CASH RECEIPTS REGISTER - 8093

(Revised: 02/2024)

 

The Cash Receipts Register is maintained to track General and Agency Trust Fund Cash received. Agencies/Departments shall enter transactions using separate registers for the different types of cash.

Agencies/Departments that do not prepare reports of collections should include the following in the register:

 

• For amounts without a written receipt:

• Date of collection
• Name of remitter
• Amount received
• Type of remittance (e.g., cash, check, or money order)
• Distribution of amount received

• For amounts with a written receipt:

• Beginning and ending receipt numbers
• Amount represented by the receipts
• Distribution of amount represented by the receipts

Agencies/Departments that prepare reports of collections shall record each report as a summary entry in the register by:

• Identifying the report of collections concerned
• Showing the amount represented by the report of collections
• Showing the distribution of the amount represented by the report of collections

For more information on the report of collections, see SAM Section 8092.