deposit Report.
TOTAL (9)
The total for Silver/Currency/Checks/Bankcard should equal the total under Amount.
Overages/Shortages
Investigate and correct, if possible, all overages and shortages. Record uncorrected overages and shortages as follows:
If money exceeds invoice receipts, report the amount long under source-subsource 490-10 using transaction type 01.
If the amount recorded on invoice receipts exceeds money, report the amount short under source-subsource 490-11 using transaction type 02.
Prepared By (10)
The individual who prepares the WSU Cash Deposit Report enters his or her name and signs the form.
Authorized By (11)
The primary or secondary individual who is responsible for the department's inventory of WSU Receipts enters her or his name and signs the form. The signer is verifying that any tests or reviews requested by the department supervisor have been performed.
At a minimum, the signer is to:
- Verify that the modes of payment (e.g., silver, currency, checks, bankcard) and amounts recorded on the Cash Deposit Report agree with the modes and amounts recorded on the receipts, log sheets, or machine tapes. See above.
- Verify that the receipt forms or log sheets are used in numerical sequence. See 30.52.
The same individual may not sign both Prepared By and Authorized By signature blocks. See 30.52 for WSU Receipt procedures. Facsimile signatures are not acceptable. If the primary or secondary individual is not available to sign the Cash Deposit Report, a supervising administrator may sign the form.
Recovery of Expenditure
Record recoveries of monies which were previously paid as follows:
- Record recoveries on a separate Cash Deposit Report.
- Enter the complete coding exactly as indicated on the original expenditure voucher.
- Enter object and subobject in the Source and Subsource columns.
- Enter vendor number. (Refer to AIS Balances for the ID Number. See also 30.07.)
- Enter the original transaction's payment voucher number under Reference. (Refer to AIS Balances for the payment voucher number.)
If the original transaction hasn't been processed and numbers are not available, contact the Accounts Payable supervisor in the Controller's Office.
Wrap Coins
Wrap all coins in appropriate coin wrappers. Write the department name and date on the wrapper. Coin wrappers are available at the Cashier's Window.
Currency
Rubber band dollar bills in groups of 20. Wrap 5-, 10- and 20-dollar bills in 100-dollar bundles of each denomination.
Deposits at WSU Pullman
University departments which receive funds on behalf of the University assume responsibility for the funds. Departmental responsibility terminates when funds are received by the Cashier's Window.
Hand Delivery
All deposits must be hand-delivered.
Departments are to hand-deliver checks and cash, yellow originals of completed WSU Receipts Forms, the machine tapes, and both copies of the completed Cash Deposit Report to the Cashier's Window.
Deposits by Units at Other Campuses
Units deposit payments in a local bank at least weekly. When total receipts are $100 or more, units deposit the funds within 24 hours of receipt, or the next working day if funds are received after normal University business hours. See 30.65 for bank account procedures.
Units are responsible for mailing bank deposit slips, copies of WSU Receipts, and Cash Deposit Reports directly to the Cashier in Pullman the day of deposit. Alternative procedures must be approved in advance by the responsible dean and the Controller.
Deposits by Faculty/Student/Alumni Organizations
Direct questions concerning the status of faculty/student/alumni organization accounts to the CUB Business Office in CUB 133; telephone 335-2273.
U.S. POSTAGE STAMP SALES (EMERGENCIES ONLY)
Departments may purchase U.S. postage stamps at the Cashier's Window.
Use an IRI with "Postage Stores" designated as vendor to obtain stamps. See 70.05 for a description of the IRI.
Departments are not authorized to resell stamps.
Generally, it is more economical and efficient to route WSU mail through Mailing Services where items are metered. See 80.24 for a description of WSU postage procedures.
See the PDF forms:
30.53.8: Cash Deposit Report (half-page)
30.53.9: Cash Deposit Report (full-page)
Complete and/or print as needed