Forms Format - A standard cash receipt format is not prescribed as a state form. However, agencies are required to develop and adopt an official receipt form that satisfies their unique requirements. The form adopted is to be pre-numbered. Cash registers and automated cashiering systems should be two tape models - one copy for the payee, the other for the agency. Use - Collections made over the counter or in the field are to be documented by issuance of an official receipt or through cash registers or automated cashiering systems.
Receipts are to be issued in numeric sequence and the numeric sequence is to be strictly controlled.
It is not necessary to issue cash receipts for remittances received through the mail. In instances where a cash receipt is not required to be issued, other internal control procedures are to be established to ensure proper accounting. Refer to Chapter 20 of this manual for guidance related to internal control procedures. 85.20.10.b Record of Cash Receipts - Agencies are to maintain daily cash receipt records reflecting all daily receipts by account and source. Where cash registers or automated cashiering systems are used, this could be the machine generated control tape.