Auditing DepartmentCash Receipt Instructions
The Cash Receipt Form is used when revenue is being received by the City from any number of sources. The Form indicates to the Treasurer into which account this revenue should be deposited.
Field by field instructions, as well as guidelines on what constitutes required backup documentation are given below.
If you see the following dialogue box when opening the document,
|Field by Field Instructions|
Department Name: Select your Department from the drop down list.
Wired Transfer? This field is used by Treasury/Collecting only. By checking "Yes", any existing values in the "Payment Type" field will be replaced with "Wired Transfer". By checking "No", any existing values in the "Payment Type" field will simply be deleted.
Chartfields: Enter all chartfields.
Note on the 'ACCOUNT' field: This field has two parts; a blue and a beige one. In the blue part, there is a drop down that allows you to select the appropriate account value; the description will automatically populate in the beige area. You may also enter the account value. An error message will appear if you enter an invalid account.
- For Refunds of Expenditure for the current fiscal year, select the Account Value '59999.
- For Refunds of Expenditure for prior fiscal years, select the Account Value '47155'. Note: Refunds of Expenditures for prior fiscal years are not posted to the current fiscal year's budget.
- For BAIS Accounts Receivable Deposits, use the values at the bottom of the dropdown list (FIRE1, PWD1, TREAS1), and do not enter any other chartfield information.
Note on the 'FUND' field: For Trust Fund refund of expenditures, leave this value blank.
Note on the 'DPT/ORG' field: For Grant/Special Revenue Revenue and Refunds of Expenditures, provide the six digit organization code, not just the Department ID. Example: '163100', not just '163'
Description of Deposit: Enter detailed information relevant to the source of the income.
For General Fund Revenue: Include the reason for deposit: License Fee, Permit Fee, Fine, Reimbursement, etc. Also include the specific source or cause for the deposit.
- Marriage Certificates - week of February 16 - 20, 2006"
- Annual License Renewals for March 2006"
- Fees for FOIA Compliance: January 2006"?
If you cannot provide the detail on the form as described above, you must provide documentation that fully and completely describes the deposit.
See also Completed Cash Receipt Example for a model on how to complete the form.
For Special Revenue:
- Funds 200 and 301: Include the Project Grant/Special Revenue Name
- Fund 201: Include the Organization Name
- Fund 300: Include the Bond Source
- Fund 302: Include the Parcel Number and Address
- The original complete chartfield
- The Vendor Name
- The reason for return, (e.g., overpayment, duplicate payment, etc.)
Payment Type: Enter the form of payment type received for deposit from the drop down list. If you receive a deposit for the same chartfield combination and Description in two different forms of payment type (e.g., check and cash), enter the information on two separate lines breaking out the amounts by payment type.
Amount: Enter the amount that is being received for each chartfield string listed.
Subtotals: These are calculated fields.
Total: This is a calculated field.
The preparer must include his/her name, title, phone number, date and email address.
|Required Backup Documentation|
Note: Staple backup documentation to one copy of the Cash Receipt form that is submitted to Treasury.
For General Fund Deposits:
A detailed description on the Form, as described above, is sufficient and no backup documentation is required. However, incomplete or vague descriptions may result in delayed processing and it is suggested that a copy of the invoice or bill sent by the Department accompany the Form as backup documentation. If you have specific questions regarding General Fund back up requirements, contact Auditing/Accounting at 617-635-3335.
For Special Revenue Deposits:
- Fund 200: A completed City of Boston Drawdown Form or Massachusetts Payment Voucher is the most commonly required backup. However, you should consult the Reporting & Reimbursement section of the Grant/Special Revenue Management Web Site for complete information on the process and required documentation.
- Fund 201: A copy of the acknowledgement of funding or funding source
- Fund 300: Bond Funding documentation (Auditing/Accounts Payable only)
- Fund 301: Copy of Drawdown Request
- Fund 302: Copy of Closing Documents
Submit a copy of the original voucher packet, which should include a copy of the Purchase Order or Non-Order and the vendor invoice.