Cash Handling Procedure

Division: Business Services
SCC Procedure Number: SPR5.3.9-P-1
OPR: Director of Financial Operations
Issued: 1/18/2005
Revised: 11/28/2023
Approved SCC President/CEO: 11/28/2023
Reference KCTCS Policy: 5.3.9-P Cash Accounting and Handling

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Overview

Internal Controls are processes established to provide reasonable assurance in the achievement of objectives – effectiveness and efficiency of operation, reliability of financial integrity and reporting, and compliance with applicable laws, regulations, and procedures.  Further, Internal Controls is the process of employees functioning throughout the organization according to established policies and procedures.  Internal Controls prevent mistakes and detect mistakes as they occur.

Administrative Controls are generally aimed at improving operating efficiencies or otherwise establishing parameters for the operating activities of the organization.

Accounting controls are primarily aimed at ensuring the accuracy and reliability of financial data and safeguarding assets.

Financial Controls are established to assure that all funds due are collected, safeguarded, properly recorded by revenue source, and promptly transmitted to the designated cashier for deposit and entry into the accounting system.

All of the above controls are necessary for sound financial management and are imperative to prudent cash handling procedures.

Note: Kentucky criminal code states that failure to make the required disposition of property (including cash) is a criminal offense (K.R.S. 514.070).

Purpose of Manual

The purpose of this cash operations manual for Somerset Community College (SCC) is to supplement the KCTCS Business Procedures.  This manual is designed to provide working procedures, directions, and informative notes to help employees responsible for cash handling functions to better understand and perform their duties in accordance with Federal and State regulations and Kentucky Community and Technical College System (KCTCS) Business Procedures.

Applicability of Manual

This manual is for the benefit of employees who are involved in cash-handling operations.  Any employee of the college involved with cash handling functions is required to read, understand, and comply with this manual.  The employee handling cash must sign the acknowledgment form at the end of this manual. Copies of the acknowledgment form will be retained on file with the college's Business Office.

Use and Revisions of the Manual

This manual serves as an elaboration at the college unit level of the business procedures adopted by KCTCS.  Any questions regarding the contents of this manual or problems in using this manual are to be brought to the attention of the college’s VP of Administration.

From time to time, this manual will be revised to reflect changes in State and Federal regulations, changes in KCTCS policies and procedures, changes recommended by internal and external auditors, and changes endorsed by college management.

All additions, deletions, and revisions to this manual require the written approval of the VP of Administration.  Any manual user who identifies a need for a revision must submit the suggestion in writing to the VP of Administration.  Users will be notified as revisions are made to the manual.

To ensure compliance with cash handling procedures the College has a responsibility to conduct periodic reviews of cash handling activities to determine that all systems are functioning as intended and that all applicable policies and procedures are being followed.

For purposes of this manual, cash refers to US currency and coin, checks drawn on US banks and written in US dollar values (including travelers, cashiers, and certified checks), money orders, MasterCard, Visa, and Discover credit card sales drafts. Foreign funds are subject to processing charges for the conversion of funds to US dollars. The net proceeds, often the conversion of foreign funds, must equal the amount due to the college.

General Cash Handling Guidelines

1. Responsibility for handling cash is assigned to individual employees who participate in any cash-handling function and to their supervisors.  Any employee who handles cash is responsible for that cash.  A supervisor of any employee who handles cash is responsible for ensuring that proper and reasonable safeguards are followed.  Each employee involved in cash handling operations assumes the responsibility for true and accurate reporting of all funds handled.
2. Access to cash must be limited.  All funds must be kept secure at all times. Unauthorized persons are not permitted in areas where cash is handled, i.e. the Business Office. As necessary, signs may be posted to alert persons of a restricted area.  A polite verbal warning may also be used, if needed, in addition to signage in order to maintain adequate safeguards.  Access to areas where cash is counted or handled must be restricted to only those persons directly involved. Reconciling cash in areas visible to the general public is strictly prohibited.
3. While in the possession of the college, cash must be kept in safes, locked boxes or drawers, or in closed cash register drawers.  Access doors must be locked at all times in areas where cash is handled.  Safe doors must be kept closed during working hours and must be locked at all other times. Large sums of cash must be counted and handled out of sight of the general public.
4. Cash must never be left unattended - this applies to cash registers and workstations.  If an employee leaves their workstation for any reason, regardless of how brief, all cash must be appropriately secured in a locked place.
5. A written cash receipt is to be issued for all cash received.  The form of receipt, depending on circumstances, may be either a pre-printed, pre-numbered written receipt or a cash receipt from PeopleSoft.  Pre-numbered receipts must be accounted for sequentially and maintained for audit purposes.  Voided cash receipt forms must be retained for audit purposes. In cases of a voided receipt, the white and yellow copies shall be forwarded to the Business Office, and the pink copy shall remain in the receipt book. **When funds are passed between individuals in the same department, ex. (testing, business), as long as the funds are balanced, there will not need to be a hand receipt issued for that transaction.
6. Checks must be restrictively endorsed on an immediate basis "For Deposit Only" to the College – NO EXCEPTIONS!
7. Funds secured in a safe overnight (college Business Office), over a weekend, or over a long holiday must be kept to a reasonable amount.
8. Safe combinations are to be given to a minimum number of employees and only to those whose functions require access to cash.  Safe combinations must be changed when an employee within the department leaves.
9. Working funds must be kept to an absolute minimum at all times. All other funds must be in a locked place of safekeeping.
10. Checks are accepted only for amounts owed to the College.  (No personal checks are to be cashed.)
11. All overages and shortages must be initialed on the daily cash recap sheet by the department head.
12. A reconciliation of the daily transaction sheet to the cash recap sheet and the daily deposit ticket must be made by an employee independent of the cash handling function.  Also, all cash journal entries will be audited by an individual other than the cashier, generally the Manager of Business Operations or their designee.
13. In order to ensure proper separation of duties, employees handling cash receipts must not perform any accounts receivable (billing) functions.

Opening and Closing Procedures of Cash Storage Devices

1. Two persons must be present at all openings and closings of cash storage devices.  Where this control procedure cannot be exercised (because there is only one employee) the supervisor of the respective cash handling location must personally exercise control to maintain the proper level of security to minimize potential loss.

Counting Money and Making Change

• All money received must be counted and the amount verified before it is placed in the cash drawer.
• Currency for which change will be given must be placed in view of both the cashier and customer until the transaction is complete.
• All change given on a transaction must be counted out to the customer.
• If an interruption occurs during the counting/change-making process, the process must be started again from the beginning.
• If a customer informs the employee handling cash that he/she was shorted in a prior transaction, the employee must immediately notify the supervisor so that the drawer can be balanced.

Deposits

1. Only personnel who have signed off on the SCC cash handling procedures are permitted to make deposits to the Business Office.
2. Must be made according to policy.
3. Cash receipts must be deposited daily.
4. All “cash” gifts received must be deposited daily in the local depository.
5. Daily deposits are required regardless of transaction amount to allow for balancing with the General Ledger generated by PeopleSoft.
6. All deposits must be sent to the local bank depository on the same day or the next business day if same-day deposit is not possible.
7. All cash receipts must be deposited intact. This means no checks may be cashed or disbursements made, including reimbursement of imprest cash expenditures, from receipts.
8. All funds deposited to the Business Office by another department must be reconciled to the log and the receipt copied by the Cashier before a receipt is issued for the funds received.
9. Under no circumstance should personal funds be mixed with college funds.

Returned Checks

• Responsibility for collecting unpaid checks is assigned to the college Business Office. A financial hold is to be placed on the student’s account until the returned check is satisfied.
• A sign stating the amount of the fee for returned checks must be displayed in the department accepting checks and in a prominent location that is clearly visible to the public.
• When the maker of the returned check is a student, the unit will notify the student of the following:
  • That a check has been returned.
  • The reason the check was returned.
  • The date the check was returned.
  • That a service charge has been assessed.
  • Total amount due to the College.
  • That payment is due immediately.
  • That until paid, the student account will have a financial hold. The student will not be able to register for future terms until the delinquency is satisfied.
  • Payment must be made with cash, “cashier’s check” or a money order.  The "insufficient funds check" cannot be returned to the financial institution for processing, but the amount of the check, plus processing charges, must be paid to the college.
• When the maker of the returned check is an individual or agency external of the College, the unit will prepare a letter to the maker containing the same first six points above.  The seventh point should state that if not paid within 10 days, future collection efforts may be handled through an external source and may result in additional charges.

Safeguards

The level of cash handling safeguards required is dependent on the level of risk at that location. Central cash collection points generally have a higher level of risk than units that occasionally receive cash. To evaluate the level of risk, the following factors are to be considered:

1. The amount of money involved.
2. The physical-geographic location.
3. The hours of operation.
4. The past loss experience.
5. The number of employees involved.

In general, all cash must be kept in a fire-resistant storage container (safe, chest, cabinet, or desk) that is equipped with at least one locking device and that cannot be easily removed from the premises. The department head is charged with the overall responsibility for ensuring adequate safeguards are maintained.

Departments receiving cash on behalf of the College are responsible for maintaining security over that cash.  Proper handling, adequate records, and physical security must be emphasized to each employee having access to, or responsibility for, any college assets, i.e. cash, merchandise, supplies, and/or equipment.

Unattended cashier stations/drawers must be kept closed and the registers/cash trays locked, with the key removed, even when a cashier closes down for a relief period.

All windows, doors, and entrances where cash is located and stored must be securely locked and all alarms engaged, if applicable.

Programmatic Areas

Assessment

A sign-in sheet must be completed by students as they enter the room to take the test.  On the sign-in sheet, the student is to mark the method of payment as either cash or payment voucher.  The Assessment Center Administrator maintains the sign-in sheet and collects the money individually from the students.  Each student is to be given a pre-numbered receipt.  All receipts are to be accounted for, even those that may be voided, and retained for audit purposes.  A receipt is also given to students who are using a voucher to pay for the exam with the “charge” block marked on the receipt.

Note: The Assessment Center Administrator will bill the third-party agency for payment of the exam. Copies of the “charge” receipts may be used to monitor testing accounts receivable.  Please see KCTCS Business Procedures 7.4 for Collection of Accounts Receivable.  All payments are to be received and processed by the Business Office.  Accounts Receivable records are to be maintained at all times and the Business Office personnel will review the records on an ongoing impromptu basis.

As the funds are collected, they are to be placed in a safekeeping device with a locking mechanism.  The cash must be counted, verified, and reconciled to the sign-in sheet.  On the bottom of the sheet, the total payments by cash, checks, and vouchers are entered and reconciled to the total according to the sheet.  The employee must sign the sheet as verification of collection and reconciliation.

If a test is given on a weekday, the money is deposited in the Business Office on the same day (or no later than the following day if the test is given late in the day).  A copy of the sign-in sheet is given to the cashier in the Business Office along with the deposit.  It is the responsibility of the Business Office cashier to reconcile the sign-in sheet with the deposit before a receipt is given.  The cashier is responsible for issuing a total deposit pre-numbered receipt to the Assessment Center personnel.  Assessment Center personnel are to keep receipts on file as required by the record retention schedule as outlined in the KCTCS Business Procedures manual.  Employees making deposits should never leave the Business Office without obtaining a receipt.

If a test is given on the weekend, the cash lock box is locked in a secure location until the deposit can be made to the Business Office the following working day.

It is the responsibility of all employees involved in this process to ensure that deposits are made in a timely manner, e.g., no later than the business day following the test date.

Transcript Changes

Individuals requesting a transcript should first be referred to the National Student Clearinghouse portal.

Procedures Specific to the Laurel and Somerset North Campuses

The Cashier will have the individual complete a Request for Transcript form, which will indicate the type of transcript being requested.  The Cashier will then collect the payment for the transaction, and provide the individual with a pre-numbered hand-written receipt.  The Cashier will include the receipt number on the Request for Transcript form, and give the form and receipt to the individual.  The individual can then take the receipt and form to the Records Office to complete the transcript request.

Development (Gifts)

Any cash gift received by any college personnel shall be forwarded immediately to the Office of Institutional Advancement. All gifts or in-kind donations must go through the Office of Institutional Advancement – NO EXCEPTIONS!

When a gift is received by a campus office or by a college representative, the office or representative must forward the following (same day received) to the Office of Institutional Advancement:

1. The actual check or written statement of received property.
2. Copy of the donor’s letter stating the purpose.
3. Restrictions of the gift, if any, and In-Kind Donation Form (if applicable).

The receiving office or representative must furnish:

1. The name and the number of the account to which the gift is to be deposited.
2. The name and address of the donor.
3. The name and address of the person to receive an acknowledgment if different from the donor.

Any additional information that will assist the Office of Institutional Advancement in preparing the College’s letter of appreciation should also be furnished.

The Office of Institutional Advancement is responsible for determining if the funds received are gifts versus payments for goods or services.  Private gifts received by the Institutional Advancement Office must be acknowledged through a receipting process.  Cash/check receipts will require the issuance of pre-numbered receipts.  Yellow copies of the corresponding receipts will be attached as backup documentation to the cash journal prepared by the Institutional Advancement Office and forwarded to the cashier in the Business Office for deposit each day.  Voided receipt forms must be included with all other receipt forms brought to the Business Office and included in the day’s cash summary prepared by the Business Office.  A reconciliation of collections and receipts must be performed.  If a separation of duties isn’t possible due to limited staff, the Institutional Advancement Officer must use prudent judgment in handling of receipts.

Copies of any voided receipts must also be kept by the Institutional Advancement Office and included in that day’s receipt documents.  Checks must be endorsed immediately using a restricted endorsement stamp. The Business Office cashier will count the cash in the presence of the Institutional Advancement employee and will write a receipt to the employee for the cash.  All receipts received after 3:00 p.m. will be deposited to the next day’s business.

The Institutional Advancement Office, on a pre-numbered receipt form, must receipt any gifts received in the mail on the date they are received, and forwarded to the Business Office for inclusion in the daily deposit.

As a general rule, the processing of gifts to the college will operate as follows:

The Office of Institutional Advancement will:

1. Issue the donor a receipt for cash, check, or credit card contribution and/or in-kind donation.
2. Assemble all necessary documentation for the donor file:
   • Copy the check, cash receipt, credit card slip, and appraisal receipt for the in-kind donation.  This includes any additional information necessary to properly record the gift donation (matching gift form, gifts designated in memory of, etc.).
   • Complete a gift processing form.
3. Prepare the cash receipt form with the appropriate chart field combination.
4. Post gift transaction to Raisers Edge.
5. Submit appropriate documentation along with the processing form to the college Business Office.

Regarding the receipt of cash gifts, the College Business Office (Cashier’s Area) will:

1. Upon receipt of the gift processing form and cash receipt form, deposit the donor’s check/cash in the college’s local bank in accordance with established cash accounting procedures.
2. The college Business Office prints the AV journal the next business day verifying the deposited funds balances with the transaction recorded by the Advancement Office. A copy of the journal is forwarded to the Office of Institutional Advancement.

Imprest Funds

Each cashier will have a cash tray and must operate only from that drawer.  Cash drawers are not to be used to change large currency bills.  Change can only be made during an actual payment transaction.  It is the cashier’s responsibility to never leave his/her cash drawer unattended even during surprise cash counts.

A reconciliation of imprest funds must be summarized on the KCTCS reconciliation form.  This will be kept with the bank statement reconciliation and is to be completed by the tenth day of the following month.  The Business Office employee who verifies end-of-month imprest cash funds may perform the reconciliation. On a random basis, an individual designated by the VP of Administration will spot audit imprest change funds.

All imprest funds reconciliations are to be completed monthly utilizing KCTCS Form TM11.  The reconciliations are to be reviewed and approved by the VP of Administration no later than the 10th working day of the next month.

Tuition (Credit Classes)

All tuition payments, fees, fines, and other charges must be paid in the Business Office.  All Business Office employees must adhere to the procedures and guidelines set forth under the internal control section of this manual.

End-of-day reports must be run and balanced to the cash collected at the end of each day with the cash receipts balanced to the query reports.

Please see Schedule C for Daily Cashiering – Checklist.

Overages and shortages must be reported to the College’s VP of Administration that day. Assessed charges cannot be reduced without proper documentation, including tuition waivers.

Nurse Aid Testing

All payments for nurse aide testing shall be processed through the Business Office cashier. The cashier shall issue a handwritten receipt to the person taking the test. The cashier shall then log the person’s information and payment on the Excel file created by the Nurse Aide Testing Administrator and shared with the Business Office.

It is the Nurse Aide Testing Administrator’s responsibility to ensure that the person requesting a testing slot is eligible for testing prior to referring them to the Business Office for payment. It is the Nurse Aide Testing Administrator’s responsibility to inform each person of the mandatory documents to bring on the scheduled test date.  It is also their responsibility to notify the potential tester that the fee is non-refundable, and that lack of following instructions that prevents the person from testing will not warrant a refund of fees paid.

Note: The Nurse Aide Testing Administrator or Administrative Assistant will bill the third-party agency for payment of the exam. Copies of the “charge” receipts may be used to monitor testing accounts receivable.  Please see KCTCS Business Procedures 7.4 for Collection of Accounts Receivable.  All payments are to be received by the Business Office.  Accounts Receivable records are to be maintained at all times and the Business Office personnel will review the records on an ongoing impromptu basis.

Workforce Solutions

Registration and payment for customized short-term training, technical skills upgrades, training assistance to industry, and Lineman Training, as well as Proprietary and Community Education programs, will be completed by utilizing the CampusCE software module. Somerset Community College will follow the KCTCS Business Procedures to process registrations and payments associated with noncredit training recorded in the CampusCE database.

Payments are processed by the Business Office Cashier, or by the student registering online.  Receipts are issued through the Campus CE module. Workforce Solutions staff shall complete the daily reconciliation reports and forward those to the Business Office (Cashiers) the next business day, for reconciliation. Cashiers should include a copy of the reconciliation reports with their daily deposit packet.  Each Cashier is responsible for initialing the Comments section on the Payment Summary Report (Cash, Check, Credit Card), indicating the payments they took that day.

Reconciliation is to be performed by someone other than the person who performed the collection of the fees/registration. Where staffing doesn't permit this separation of duties, the department head or designee must monitor the collection activity. In addition, the Business Office shall conduct spot audits of cash handling activity in the Workforce Solutions department. It is recommended that a monthly audit be conducted, but no less than a quarterly audit will be required. Overages or shortages must be immediately reported to the department head, who must verify the reconciliation. If it is determined collections are over or short, this finding must be signed by the department head and included with the Cash Receipt Form when funds are brought for deposit to the College’s Business Office (cashier’s area).   The over or short must also be reported to the College’s VP of Administration.  Collected funds must be forwarded to the College’s Business Office (cashier’s area) for the previous business day by 3:00 p.m. (see exception noted below).  A completed Cash Receipt Form is to be sent to the Business Office (cashier’s office) with all funds collected. The Business Office (cashier’s area) will count the funds in the presence of the Workforce Solutions employee and will issue a written receipt to that employee.

Note:  Instructors must not collect any fees/tuition.

Library Fines

Library staff shall place a service indicator on the student’s account when the student owes a fine or a lost book charge. The service indicator shall include the amount due from the student. The student will be referred to the cashier’s window to settle the balance associated with the library hold. The cashier will post the payment on the student account and will include the payment with the daily bank deposit. Once the library fine has been paid, the cashier will notify the library staff that the fine has been paid.

Cash Handling Procedures Specific to the Cosmetology Programs

To fully support the Cosmetology program curriculum and training goals, Somerset Community College recognizes the need for cash handling operations.  This operation includes the use of credit card terminals only, along with Shop Order forms for services provided during salon/client days. The specific process is outlined below and will be effective in the Fall 2023 semester.

Risk Assessment and Accountability

Each location’s instructor shall be responsible for managing the daily operation of the cash handling processes, with the Program Coordinator having the final and ultimate responsibility for risk and accountability.

Program Site Responsibilities

The site instructor(s) shall be trained in cash handling procedures and will have daily oversight of cash operations.  Should the site instructor not be able to resolve any issues, the site instructor shall contact the Manager of Business Operations for assistance.  Where warranted, the Manager of Business Operations shall conduct a full site audit to resolve any issues.

Each customer/client shall complete a Shop Order form indicating the service(s) they would like to purchase through the Cosmetology program that the students shall complete under the direction of the site instructor(s) as part of their curriculum. The customer/client is required to sign the form acknowledging that students will be performing the service and releasing SCC of liability before any service can be provided. The site instructor(s) shall be responsible for ensuring that client payments are processed based on the Shop Order form utilizing the credit card terminals provided through the Business Office. The site instructor(s) shall process the card payment, and if successful, shall provide a copy of the credit card receipt to the customer/client. The original, signed credit card receipt shall be attached to the Shop Order form for deposit and audit purposes. All credit card receipts and completed Shop Order forms are to be placed in a safe keeping device for security purposes until they are deposited with the local cashier. No one other than the site instructor(s) shall have access to credit card information or transactions– no exception!

At the end of each salon/client day, a daily reconciliation process shall be completed.  To start this process, the site instructor(s) shall total all Shop Order forms and record the total on the Daily Balance Sheet. The site instructor(s) shall then batch the credit card terminal and record the total on the Daily Balance Sheet. All variances shall be reconciled, but if the site instructor(s) cannot balance, they must contact the Manager of Business Operations for assistance. Once the amounts balance, the site instructor shall complete the Daily Balance Sheet, and attach the completed Shop Order forms, along with the daily batch report, and take the packet to the Business Office cashier for inclusion with regular daily deposits by 3 p.m., or no later than the next business morning, with the exception of the Clinton Center Cosmetology program. For the Clinton Center, the Cosmetology site instructor shall deliver the daily deposit packet to the Center Director or the Administrative Assistant who will forward the records to the London cashier for processing.

Business Office Responsibilities

Upon receipt of the daily deposit package from the Cosmetology programs, the Business Office Cashier (or Center Director/Administrative Assistant for Clinton) shall verify that the deposit amount reconciles with the Daily Balance Sheet and that the debit/credit card transactions and Shop Order forms have been accurately recorded.  The cashier (or Center Director/Administrative Assistant for Clinton) shall write a hand-written receipt to the Cosmetology instructor for the daily deposit.  The Cosmetology instructor shall file the Business Office receipt with their records as evidence that the deposit was submitted for inclusion in the daily college deposit. The Business Office shall process the transactions through the Cashier’s Office through a cash receipts journal in the PeopleSoft Financials module.

Note: Should the Business Office Cashier identify any discrepancies between the deposit amount and the backup documentation, they must contact the Site Instructor responsible for the deposit to attempt to resolve the discrepancy.  Should the Business Office Cashier and the Site Instructor not be able to determine a resolution, the Manager of Business Operations shall be notified and a complete audit of the daily activities shall be completed.  In the event that the total is over or under the deposit total, the Site Instructor shall be responsible for documenting the reasons for the variances and acknowledge they have been made aware of the reconciling item.  Repeated occurrences of reconciling issues will be grounds for removing cash handling privileges from that specific program or individual, with possible additional consequences as determined by the VP of Administration.

Cash Handling Procedures Specific to the Theatre Department

Box Office Advance Sales

Box office hours are at the discretion of the department and are primarily based on the Theatre Assistant’s schedule. The hours and dates of tickets sales should be posted on the box office door once they have been determined. The box office is also open in the lobby of the theatre for one hour prior to curtain on performance nights. For advance sales made at the box office window, credit cards are accepted as well as cash and check. For door sales, only cash and checks are permitted.

Tickets & Seating

All ticketed performances have assigned seating. The theater assistant is in charge of preparing and printing tickets for each performance.

Ticket Prices:

• $5 Advance
• $8 Door

Preparing the Tickets & Seating Chart

1. Open “Stoner Tickets” (found in the Templates folder) and SAVE AS in the appropriate production folder.
2. Use Ctrl+F function to “Find & Replace” the information on the ticket template: Title, Date, etc.
3. Print tickets on colored cardstock, using a different color for each performance to help keep track of each night’s tickets.
4. Cut tickets with paper cutter.
5. Sort tickets by date and then by row. Use rubber bands to keep them sorted.
6. Double check all the seat numbers listed are available during the performances.
7. Open “Stoner Seating Basic” (found in the Templates folder) and SAVE AS in the appropriate production folder.
8. Block out any unavailable seats and update the dates. Note each date has a separate tab in the workbook. It helps to highlight the date in a color that matches its ticket color.
9. Save.

Selling The Tickets In Advance

When a sale is made, the following procedures will be followed:

1. Open the seating chart saved for the production.
2. Ask the patron how many tickets they need, and for which performance.
3. Consult the chart to see which seats are available. Dress house from center of house outward. Highlight the seats you choose to sell using the fill button in the toolbar. Using the drop-down menu, select “Insert Comments,” type in the Comment box(es) above the seat(s) the name of the patron purchasing the tickets. (Often, someone will call back later and want an additional seat nearby so this helps that process go smoothly.)
4. Find the corresponding printed ticket(s), and double-check with the patron that they are the correct date.
5. Remind the patron to arrive ten minutes before curtain, and that children under 6 are not permitted.
6. Accept payment.
7. Record sale on receipt book supplied by Business Office, including patron’s name and phone number. The patron gets the white copy. 
8. Cut the ticket stub(s) and note on it the type of sale made, and note the payment method. (CC=credit card, $=Cash, CK = Check) Keep the stub for closing your cash box and making your box office report at the end of the day.
9. After the transaction, check the seating chart to make sure the correct seats have been marked sold and save the updated chart.

All ticket sales are final. Once the stub has been cut, a sale has been made.

When assigning seating, try to leave empty seats open in groups of 2 or 3. To make the theater feel fuller, try to spread assigned seats out among the center section and front of the side sections first, leaving empty seats between parties to be filled by later ticket buyers.

Some patrons will request the larger seats. These are portable chairs and are denoted on the tickets by “PORT” or on the seating chart by a different color. Try to accommodate seating requests when possible.

Credit Cards

The credit card machine should be locked up when not in use.  When in use, the credit card machine must be plugged into an outlet and connected to the network. Although the machine prints a receipt for each transaction, a handwritten receipt must also be created for the Business Office. Staple the yellow copy to the credit card receipt, give the white copy to the patron along with a copy of the credit card receipt, and keep the pink copy in the receipt book.

Cash Handling

All persons who handle cash must go through cash training with the Business Office. Contact the Manager of Business Operations to schedule cash training. Cash received must be taken to the cash office daily. Every time cash changes hands, a receipt must be written to track it. You will need to check out receipt books from the Business Office. These are serialized and should be stored in a locked cabinet when not in use. Pink copies of receipts always remain in the book. When all the receipts are used, the book is returned to the cash office. When cash is being handled, the office door must be kept shut and locked. Extra precautions should also be taken with tickets as they have cash value.

The Somerset cashier office is located in the Commons building. Contacts are:

Reporting

1. Each day, complete a “box office form” and take all income generated, the matching ticket stubs and corresponding receipts indicating the amount of money from ticket sales to the Cashier’s office.
2. Cashier will confirm deposit is balanced with all funds/receipts accounted for, and will write a receipt back to the Theatre employee for the amount of funds deposited.
3. At conclusion of run and once all monies and unsold tickets have been deposited with the Cashier in the Business Office, generate a Box Office Report for theatre director.  See previous reports in binder labeled “Box Office Receipts” for formatting of report.

Box Office Door Sales

Door sales begin at one hour prior to curtain. All tickets are $8.00 each, which includes KY sales tax.

Keep track of how the house is dressing on the seating chart. The hard copy of the seating chart is for your reference only. Do not show the patron the seating chart.  Unless a patron insists, do not allow the patron to choose their seats. Inform them that you are giving them the best available seat given the available seating. If a patron wishes to sit with someone who has already bought tickets, check to see if you can accommodate. If not, sell them seats closest to the other party. Avoid showing the patron the seating chart.

Selling The Tickets At The Door

When a sale is made, this is the procedure to follow:

1. Ask the patron how many tickets they need.
2. In pencil, cross out the seats you sell the patron on the seating chart.
3. Find the corresponding printed ticket(s). 
4. Accept payment.
5. Record sale on receipt, including patron’s name and phone number. The patron gets the white copy. Yellow copies are sent to the Business Office with deposit. Pink copies stay in the receipt book.
6. Cut the ticket stub(s) and check the appropriate box on the stub, and note payment method. (CC=credit card, $=Cash, CK = Check) Keep the stub for closing your cash box and making your box office report at the end of the day.

All ticket sales are final. Once the stub has been cut, a sale has been made.

Dressing the House

Unsold tickets and tickets turned back in should be sold from the center of the house outward. Fill out the center section of the house first and then from the aisles toward the wall. Arrange unsold tickets in groups of singles, two, three and four. Pre-arrange these groups to sell at the point of purchase.

Some patrons will request the larger seats. These are portable chairs and are denoted on the tickets by “PORT” or on the seating chart by a different color. Try to accommodate seating requests when possible.

Credit Cards

Although the machine prints a receipt for each transaction, a handwritten receipt must also be created for the Business Office. Staple the credit card receipt to the yellow copy, give the white copy to the patron, and keep the pink copy in the receipt book.

Cash Handling

Every time cash changes hands, a receipt must be written to track it. You will need to check out receipt books from the Business Office. These are pre-numbered and should be stored in a locked cabinet when not in use. Pink copies of receipts always remain in the book. When all the receipts are used, the book is returned to the cash office. When cash is being handled, the office door must be kept shut and locked. Extra precautions should also be taken with tickets as they have cash value.

Student Rush Line

When the box office opens, a “student rush line” list will be kept and students will be listed on a first-come/first-served basis. Each student will list their name and the name of their teacher.

At fifteen minutes prior to curtain (or at any earlier time designated by the theatre director) unclaimed tickets will be released, for no charge, to students on the “student rush line” list. Check them off the list as tickets are released. Mark the stub accordingly. Release tickets from the unsold group before you release presold tickets.

Miscellaneous Funds

Pre-numbered receipt forms must be used to receipt miscellaneous funds.  Sufficient documentation must be attached to the daily cash recap sheet describing the purpose of the funds.

Exceptions

Any exception requires prior written approval by the VP of Administration. Emergency situations should be brought to the attention of the VP of Administration as soon as possible.

Schedule A

Schedule B: Daily Cashiering Checklist

1. Opening (AM/PM) Campus Cashier (may also be Head Cashier) opens cashier office, opens registers, and opens cashiers using the copy feature.  College Manager of Business Operations creates/deletes valid registers and creates cashiers as needed.
2. Each cashier shall utilize a cash register to record all transactions, including tuition payments.  Each cashier is assigned individual cash drawers for their own cash registers.  Sharing/changing between drawers is not allowed – NO EXCEPTIONS.
3. Process payments received by mail.
4. Process any returned items from bank, process any student repayment of financial aid because student dropped/withdrew from class(es).
5. Deposit any departmental funds, i.e., transcripts, vending, B&I, library fines/receipts, and copier receipts.
   • Note: Any service for which the college invoices must go through the Accounts Receivable (AR) module.  A cash receipt journal may be used for cash received not related to a student payment or for non-service items not required to be processed through the AR module.
6. Process journal entry vouchers for those deposits.
7. End of the day:
   • Each Campus Cashier:
     • Runs query report (K_TARGET_KEY_ENTRIES_CSHOFFICE) and verifies amounts by cashier and verifies the correct target / tender keys were used.
     • Cashiers organize receipts or other student documentation required for balancing.
     • Cashiers balance out individual registers and reconcile to PeopleSoft.
     • Individual cashiers are responsible for voiding and re-receipting if needed.
     • Where payment reversals and payment quick posting are required, the Manager of Business Operations must be consulted prior to actual posting.
     • Each Cashier closes, balances, and transmits the credit card machine totals.
   • Each Primary (Closing Cashier) Campus Cashier:
     • Runs query report (K_TARGET_KEY_ENTRIES_CSHOFFICE ) to a cashier tender total query and verifies amounts by register and verifies the correct target keys were used.
     • Runs query report (K_SF_RCPTS_BY_BUSDAY) to a cashier tender total query and verifies amounts by register.
     • Combines funds (money) of all cashiers and again verifies the total amount as compared to the query.
     • Prepares deposit(s) and daily balance sheet.
   • If a discrepancy occurs, the Primary Campus Cashier runs further queries until the discrepancy is located.
8. After balancing the open cashiers, the Head Cashier closes the registers and then closes the cashiering office.
9. Documentation in closing is to include:
   • Excel spreadsheet and any adding machine tape of the checks received attached to the deposit.
   • Copy of bank deposit slip.
   • Cash register tapes.
   • Adding machine tape of cash over/short to be clearly attached to the deposit detail.
   • Credit card detail batch report.
   • List of all returned checks processed including student name, id #, and amount of returned item.
   • All documentation is to be attached to the closing query reports.
10. Deposit(s) are typically to be made by 4:30 p.m. each day by the designated Business Office employee.
11. Documentation (Balance Sheet) is forwarded to the Manager of Business Operations, or designee.
12. Funds transfer to be made, at least weekly (Friday) or when the compensating balance is exceeded by $1,000.00, from the local bank account to College’s cash account at the System’s Office. (Emphasis should be given to daily transfers.)

Schedule C

Notes:

• All student payments must go through the student financials.
• All invoiced payments for services rendered by the college must go through the AR module.  Non-service items where a college invoice is not applicable may be posted into the General Ledger via a cash receipt journal.
• For the Student Financials in particular:
  • In all cases where students are being receipted, payments must be applied to a specific term.
  • Before exiting the Target Key field, cashiers are to observe for the correct payment type based on the Target Key description.
  • In cases where student is paying for multiple terms, care should be exercised to ensure that target and tender types match and are equal, and the intended term is specified.
  • Use of cashiers’ access is to be strictly limited to the individual logged on – no sharing of passwords or screens!

Schedule D and E

Faculty and staff can find these documents on the SCC Intranet through MyPath.

Find the policy/procedure form in the Local Links on MyPath.

Reviewed: 5/2/2022, 4/3/2023-format changes, 9/8/2023-substantive changes, 4/15/2024