The following documents/forms may be required any time a public employee collects money.
- APS Activity Three-Part Receipt
- Office Receipt
- $25.00 and Under Receipt Log
- Receipt Inventory Log
- Receipt Tracking Log
A. APS Activity Three-Part Receipts (Form AC-15)
APS Activity Three-Part Receipts come in books of 50 receipts from the APS Instructional Warehouse. The school bookkeeper must keep these books in a safe, locked place. When issuing these receipts, sponsors must sign for the receipts (sample form on page D-15b). The receipt books must be used in numerical order to provide continuity in the Receipt Inventory Log. Unused receipts must be returned to the secretary/bookkeeper when they are no longer needed.
All three copies of a voided receipt must be maintained. DO NOT DISCARD!
Incoming checks must be stamped with a restrictive endorsement, such as “For Deposit Only”
Any teacher or employee who collects money from a student or other source must issue an Activity Three-Part Receipt, Form AC-15, (sample form on page D-15a) and/or, where applicable, prepare the $25.00 and Under Form (sample form on page D-15d). If funds are collected for field trips (under $25.00 per student), a class list may be used in place of the receipt list. The class list must be marked to indicate the date, how much each student paid and whether the payment was made in cash or check. The class list will also be used to verify the amounts collected.
However, an Activity Three-Part Receipt must be used when receipting for lost library books or textbooks.
Activity Three-Part Receipts must be completed in triplicate as follows:
- Original copy (white) is given to the payor.
- Second copy (pink) together with monies collected (money and receipts must equal), must be remitted within 24 hours of receipt to the secretary/bookkeeper who shall review for accuracy and issue an Office Receipt (EPES, other). The bookkeeper should attach all second copies pertaining to one deposit to the duplicate bank deposit slip as well as the Office Receipt copy.
- Third copy (yellow) is retained by the person (teacher/sponsor) issuing the receipt and must remain in the book.
- Should a refund be necessary, a copy of the receipt must be signed by the sponsor and given to the bookkeeper to be used as supporting documentation for the disbursement.
A PROPERLY WRITTEN RECEIPT MUST INCLUDE THE FOLLOWING:
- It must be dated (month/ day/ year).
- It must show the name of the person remitting the funds
- It must indicate a site location
- It must indicate which fund account to be credited.
- It must be signed by the person issuing the receipt
- It must contain a complete description of the source of the funds.
- It must indicate the dollar amount collected/received.
- It must have the box checked indicating payment type (cash or check).
Voided receipts must have VOID written across the face of the original receipt and all copies must be maintained in the receipt book. DO NOT DISCARD!
All receipts, including voided receipts, must be submitted to the secretary/bookkeeper/cashier in numerical order. The receipt book is signed out to the sponsor and the secretary/bookkeeper must keep a log of receipts. Any missing receipts must be accounted for.
B. Office Receipts
The secretary/bookkeeper must always issue a pre-numbered receipt (Office Receipt) for all monies received. The amount of the Office Receipt must equal the total of the attached Activity Three-Part Receipts (pink copies) and/or supporting logs such as $25.00 and Under Form, etc.
C. $25.00 and Under Form
It is not necessary to issue an Activity Three-Part Receipt if the amount collected (per student/person) is $25.00 or less.
The $25.00 and Under Form (sample form on page D-15d) may be used. However, an Activity Three-Part Receipt must be issued when a student is paying for a lost or damaged library book or textbook. Also, the Money Collection Form (sample form on page D-15e) may be used for bake sales, newspaper sales, etc. for anything that has a charge of $1.00 or less.
D. Receipt Inventory Log
At the beginning of each school year, receipt books will be assigned (by the bookkeeper) to sponsors/teachers and other authorized personnel. A Receipt Inventory Log, including previously issued and unissued receipt books, must be maintained by number(s), identifying which pre-numbered receipt book(s) were issued to whom (sample form on page D-15b) and signature of the sponsor. This control will enable bookkeepers to detect any missing or unissued receipts.
Every receipt book contains fifty (50) receipts. The receipt books must be used in numerical order to provide continuity to the log. Unused receipts must be returned to the secretary/bookkeeper when they are no longer needed.
E. Receipt Tracking Form
The secretary/bookkeeper must ascertain that all issued receipts have either been used or returned. Every receipt must be accounted for. The secretary/bookkeeper must use one Receipt Tracking Form (sample form on page D-15c) for each receipt book issued identifying the first and last receipt numbers and the appropriate sponsor. The secretary/bookkeeper must “log” the receipts turned in with the daily deposit, listing the date of the deposit and the receipt number(s).
The Receipt Inventory Log and the Receipt Tracking Form must be available for auditing purposes and must be maintained in a neat and orderly manner (sample forms on pages D-15b and D-15c).
Both forms must be used.