Auditing Department
Pinellas County Schools
Florida Statutes 1001.42(10)(f)(k), and 1011.9;
and SBE 6A-1.085
School Board Policy 6610
Redbook Chapter Eight Section I 8 and 11
Manual of Internal Fund Accounting, Chapter 4
– Receipts and Deposits
Cash Collections
Collections made outside of the school office must be
turned in to the school office no later than the NEXT
business day.
Funds must be deposited, intact, in the bank within
five (5) business days, after collected.
Employee’s personal checks may not be substituted for
cash.
All deposits must equal the total amount of money
taken in and recorded on consecutively numbered cash
receipts for the period covered by the deposit.
Pre-numbered receipting documents are issued by the
Auditing Department. To order these you must send a
memo or an email from the Principal (or designee) to the
Director of Auditing & Property Records. Include in the
memo or email the TERMS account strip that will be used
for the purchase of the receipting documents.
All pre-numbered receipting documents are to be used
sequentially and maintained on either the Receipt Book
Inventory Log (PCS form 3-2903) or the Signature Sheet
Inventory (PCS Form 3-2905)
The bookkeeper is responsible for cross-referencing all
receipting documents.
Funds Collected Outside of the Business Office
Receipting Documents to use
Receipt books – come in either small books (50 receipts) or
large books (200 receipts). Generally used for club dues,
yearbook ads, sales, VPK payments, etc.
Signature Sheets (PCS Form 3-2136) - used when collecting
money from a group, example, field trips.
Ticket Sales Report (PCS Form 3-2908) - details the sale and
use of tickets.
Verification of Funds (PCS Form 3-2909) - used when none of
the previously described numbered source documents are
available to support funds being submitted for deposit. This
form may be used to report revenues from car washes,
concessions, tag days, spirit chains and school store.
All pre-numbered receipting documents (receipt books,
signature sheets) must be maintained by the bookkeeper for
audit purposes.
All funds received must be recorded in the Internal Fund
Accounting System.
Money received, receipted and recorded in two separate
months shall not be included in a single deposit.
The principal's written approval is required for all voided
receipts. Print the receipt prior to voiding it and have the
principal sign. Keep in a separate file.
All schools are to have a large receipt book available for
emergency use (computer breaks down, prolonged absence
of the bookkeeper).
Record all pre-numbered Signature Sheets on
the inventory log.
Sheets must be issued in consecutive order.
The top portion of the Signature Sheet must be fully filled in
when issued. Include account number, account name, date
issued and activity or purpose of collection. Suggest you also
print the last name and first initial of the teacher in the upper
left hand corner.
Students from second grade and up are required to personally
sign, date and fill in amounts paid on the Signature Sheet.
The Signature Sheet for grades K-1 can be completed by the
instructor. A notation should be made on the top of the sheet
indicating grade level.
Do not use the back of the sheet.
Do not obliterate any information. (erase or use whiteout)
If an error is made, the individual making the error should
draw a single line through the error, correct it and, initial the
entry.
All funds collected for the day must be balanced to the
signature sheet and then submitted to the bookkeeper.
The bookkeeper will verify the funds submitted, issue a
computer-generated cash receipt, and reference the
Signature Sheet number on same. The cash receipt number,
date and amount will then be noted in red on the Signature
Sheet by the bookkeeper.
Teacher’s
name printed
Initial any
changes.
Date Collected
Total amount
received daily, state
date posted in
Manatee and
reference the receipt
number.
Cross reference SS number, abbreviate
name of account, and activity
Go to Receipts > create new cash receipts
Cash account# : $ 1111.0X defaults
Cash account name: automatically defaults checking account name
Date of receipt: date of receipt (current date)
Sponsor: can leave blank
Received from: first initial of first name and last name
Description: signature sheet(ss)# , receipt #, donation, field trip , etc.
Receipt #: a number automatically generated from MANATEE
Reference: cash, ss#, check#, opt.
Sales Tax: leave blank
Bank date: automatically defaults the date
Deposit #: leave blank
Amount: leave blank
Prompt: Is above info correct? Y or N
Save, abandon, continue- usually SAVE
Account #: Look at the chart of accounts
Code: Look at the transaction code list (sub acct)
Description: sub account name will default automatically, push delete and enter
then the description line comes down to the bottom portion of form
Amount: amount of transaction
Prompt: Above line correct? Y or N
Save, abandon, continue: most of the time it’s S
Post and Print: Y or N, most of the time it’s Y