603.10 GENERAL CASHIER PROCEDURES

College department management is responsible for establishing and maintaining the proper environment of internal controls to prevent the mishandling of funds, to safeguard against loss, and to protect employees from inappropriate charges of mishandling funds, by use of written cash control procedures.

All college departments collecting coin, currency, checks, money orders, and credit card transactions must address the following cash receipt controls as a minimum in operating procedures:

  • Account for funds as they are received
  • Separate individual cash handling duties
  • Safeguard the handling and storage of cash
  • Review and approve voided transactions
  • Deposit funds promptly
  • Reconcile daily and monthly activity
  • Monitor the cash receipt process

The following procedures describe the MINIMUM operating procedures for:


603.20 MAIN CASHIER CASH HANDLING PROCEDURES
603.20.10 OPENING PROCEDURES
Action byNo.Action
Cashier 20.10.A Retrieves the change fund drawer from the vault.
20.10.B Verifies the cash in the change fund drawer
20.10.C Opens a new batch session in the ERP system
 
603.20.20 GENERAL OPERATING PROCEDURES
Action byNo.Action
Cashier 20.20.A Limits others from having access to their assigned register. Only one cashier is assigned to a register
20.20.B Closes the cash drawer after processing a transaction
20.20.C Rings up transactions using the proper fee code for the respective activity if an item is not listed in the register, then manager should be notified
20.20.D Tells the customer the subtotal to allow for corrections to be made
20.20.E Records the method of payment in the ERP system
20.20.F Enters the method of payment: Cash, check, or debit/credit card
20.20.F.1 Receives cash for the sale amount and count aloud the change returned
20.20.F.2 Accept checks only if the check is (a) in the exact amount due
20.20.F.3 Swipes debit/credit card if the card holder’s name matches their ctcLink identification
20.20.F.4 Financial Aid is processed as a batch, based on awards made by the Financial Aid Dept.
20.20.G Close the drawer upon completion of a cash sale
20.20.H Offer the customer a receipt
20.20.I Refer to other procedure for Voids, Refunds, & Change Orders if needed during a shift
20.20.J Close out the cashier session when a shift is completed and notify a supervisor/ manager that the cash drawer is ready to be counted. Otherwise, Lock a computer when leaving a register for a break.
 
603.20.30 REFUNDS are processed in the form the original payment was made.
Action byNo.Action
District Accounting 20.30.A Process refunds by check if the student signed up for a payment plan via Nelnet or paid in person.
Cashier 20.30.B For online Debit/Credit card payments, refunds are processed to the card originally charged.
 
603.20.40 VOIDS / CORRECTIONS
Action byNo.Action
Cashier 20.40.A Identifies an error though the daily batch reconciliation process.
20.40.B Prepares supporting documentation such as a printed copy of the receipt, notes the reason for the void, and attaches the supporting documentation in the original batch and the batch in which the correcting entry has been made
 
603.20.50 CLOSING A SESSION
Action byNo.Action
Cashier 20.50.A Runs an activity report to record all the sales activity
20.50.B Prepares a reconciliation worksheet (Cash Count Form) to exclude the amount used for the change fund. The excess funds are to be deposited and placed in a secured bag.
 
603.20.60 DEPOSIT PREPARATION
Action byNo.Action
Lead Cashier / Supervisor 20.60.A Verifies the amount in the deposit bag using the Cash Count Form to reconcile to the first Cash Count Form.
20.60.B Reviews and approves the batch reconciliation based on the adding machine tapes from the first and second count. Variances are noted and corrective action is pursued if necessary.
20.60.C Completes the bank deposit slip (in triplicate), retaining one copy with the Cashier’s office, one with the deposit, and one to be provided to District Accounting
20.60.D Seals the deposit in a tamper proof bag. Note the bag number in the log of deposits and pick-ups by the armored car service. Place the sealed deposit in a secured area until pick up occurs.
Armored Car Service 20.60.E Signs the log for the deposits being picked up for transportation to the bank and transports the deposits to the bank.
 
603.20.70 WORKING CHANGE FUND
Action byNo.Action
Lead Cashier / Supervisor 20.70.A Counts the amounts to be retained in the working change fund drawer for subsequent cashiering sessions.
Business Office Director 20.70.B Determines the appropriate amount to be retained in the working change fund and recommends increases/decreases to the amount.
Campus Business Office Director  
& District VC of Finance		 20.70.C Approves or recommends changes to the working change fund amount or acceptable variance.
 
603.20.80 GIFT CARDS/CASH EQUIVALENT CARDS
A department may use gift cards for administering special programs as long as there are no fees attached. The department must ensure adequate internal controls are in place to safeguard the assets. Reference SAAM 40.30.30d
Action byNo.Action
Department 20.80.A Begin Process by completing Purchase Approval AGREEMENT for Cash Equivalent Cards and will be issued a Cash Equivalent Order form to be used for Purchase Requisition processing.
Lead Cashier / Supervisor 20.80.B Individuals may collect Cash Equivalent Cards from the campus Cashier’s desk upon presentation of voucher.
20.80.C Cash Equivalent cards shall be stored in a secured, locked location within the Cashier’s office.
20.80.D Cashier’s office with keep a log of the outgoing cards for reporting and auditing purposes.
 
603.30 CASH HANDLING PROCEDURE FOR REMOTE SITE WITH CASH REGISTER
Action byNo.Action
Manager 30.10.A Counts the change fund to verify the amount
30.10.B Reviews the cash register to verify no prior sales activity has been recorded
Cash Handler 30.20.A Limits others from having access to their assigned register, making every effort to have one register per cashier.
30.20.B Stores cash in the register drawer at all times unless processing a transaction
30.20.C Rings up merchandise/services when purchased by a customer. The cashier/ handler may not ring up sales for themselves. Only use valid item numbers for sales and notify a manager if an item is not listed.
30.20.D Tells the customer the subtotal to allow for corrections to be made
30.20.E1 Enters the method of payment: Debit/Credit Card or Cash
30.20.E2 Swipe the customer’s debit/credit card only for the amount of the purchase or
30.20.E3 Count aloud the change before the customer’s cash is received and placed in the drawer
30.20.F Close the drawer upon completion of a cash sale
30.20.G Offer the customer a receipt
30.20.H Refer to the procedure for Voids, Refunds, & Change Orders if needed during a shift
30.20.I Clock out of the point of sale system and notify a supervisor / manager that the cash drawer is ready to be counted
Manager 30.50.A Verifies the Handler has clocked out of the point of sale system. A register tape confirm that this has been completed. This slip is included in the cashier’s deposit.
30.50.B Observes the handler count the total cash in the till in an office room.
30.50.C Double count to review the total amount
30.50.D Drop the cash in a secured deposit safe for reconciliation
Main Cashier’s Office 30.60.A Verifies the cash counts by using the cash count form
30.60.B Completes the final bank deposit slip and include the machine tape
30.60.C Place the cash batch in a locking bank bag and then place in the vault drop box
Transporter 30.60.D Transporting the deposits from the vault to the bank is done the following day by a third party who will sign and date the deposit log and take the previous day’s deposit to the bank
District Accounting 30.60.E Records the amount deposited by the bank in the Enterprise Resource Planning system.
Fiscal Tech. 30.65.A Runs the cashier’s sales report. Cash Handlers are not permitted to run their own sales report.
30.65.B Completes the Daily Reconciliation report to include the total cash sales, credit/debit card sales, cash deposited and net sales to calculate the over / under variance.
30.65.C Reports the Daily Reconciliation to the Manager / Reviewer / Director.
Director 30.65.D Reviews the Daily Reconciliation report and signs it to indicate review and approval when it is within an acceptable variance. Acceptable variance is defined by 603.20.70.C
30.66.A Alerts the Business Office management when an unacceptable variance is noted.
Manager 30.66.B Follows up with the Cash handler to determine the root cause of the variance
Handler 30.66.C Documents the root cause of the variance on the Daily Reconciliation Report and signs to certify the statements are correct.
Manager / Director   30.66.D Implements corrective action to address the root cause of an unacceptable cash variance, Corrective action may include retraining, a verbal warning, written warning, removal or suspension of cash handling responsibilities, and up to termination of employment.
 
603.30.30 REFUNDS AND VOIDS FOR REMOTE SITE WITH CASH REGISTER (if allowed by Campus Dept.)
603.30.30A CASH REFUNDS
Action byNo.Action
Cash Handler 30.30.A1 Prepare a refund slip with the customer’s receipt for manager’s approval
Manager 30.30.A2 Approves or denies the refund request slip
Cash Handler 30.30.A3 Gives the customer the cash refund out of the existing cash drawer and enters the transaction in the point of sale register.
Customer 30.30.A4 Signs the refund slip acknowledging receipt of the cash refund
Cash Handler 30.30.A5 Places the completed refund slip in the cash register drawer
 
603.30.30B DEBIT / CREDIT CARD REFUNDS
Action byNo.Action
Cash Handler 30.30.B1 Prepare a refund slip with the customer’s receipt for manager’s approval
Manager 30.30.B2 Approves or denies the refund request slip
Cash Handler 30.30.B3 Enters the refund transaction details into the point of sale system
30.30.B4 Places the completed refund slip in the cash register drawer
30.30.B5 Provides a receipt to the customer of the credit to their debit/credit card but does not provide cash for charge card refunds.
 
603.30.40 VOIDS
Action byNo.Action
Cash Handler 30.40.A Corrections / cancelations are made before a transaction has been completed
30.40.B Completed transactions that require corrections may be voided and records of the transaction are retained for the void / canceled register review
Manager 30.40.C Reviews void / canceled register for root cause analysis and corrective action
 
603.30.70 WORKING CHANGE FUND
Action byNo.Action
Manager / Supervisor 30.70.A Counts the change fund every business day and records the activity in a change fund log
Business Office Director 30.70.B Determines the appropriate amount to be retained in the working change fund and recommends increases/decreases to the amount.
Campus VPA &
District VC of Finance		 30.70.C Approves or recommends changes to the working change fund amount or acceptable variance.
 
603.40 CASH HANDLING PROCEDURES FOR REMOTE SITES WITHOUT A CASH REGISTER
Action byNo.Action
Manager 40.10 Verifies the amount in the working change fund
Manager 40.20.A Limits access to the change fund to as few people as necessary to ensure accountability. At least two people are recommended so one who handles cash can be different than one who reconciles the activity.
Cash Handler 40.20.B Uses pre-numbered Seattle College District receipts, which are available at the campus cashier’s office.
40.20.C Writes the following information on a receipt: customer name, Student ID, item / service description, fee code, amount received, date of transaction and cash handler’s initials
40.20.D Returns copies of the cash receipts to 1) the customer 2) the deposit 3) the department 4) the receipt book which is returned to the cashier’s office
40.20.E Accepts methods of payment consistent with their departments’ capacity to process
40.20.F Does not sell items to oneself
40.20.G Closes and secures the cash box at the conclusion of a sale
Manager 40.30 Approves refunds and records the refund in the transaction activity log (receipt book).
Manager or designate 40.50.A Counts the cash box to reconcile the receipt activity
40.50.B Routes the supporting documentation and cash deposits to the main cashier’s office for additional verification (if required by campus Business Office), recording and bank deposit
Lead Cashier / Supervisor 40.60 Follows the same deposit preparation as prescribed in 603.20.60
Manager 40.70.A Counts the amounts to be retained in the working change fund drawer for subsequent cashiering sessions.
Business Office Director 40.70.B Determines and approves the appropriate amount to be retained in the working change fund and recommends increases/decreases to the amount.
 

Companion Document : Pol
Adoption Date : 1993/10/29
Revision Date : 2023/01/16