CASH ON HAND - 7813

A cash on hand register is a listing of cash receipts that are not to be deposited immediately for one of the following reasons:

1. The receipt will be returned to payers without being deposited, such as bid deposits.
2. The receipts are payments of smaller amounts than are due the State, which would prejudice the State's right to make further collections if deposited.

When the agency/department either returns the receipt to the payer or applies and deposits it in the General Checking account, the date on which each item is returned or deposited is noted on the register opposite the original entry.