RECEIPTS INDEX
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PAGE |
| 1. |
GENERAL INFORMATION |
2-1 |
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1.1 Statutory References |
2-1 |
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1.2 Definitions |
2-1 |
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1.3 Transfer Certificate Receipts |
2-1 |
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1.4 Questions |
2-1 |
| 2. |
BANK DEPOSITS |
2-2 |
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2.1 Opening Bank Accounts |
2-2 |
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2.2 Time Limits for Deposits |
2-2 |
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2.3 Endorsement of Checks for Deposit |
2-3 |
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2.4 Bank Deposit Tickets |
2-3 |
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2.5 Foreign Checks and Money Orders |
2-3 |
| 3. |
DEPOSIT SLIPS - CO-39 |
2-4 |
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3.1 Obtaining Deposit Slips - Paper Form CO-39 |
2-4 |
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3.2 Accounting for Deposit Slips |
2-4 |
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3.3 Transmittal of Completed Deposit Slips |
2-5 |
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3.4 Federal Letter of Credit Deposits |
2-5 |
| 4. |
CODING DEPOSIT SLIPS - REVENUE OBJECTS |
2-6 |
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4.1 General Information |
2-6 |
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4.2 Requesting New Revenue Objects |
2-7 |
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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 |
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5.1.1 Charge-Backs to Wrong Agency |
2-8 |
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5.2 Correction of Bank Deposits |
2-9 |
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5.3 Unresolved Bank Corrections |
2-10 |
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5.4 Adjustments of Revenue and Corrections of Deposit Slip Coding Errors |
2-10 |
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5.5 Revenue Refund Procedures |
2-10 |
| 6. |
PENDING RECEIPTS |
2-11 |
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|
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6.1 Definition |
2-11 |
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6.2 Record of Pending Receipts, Form CO-610 |
2-11 |
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6.3 Deposits of Receipts |
2-11 |
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6.4 Disposition - Refund |
2-11 |
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PAGE |
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6.5 Disposition - Transfer |
2-12 |
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6.6 Partial Dispositions |
2-12 |
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6.7 Bad Checks and Pending Receipts |
2-12 |
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6.8 Reconciliation |
2-13 |
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6.9 Annual Report |
2-13 |
| 7. |
INTERNAL CONTROL |
2-14 |
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7.1 Receipts Journal |
2-14 |
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7.2 Internal Control Procedures |
2-14 |
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7.3 Accountability Reports |
2-16 |
| 8. |
EXHIBITS |
2-21 |
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2-1 Bank Account Establishment Request |
2-21 |
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2-1a Bank Account Identification, TR-01 |
2-22 |
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2-2 Check Endorsement Examples |
2-24 |
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2-3 Deposit Ticket |
2-25 |
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2-4 Deposit Slip, CO-39 - SR Example |
2-26 |
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2-5 Deposit Slip, CO-39 - SR & RE Example |
2-27 |
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2-6 Deposit Slip, CO-39 - Correction Example |
2-28 |
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2-6a Electronic CO-39 |
2-28a |
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2-7 Bad Check Charge-back Notice, TR -11 |
2-29 |
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2-7a Treasury Correction Notice, ST-21 |
2-29.1 |
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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 |
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2-10 Deposit Slip, CO-39 - Pending Receipt |
2-32 |
|
2-11 Record of Pending Receipt, CO-610 - Refund
Example |
2-33 |
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2-12 Record of Pending Receipt, CO-610 - Transfer
Example |
2-34 |
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2-13 Receipts Journal |
2-35 |
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2-14 Official Receipt, CO-99 |
2-36 |
| 9. |
FORMS COMPLETION AND DESCRIPTION |
2-37 |
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9.1 Deposit Slip, CO-39 |
2-37 |
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9.2 Record of Pending Receipt, CO-610 |
2-43 |
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9.3 Advice of Bad Checks, CO-671 |
2-51 |
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9.4 Bad Check Charge-back |
2-53 |