零用现金和零钱
定义
- CHANGE FUND – set amount of money used by a department to make change for customers who are purchasing goods or services. The selling of such goods or services must have been previously approved through appropriate channels. 这个基金应该 从来没有 be used for making purchases, cashing checks, giving loans, or for travel advances. TEMPORARY CHANGE FUNDS can be requested for short term sales events.
- PETTY CASH FUND – set amount of money held by a department 和 used to make small, incidental purchases of not more than fifty dollars from a local vendor where the normal route of payment is not cost effective or appropriate. Using other forms of payment is recommended, therefore the number of active petty cash funds is restricted.
- FIDUCIARY – The department head or budget unit manager who is authorized to approve expenditures from the department’s accounts. The fiduciary is responsible for ensuring that the funds are physically secure, should report any unusual activity to the controller or the Office of Audit, 风险, 和 Compliance, conducts periodic unannounced cash counts, 和 ultimately has the financial responsibility for the fund 和 will resolve any unexplained discrepancies.
- 托管人 – The department employee who is responsible for the day-to-day operation 和 maintenance of the fund, ensures deposits or replenishments are prepared timely, 和 should report any unusual activity to the controller or the Office of Audit, 风险, 和 Compliance.
- BACK-UP 托管人 – The back-up custodian’s duties 和 responsibilities are the same as the custodian’s when he or she is unavailable.
流程
- RECEIVING CASH FOR A NEW FUND or INCREASING FUND AMOUNT –
填妥并电邮至 零用现金/零钱申请表格 to finance@俄亥俄州.edu 财务审批. After approval, the form can be brought to the Bursar’s office to receive your cash. 发送电子邮件至 cashier@俄亥俄州.edu at least two business days prior to your need to arrange for pick-up. For regional campuses, the form should be submitted along with a completed 直接付款表格 to accounts payable 和 you will receive a check in the mail.
- DECREASING FUND AMOUNT or CLOSING FUND – 填妥并电邮至 零用现金/零钱申请表格 to finance@俄亥俄州.edu. Complete a deposit form indicating the appropriate cash account for the fund 和 deposit funds as usual. The cash account can be found on the initial fund request form or by contacting finance@俄亥俄州.edu.
- 变更受托人, 托管人, 和/or BACK-UP 托管人 - When an employee responsible for a fund leaves the department or University, 一个更新 零用现金/零钱申请表格 和 和解的形式 needs to be completed 和 emailed to 金融@俄亥俄州.edu.
- RECONCILING CHANGE FUNDS – Change funds should be balanced each day of use or at least once per week on a 和解的形式 并保存记录.
- RECONCILING PETTY CASH FUNDS - Petty cash funds should be balanced at least monthly on a 和解的形式 并保存记录.
避免常见审计发现的提示
- Complete reconciliations as required.
- Change combination to safe or key location at least annually or each time a fund officer changes.
- Make timely deposits 和 maintain cash receipt records used for reconciliation to cash. 收据大于1美元,000 need to be deposited by the next business day 和 receipts less than $1,000 need to be deposited within 3 business days.
- Overages 和 shortages should be recorded to object 770720 using the appropriate departmental cost center. Chronic overages 和 shortages may indicate an internal control deficiency 和 should be analyzed for possible process improvements.
- 更新表格并通过电子邮件发送给 金融@俄亥俄州.edu when an employee responsible for a fund leaves the department or University.
- Determine if a fund should be closed or reduced based on changes to cash receipt frequency or small purchase frequency.
- Each petty cash fund 和 each change fund should be segregated from all other cash funds.
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确认财务会计有一个 Departmental Cash Collection Application on file which verifies your approval to collect cash.
盗窃处理程序
- If a shortage has occurred 和 the deficiency can't be explained, then it is imperative the Controller or the Office of Audit, 风险, 和 Compliance is contacted to see if the police needs contacted of a possible theft that may have occurred.
- 更换锁或组合以确保安全.
- Notify the newbb电子平台 Police Department if required.
- Notify 总会计 和 Financial Reporting (GAFR).
- An Incident Report needs sent to the 总会计 和 the Office of Audit, 风险, 和 Compliance in detail of what happened on the day of the theft.
如需进一步指引
问题? 联系 总会计 和 Financial Reporting at 金融@俄亥俄州.edu or 740-597-3133