Policies & Procedures


 

Section: ACT
Part: PRO
Statement No.: 2.0
Date: 07/01/08
University of North Carolina - General Administration
Administrative Policies and Procedures Manual
Title: Receipts- State Funds & Institutional Trust Funds

 

 

1.             Various departments receive funds and send them to Accounting no later than the next business

                day following the date of collection, along with documentation indicating the appropriate accounts in

                which to make the deposit.

 

2.             Accounting verifies the totals of the receipts, to the tape submitted with checks, and the Financial

                Records System (FRS) cash receipts input form from the division and section.  Should the batch be

                out of balance, Accounting will notify the depositing department about the difference and note

                such difference on the cash receipts input form.

 

3.             If the receipts are checks, the checks are endorsed and stamped with the appropriate endorsement

                stamp.  Sub-agencies should endorse checks before forwarding them to UNC-GA Accounting.

 

4.             A deposit ticket is typed (see ACT Exh 2.0 or 2.1), including the following:

 

      Date recorded by agency - the current date

      Total deposit - total amount of the deposit

 

a.             For deposits with SunTrust, a deposit ticket (see ACT Exh 2.1) is completed.

               Accounting takes the original and the copy of the deposit slip, to SunTrust Bank. After

               the bank validates the deposit tickets, the copy is attached to supporting documentation, and

               filed by deposit number.

 

5.             Accounting completes an FRS cash receipts input form, including the deposit number in the

                receipts number field, batches the form and sends it to Data Control for processing.

 

6.             FRS Cash Receipt forms are entered to FRS by the accounting technician. A batch header is entered

                with the control total, # of lines entered and the separate account numbers and amounts.

 

7.             The FRS program verifies the separate amounts entered equal the control total. If the amounts are not

                the same an error message is given. The accounting technician corrects any errors.

 

8.             Daily proofs are received for prior days FRS input. These are reviewed for any needed corrections.

                Daily proofs are kept in chronological order after review.