CASH RECEIPTS REGISTER - 8093
(Renumbered)
General Cash and Agency Trust Fund Cash received will be entered in Cash Receipts Registers. Separate registers will be used for General Cash and Agency Trust Fund Cash transactions respectively. Agencies that prepare reports of collections (See 8092) will record each report as a summary entry in this register (1) identifying report of collections concerned, (2) showing amount represented by the report of collections, and (3) distributing the amount represented by the report of collections.
Agencies that do not prepare reports of collections normally will show the following in this register for amounts received from each payer for whom no receipt is written: (1) date of collection, (2) name of remitter, (3) amount received, (4) type of remittance, i.e., cash, check, or money order, unless all remittances are in cash, and (5) distribution of amount received. Such agencies normally will summarize in this register amounts received from payers for whom receipts are written by showing (l) beginning and ending receipt numbers, (2) amount represented by the receipts, and (3) distribution of amount represented by the receipts.