Cash Receipts Policy
Purpose: To make sure that all monies received are recorded and process efficiently for
accounting purposes.
Procedures: Staff responsible for receipting all monies should follow the attached
procedures/guidelines. Anyone found in violation of this policy may be reprimanded and/or
terminated.
I. Receipts
Program receipts (super bills) will be issued to Family Planning and Public Health Staff.
Receipt books will be issued to Environmental Health Staff.
A. Public Health Receipts: Support staff member who may receive payment for Tb
testing, or immunizations of any kind, including flu vaccine, and or donations, shall be
issued pre-numbered program receipts (superbills).
B. Family Planning Receipts: Pre-numbered receipts are issued to clinic staff for use at
each service site. Cass County and Van Buren County receipts are kept separate.
As clinic receipts (super bills) are used for billing and data entry purposes, each client
seen in the clinic, whether payment was made or not shall be issued a receipt. Receipts
are to be completed by clinic staff in a legible manner. Each receipt shall be kept in
numerical order and a daily log is to be kept of each receipt used.
C. Environmental Health Receipts: Receipt books are issued to the Division Secretary at
each site. On occasion staff other than the secretary may issue a receipt for payment
only in the secretary’s absence.
D. Substance Abuse: Computer generated check-in sheets are used to record type of
service, and payment; receipt numbers are assigned by CMHC. The receipt number is
recorded on the check-in sheet
E. Dental: Dentrix software is used in Dental to record services and payments. Cash,
Checks and Credit Cards are balanced on a daily basis with computer generated deposit
slip.
II.
Receipting payment for Public Health, Family Planning and Environmental Health
A. When receipting payment, the receipt must include:
 Name of person paying
 Service being paid for
 Method of Payment- cash, check and check number or credit card.
 The amount paid written numerically ($25,000.00) and written out in words.
Example: twenty-five thousand dollars and no/100.
 Signature of person receiving money.
B. The white copy of the receipt is issued to the payee.
C. If an error is made on the receipt, VOID the entire receipt (all 3 copies must be turned in
to accounting) and a new receipt issued.
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Receipt Books consist of 25 numbered 3 part receipts, white, yellow and pink. The white
copy is issued to the payer, the yellow copy is submitted with the money, and the pink copy
stays in the book.
Program receipts are 3 part white, yellow and pink individually numbered receipts. The
white copy is issued to the payer, the yellow copy is forwarded to billing along with the daily
log, and the pink copy is submitted with the money and a copy of the daily log. Program
Receipts must be kept in chronological order.
Daily logs are used with program receipts and must be completed for every day services
are provided. The daily log must contain Receipt number, Client ID, Client Name; Charge
for service, Payment for service. Additional data may be required based upon individual
program requirements.
III.
Receipting payment for Substance Abuse
A. Client checks in at the front desk to receive computer generated check in sheet that is
given to the therapist. The check-in sheet is used as the receipt (superbill).
B. The Therapist selects (checks) service received and signs the check-in sheet.
C. Check-in sheet is given to the Front Desk Receptionist to follow the process of checkout
through CMHC. Service is entered, funding source is entered and amount of payment is
recorded on the appropriate line of cash, check or credit card. Receipt number is
generated by CMHC and written on the blank provided on the check-in sheet. A copy of
check-in sheet is provided to client when requested.
IV.
Receipting payment for Dental
A. Dentist and/or Hygienist record services rendered chairside on the computer.
B. The patient proceeds to the Front Desk Dental area where payment is collected and
recorded in patient’s ledger.
C. A walkout statement showing services rendered and payment collected is given to
the client.
V.
Submitting Receipts / Monies
A. All monies must be receipted.
B. When turning in more than one receipt, a calculator tape must be made of the total
amount paid as indicated on the receipts and attached to the receipts. These totals
must match the total amount of money turned in. A calculator tape must be made
totaling the amount of money and paper clipped or banded with it.
C. For program receipts, follow same procedure however, the envelope should contain only
the money and the calculator tape of the money, the receipts, calculator tape of the
amounts paid and a copy of the daily log may be attached to the envelope.
D. Substance Abuse-End of the day cash report is generated by computer and printed. A
cash collection report is generated by CMHC for the day. The total charges, total
payments on the daily log are compared with cash collection and the end of the day
cash report. A calculator tape must be made totaling the amount of cash, checks and
credit card charges. The money and tape are placed in an envelope. The envelope is
attached to the daily log and put in the safe located in accounting office. Check-in
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sheets, daily log and end of the cash report are given to the associate accountant or
accountant.
E. Dental-Daily Deposit Slip is generated by Dentrix and printed. A calculator tape is run to
provide totals for cash, checks and credit card charges. Calculator tape is balanced with
the Daily deposit slip report. Report, money and calculator tape are put in an envelope
and sealed.
F. All monies must be placed in the safe at any of the health department locations
G. At no time is money to be left on anyone’s desk or in a mailbox.
H. On a weekly basis the Accountant, Associated Accountant, Director of Finance or
Finance Administrator will collect money from the outlying offices. When picking up
money from these offices, the front desk secretary will observe while money is being
taken out of the safe and note the envelopes on a log.
I.
Upon return to the Hartford office, the Accountant and Associate Accountant will
compare and verify the envelopes with the log, open the envelopes, count the money
and initial the tapes when it matches.
J. The associate accountant or accountant will write an additional receipt to indicate the
money was received by accounting.
K. The returned receipt is then attached to the pink pages in the individual receipt books or
for program receipts, attached to the daily log that corresponds with the clinic date.
L. When all receipts have been accounted for in the receipt book, the book is then returned
to the associate accountant for filing.
VI.
Monies received via US Mail
A. All checks received will be deposit stamped and logged. The log will include;
 Date check received
 Date check written
 Name of person/organization issuing check
 Department check forwarded to
 Check number and amount of check.
VII.
Method of Payment (all depts.)
A. Payment can be made by Cash, Check and/or Credit Card. (When receiving payment
by credit card and or check a Photo ID should be checked to verify signature, name,
address and identity of issuer.) Credit Card payments are received only at the Hartford
and Dowagiac location.
B. Two paper slips are generated when using the credit card machine. The client signs one
of the slips which is then attached to the receipt given to accounting. The other slip is
given to the client for their records.
C. Be sure to note any credit card transaction on the log located near the credit card
machine.
D. All checks must be deposit stamped and the department number indicated on the front.
(i.e., 301 or 403 written in memo area or upper left corner). Make sure all checks are
signed and dated.
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