RECEIPTS INDEX
PAGE
1. GENERAL INFORMATION 2-1
1.1 Statutory References 2-1
1.2 Definitions 2-1
1.3 Transfer Certificate Receipts 2-1
1.4 Questions 2-1
2. BANK DEPOSITS 2-2
2.1 Opening Bank Accounts 2-2
2.2 Time Limits for Deposits 2-2
2.3 Endorsement of Checks for Deposit 2-3
2.4 Bank Deposit Tickets 2-3
2.5 Foreign Checks and Money Orders 2-3
3. DEPOSIT SLIPS - CO-39 2-4
3.1 Obtaining Deposit Slips - Paper Form CO-39 2-4
3.2 Accounting for Deposit Slips 2-4
3.3 Transmittal of Completed Deposit Slips 2-5
3.4 Federal Letter of Credit Deposits 2-5
4. CODING DEPOSIT SLIPS - REVENUE OBJECTS 2-6
4.1 General Information 2-6
4.2 Requesting New Revenue Objects 2-7
4.3 Proprietary (4000 and 6000) and Fiduciary (7000) Fund Receipts 2-7
5. CORRECTIONS AND ADJUSTMENTS TO RECEIPTS 2-8
5.1 Bad Check Charge-Backs 2-8
5.1.1 Charge-Backs to Wrong Agency 2-8
5.2 Correction of Bank Deposits 2-9
5.3 Unresolved Bank Corrections 2-10
5.4 Adjustments of Revenue and Corrections of Deposit Slip Coding Errors 2-10
5.5 Revenue Refund Procedures 2-10
6. PENDING RECEIPTS 2-11
6.1 Definition 2-11
6.2 Record of Pending Receipts, Form CO-610 2-11
6.3 Deposits of Receipts 2-11
6.4 Disposition - Refund

 

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ACCOUNTING MANUAL 2-0-1 OCTOBER 1998

 

PAGE
6.5 Disposition - Transfer 2-12
6.6 Partial Dispositions 2-12
6.7 Bad Checks and Pending Receipts 2-12
6.8 Reconciliation 2-13
6.9 Annual Report 2-13
7. INTERNAL CONTROL 2-14
7.1 Receipts Journal 2-14
7.2 Internal Control Procedures 2-14
7.3 Accountability Reports 2-16
8. EXHIBITS 2-21
2-1 Bank Account Establishment Request 2-21
2-1a Bank Account Identification, TR-01 2-22
2-2 Check Endorsement Examples 2-24
2-3 Deposit Ticket 2-25
2-4 Deposit Slip, CO-39 - SR Example 2-26
2-5 Deposit Slip, CO-39 - SR & RE Example 2-27
2-6 Deposit Slip, CO-39 - Correction Example 2-28
2-6a Electronic CO-39 2-28a
2-7 Bad Check Charge-back Notice, TR -11 2-29
2-7a Treasury Correction Notice, ST-21 2-29.1
2-8 Comptroller's Adjustment, CO-692 - BC Bad Check Correction
(Fund and/or Object Coding)
2-30
2-9 Record of Pending Receipt, CO-610 - Receipt Example 2.31
2-10 Deposit Slip, CO-39 - Pending Receipt 2-32
2-11 Record of Pending Receipt, CO-610 - Refund Example 2-33
2-12 Record of Pending Receipt, CO-610 - Transfer Example 2-34
2-13 Receipts Journal 2-35
2-14 Official Receipt, CO-99 2-36
9. FORMS COMPLETION AND DESCRIPTION 2-37
9.1 Deposit Slip, CO-39 2-37
9.2 Record of Pending Receipt, CO-610 2-43
9.3 Advice of Bad Checks, CO-671 2-51
9.4 Bad Check Charge-back 2-53
ACCOUNTING MANUAL 2-0-2 OCTOBER 1998

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