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Presented ByCris Cable and Elizabeth
WhitakerAugust 28, 2012
What’s Included in Auxiliary Operations?
Importance of Controls for Auxiliary Operations
Cash Receipt Process Expenditure Process Questions
Monies raised with the approval of the school district governing board in connection
with the school bookstore, athletic activities and miscellaneous district
operations.
Tax credit monies paid or donated for
extracurricular activities and charter education
May also include:
Donations (other than Tax Credit)
Raffles PTOs and Booster Clubs Student Activities
Auxiliary Operations
Student Activities
Public Money- Belongs to the
District
Student Money- Belongs to the Student
Clubs
Decide roles before sales Determine % allocation Document agreement
Proceeds can be allocatedto Auxiliary Operations and
Student Activity Club(s)
3 Key Duties
Cash-handling
Recordkeeping
Authorization
Daily Sales
Report
Athletic Ticket Sales
Report
Cash Register Receipt Book/Form Tickets
• Funded by check from AO bank account
• Can be established for each school, as
necessary
• Cannot be used to make payments!
• Money returned/accounted for after each use
• Money reclassified in records
From - Cash in Bank (0102)
To - Cash on Hand (0101)
Cash Register Sales
Issues Change Fund
Issues Receipt Book or Tickets
Verifies Change Fund Signs for Change Fund
Conducts and Documents Sales
Counts all Cash
Completes cash count on Sales Report
Returns all cash and Receipt book,
if used
Counts and verifies all Cash
Determines Total Sales
Completes Reconciliation of Sales to Collections on Sales Report
Investigates Cash
Over/Short
R E P O R T N O .
S C H O O L D IS T R IC T N O .
D A IL Y S A L E S R E P O R T
SCHOOL _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ACCOUNT NAME _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ACCOUNT CODE _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ EVENT _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ DATE _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ CASHIER _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ C H A N G E F U N D R E C E IP T N U M B E R AMOUNT $ _ _ _ _ _ _ _ _ _ _ _ _ _ _
CASH C O L L E C T IO N S
D en o m in a tio n Cash R e tu rn ed C h e c ks $
$ 1 0 0 .0 0 5 0 .0 0 2 0 .0 0 1 0 .0 0
5 .0 0 2 .0 0 1 .0 0
.5 0
.2 5
.1 0
.0 5
.0 1 T O T A L S $
LESS CHANGE FUND IS S U E D ( )
C O L L E C T IO N S $
T A P E AUDIT R E C E IP T B O O K S U M M A R Y Beginning E n d in g
1. Ending Cash Register Reading $ N u m b e r: 2. Beginning Cash Register Reading - 3. Tape Adjustment +/- Last Number U se d : 4. Total to Be Accounted For = 5. Less Collections - Quantity S o ld : 6. Cash Overage (Shortage) =
N u m b e r: Price: $
7. Total D ep o sit $ Total Sales (Quantity X P ric e ) $ Reason for Overage (S h o rta g e ): Less C ollec tio n s $
Cash Overage (S h o rta g e ) $ Total D e p o s it $ Reason for Overage (S h o rta g e ):
Reconciliation Completed B y:
Change Fund and Cash Collections Received B y:
R E P O R T N O .
S C H O O L D IS T R IC T N O .
ATHLETIC TICKET SALES REPORT School _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
A c c o u n t N a m e A c c o u n t C o d e Date _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Event _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
T ic k e t S e l le r
C h a n g e F u n d R e c e ip t N u m b e r A m o u n t $
T ic k e t T yp e
Ticket N u m b e rs Issu e d
From T o
Next No. T o
Be Issu e d
First T ic k e t N u m b e r Is su e d
Number S o ld
P ric e
T o ta l S a le s
$ $
C ash
Denomination R etu rn ed
Checks $
$ 1 0 0 .0 0
5 0 .0 0
2 0 .0 0
1 0 .0 0
5 .0 0
2 .0 0
1 .0 0
.5 0
.2 5
.1 0
.0 5
.0 1
Total $
Less Change F u n d
T o ta l D e p o s it $
Total Deposit $ L e ss T o ta l S a le s C a sh O v e ra g e (S h o rta g e ) $ Reason for Overage (S h o rta g e ) _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Reconciliation Completed B y : _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Ticket Seller S ig n a tu re _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D a te Change, Tickets, and Cash Collections Received B y: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Athletic Director or Bookstore Manager S ig n a tu re _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D a te
FB Adlt12100 12300 12205 12100 105 2.50 262.50
Bookstore Sales
Athletic Ticket Sales
Donations in Front OfficeVending Machine Sales
Part II — Cash C ou n t
C h e c k s
$
$ 1 0 0 .0 0
5 0 .0 0
2 0 .0 0
1 0 .0 0
5 .0 0
2 .0 0
1 .0 0
.5 0
.2 5
.1 0
.0 5
.0 1
T O T A L
$
SCHOOL DISTRICT N O .
S C H O O L
AUXILIARY OPERATIONS DAILY CASH COLLECTIONS S U M M A R Y
_________________, 1 9 _ _ _ _ _ Month D ay
Part I — Cash Collections Held for Deposit to the Auxiliary Operations Fund A ccou n t
R e p o r t N u m b e r
A c c o u n t C o d e
Description (issued to )
Net C a sh C o lle c tio n s
$
T o ta l N e t C a s h C o lle c tio n s (P a rt I) $
Part III — R econ c ilia tio n
Total Net Cash Collections (Part I) $
Total Cash Count (Part II) $
C a sh O v e ra g e (S h o rta g e ) $
Reason for Overage (S h o rta g e )
Summary Prepared B y :
D a te
Reviewed B y :
D a te
Bookstore
YearbookAthletics – FB Game
101
103102
350200150
700
Prepares and Makes Deposit
Reviews Deposit & Reports then Records in Accounting Records
Centralized at District or Processed at Each
Campus?
Requisition Authorization Procurement Ordering Receiving Verification Payment
Funded by the AO Fund Governing Board may establish 1 for each
school Account Custodian Maintained on an imprest basis Account is replenished periodically and @ June 30 Simplified processing
Authorized amount $800
Checks written from account this month - 425
Bank Service Charge -10
End Balance = 365
Replenishment = $435
Prepares Requisition
Reviews Requisition
Procurement:•Check for Contract•Purchase <$5,000 •Like Item purchases•Document Quotes
Received at School Office
Binders Given to Bookstore
Documents to Account
Custodian
Before PaymentOr
By Ratification
No. (Prenumbered)
S C H O O L D IS T R IC T N O .
AUXILIARY OPERATIONS FUND VOUCHER
D A T E
The district superintendent is hereby authorized to issue check(s) against the Auxiliary Operations Fund for th e
sum of dollars on account of obligations incurred for value received in goods a n d
services as shown for (period) to .
Check N o. Account C od e V en d or Invoice N o . P.O. N o . A m oun t $
I certify that this claim is just and correct, and th e goods and services herein represented have b e en received. All items are properly coded and not in excess of account balance. Itemized s ta te m e n ts accompany this v o u c h e r.
Governing Board Members’ S ig n a tu re s
D a te S ig n e d
T o ta l $
www.azauditor.gov (602) 553-0333