UCR Policies and Procedures

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Campus Policy Number: 200-12

Cashiering - Subcashiering and Special Cashiering Station Operations

Policy Owner: Student Business Services
Effective Date: 9/15/93



    The Cashier's Office serves the campus needs for cashiering. When sending customers to the Cashier's Office to remit payment is not practical, consideration is given to departmental operation of a subcashiering station. However, operation of a departmental cashiering station does pose additional risk to the department, as collections can be misplaced, misused or mysteriously disappear. Proper controls must be in place to minimize these risks. Failure to adhere to established cashiering policies and procedures can result in removal of authority to operate a departmental subcashiering function.


    The responsibility for coordinating all cashiering operations on the campus, including Associated Student operations, is assigned to the Campus Cashier Coordinator (Student Business Services Manager) and the Assistant Campus Cashier Coordinator (Cashier's Office Manager).



    1. A memo of request, approved by the appropriate Vice Chancellor or Dean, to the Campus Cashier Coordinator outlining:

      1. what items/services will generate cash collections;
      2. reason(s) for the subcashiering operation;
      3. expected amount of collections;
      4. amount of change fund desired;
      5. name of the proposed departmental change fund custodian;
      6. method of recording cash collections--use of a cash register or hand written receipts;
      7. physical security measures;
      8. segregation of duties;
      9. management control of cashiering function.


    3. Accompany memo with a "Form 5" Check Request for the requested amount of the change fund (sample attached) . Include:

      1. fund custodian and address in "make check payable to" box;
      2. current date;
      3. "subcashiering station change fund request" in "in payment of" box;
      4. name and telephone extension of preparer;
      5. signature of department chair/head

      Note: The change fund is not charged to the department account. A Regents account is charged instead. Leave the section on "account to be charged" blank. The proper account number will be filled in.


    5. Upon approval of the subcashiering function, the Campus Cashier Coordinator and Assistant will meet with a department representative to:

      1. review the cashiering requirements;
      2. provide the unit with copies of BUS-49 and local campus policies on cashiering;
      3. review specifications for cash registers prior to purchase.


    7. After the request is authorized by the Campus Cashier Coordinator:

      1. the change fund custodian must forward a signature authorization form (U242) to the Accounting Office indicating "Change Fund" delegation;
      2. the change fund custodian must be fingerprinted and a background check must be conducted through the campus Public Safety Department;
      3. the Accounting Office will forward the change fund check to the fund custodian;
      4. the change fund custodian and the department chair/head are personally accountable for the fund and must provide a secure, locked location for its physical security, in accordance with BUS-49.


    9. The Campus Cashier Coordinator will notify the Accounting Office of new cashiering operations, and whether receipt copies of cash register journal tapes should be expected for monitoring.


    11. The Campus Cashier Coordinator will notify the Internal Audit Department to add the unit to the list of cashiering stations to be periodically audited.

      1. All requests for cash registers will be routed to the Campus Cashier Coordinator for approval (in consultation with Internal Audit Department).


    Transfer of the change fund from the custodian to a successor may be accomplished by a memo, signed by the department chair/head, and sent to the Campus Cashier Coordinator. The memo must include:

    1. name of department;
    2. amount of fund;
    3. name of former fund custodian--note: a signature cancellation form (U242) must also be processed indicating relief from change fund delegation;
    4. name of new fund custodian--note: the new custodian must have a signature authorization form (U242) on file with the Accounting Office indicating a change fund delegation;
    5. a signed statement from the new custodian to the effect that the fund has been counted and verified, and that he/she accepts the responsibility of the custodianship;
    6. physical security of the fund, if different from past practice;
    7. the new custodian has been fingerprinted and a background check has been conducted through Public Safety.



    1. Business and Finance Bulletin BUS-49 standards

      1. BUS-49 provides specific policies and procedures to be followed in cashiering operations.
      2. BUS-49 will be used by auditors as the basis for determining the unit's adherence to proper cashiering policies.
      3. Questions on implementing BUS-49 can be directed to the Campus Cashier Coordinator (Student Business Services Manager), Assistant Campus Cashier Coordinator Cashier's Office Manager), or the Internal Audit Department.


    3. Audit/Monitoring of Cashiering Operations

      1. The Accounting Office will monitor consecutive numbering on receipts/cash register tapes, overs/shorts, and the proper approval and documentation for voided transactions. Accounting will also conduct annual surprise cash counts.
      2. The Assistant Campus Cashier Coordinator will conduct periodic reviews of subcashiering and special cashiering operations for compliance with BUS-49.
      3. The Internal Audit Department conducts full operational audits of selected cashiering operations as part of its annual audit plan.



    The following information is a segment of the requirements included in Business and Finance Bulletin BUS-49. This policy should be reviewed to determine the full requirements for operating a cashiering station.

    1. Collections recorded on cash register equipment:
      1. A receipt shall be produced by the cash register for the customer, and a "printing table" shall be provided for the machine validation of cash related documents.
      2. The cash register operation shall be controlled by consecutive numbers imprinted automatically opposite each transaction on the register tape, as well as on the customer receipt.
      3. The numbering mechanism which provides consecutive transaction number control shall be accessible only to the manufacturer's service representative.
      4. The ring-up amounts for window transactions shall be visible to the customer and the cashier.
      5. A separate, lockable cash accumulation key which is not accessible to others, cash register drawer, cash drawer insert, and endorsement stamp shall be provided to each cashier.
      6. Subcashiering stations with $500 or more in daily collections must clear its cash registers daily (through reading and resetting the machine totals), balance the recorded collections to actual amounts in the cash drawer, and transmit the deposit to the Cashier's Office. Subcashiering stations with smaller collections should clear the cash register at least weekly, or whenever collections exceed $500. Evidence of clearing the registers must be revealed on the cash register journal tape sent to the Accounting Office. At the close of business, cash registers shall not be left with the total amount of receipts showing in the cash register window. Either the cash register window shall be cleared to zeros, or the window shall be covered.

    3. Collections not recorded on cash register equipment shall be recorded on an official University cash receipt form and a copy given to the payer. The design of this forms shall provide for and include:

      1. identification of the campus or systemwide administration unit issuing the form;
      2. specific indication that the form is used as receipt for a payment to the University;
      3. space for the preparation date and the amount and purpose of the payment received;
      4. a statement that the form is a receipt only after validation, such validation to be by cash register imprint, cashier's signature, or validation stamp, and to identify the cashier handling the transaction;
      5. prenumbering by the printer (numeric sequence control of inventory of forms is performed by the Accounting Office).


    5. Reductions of recorded cash accountability, e.g., voids and refunds, shall be supported by all copies of the document involved, explained, and approved in writing by the supervisor.


    7. A Report of Cash Collections (see attached sample) as well as a Deposit Advice Form shall accompany each deposit to the Cashier's Office from special or subcashiering stations. A copy of this report with supporting detail, such as cash register tapes, copies of handwritten receipts, and voids shall be forwarded directly to the Accounting Office by the special or subcashiering station on the day of the deposit. (This form is available from Storehouse).