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Questions:Procedure / Answer: Department:Department Head: Building:Office#: Telephone:Date: Person Completing Questionnaire:YesNoBackground Information:Revenue Internal Controls: Petty Cash: Ticket Sales:Receipt Control Documents:Collection Area: Change Fund:Transfers Out / Deposits:POS System / Cash Register:Overages / Shortages:Cash / Checks:!Recording / Reconciling Deposits:26a6a7a$If yes, please describe the process.13a16a25aWho maintains control of the register tapes? Are tapes reviewed for items such as sequential numbers, excessive voids/returns near end of shift, ability of staff to "z" out? Who has the ability to generate POS receipt reports? Can the POS reports be exported into a format that allows editing (such as Excel or Word)?Are vacations mandatory?26baDo any staff involved in the revenue process work odd hours- early morning, late night, weekends?PAre there any staff at this location that don't take or haven't taken vacations?SWhat forms of revenues (cash, checks, credit cards) are received at this location? 4a4b9aIf yes, is a copy maintained?4c5d8a8b2,39c9f27a13c14a15a15b15c15d17,1822a22b22c22d 6b,12,14b,14cAudit Questionnaire Reference: Does this site have a Petty Cash fund? If yes, who has access, how is it managed, and when is it reconciled? Please describe any internal controls / processes in place.Safeguarding Collections:@How are collections safeguarded during working and after hours? ^Are duties of staff within the cash receipt function rotated periodically (back-up training)? 24a Receivables / Adjustments:YDoes this site receive payments from amounts billed to customers (an account receivable)?QIs the site receivable balance maintained outside of the G/L (PeopleSoft) system?24d24e24fIf receivable balances are reported in the G/L (PeopleSoft) system, is there a periodic reconciliation to the site's records? If so, by whom?#Collection Staff / Access Controls:5a47a48axWhat is the process to add, change , or remove an employee's access to the site's management systems? Is this monitored?pIf yes, what records are maintained to track these receivables? Is there a collections process? Please describe.2Are terminated employees' access removed promptly?CWhat sales and service activities are conducted? Where? Is cash ever received through the mail? For security reasons, cash should never be received through the mail. Payer should be contacted and notified of the issue. A cash receipt should be produced and sent to the responsible payer.+5University & Campus Policy and Procedures References:1(A) Umass Lowell - Collection Security Guidelines#(B) University - E-Commerce and PCI6(C) University - Acceptance of Debit and Credit Cards PCI / PIIRIf credit card payments are processed, does the terminal print the entire customer credit card number or anyone prepare invoices/payment forms with this information? (B) - Pg.1 # 1, 6: Campus departments may not store or distribute in any manner customer's full 16 digit credit card numbers. All receipts must be retained for 3 years. Are credit card transactions received through the mail or by phone? (B) - Pg. 1 # 7: Credit card information obtained through the phone or mail should be properly concealed and kept securely until destroyed.EUVIf yes, is this information retained anywhere? (C) - Pg. 2 Security: Copies must mask all but last four digits of customers credit card numbers. 1hAre receipt control documents reconciled to deposit amounts daily or upon shift change? (A) Pg. 2 # 2 Y{Are receipts recorded on a control document (receipt form, cash register, ticket register, meters, etc.)? (A) Pg. 2 # 2 jDo you segregate the activities of receiving, depositing, recording, and reconciling of cash receipts? (A) Pg. 1 # 6: Activities should be segregated between the mentioned activities.i2Does this site have written procedures / internal controls for revenue collections? (A) Pg. 1: Copy of procedures should be filed with Controller's Office and updated as necessary. UIf not, do you have mitigating controls such as manager review with signatures for conflicting activities? Please describe controls. (A) Pg. 1 # 6: Conflicting activities should be monitored and reviewed by management along with proper documentation.If revenue is received in person, is a receipt provided to the payer or internal department as proof of transfer? (A) Pg. 2 # 12 Internal transfer; Pg. 2 # 2 - External payer s`If checks are received, are they made payable to the University of Massachusetts? (A) Pg. 1 # 2Su Are checks received for payment immediately endorsed  For deposit only  University of Massachusetts ? (A) Pg. 1 # 2gZIs there a procedure for handling checks returned for insufficient funds? (A) Pg. 2 # 13KjWhere and how are revenue collections deposited to the bank? Please describe the process. (A). Pg. 1 # 4 ZHow often are deposits made? (A) Pg. 1 # 4: Collections should be deposited daily. TM to Cash Management or revenue directly recorded by site.FIs deposit documentation signed and dated by preparer? (A) Pg. 1 # 4 8If receipts are transferred to another department for deposit other than Cash Management, please the describe process. (A) Pg. 2 # 12 wxHow are deposits recorded? (By Cash Management using TM or recorded directly into PeopleSoft by site.) (A) Pg. 1 # 4 g| If yes, how often are deposits tracked and reconciled? (A) Pg. 2 # 1 - Track Deposits; Pg. 3 # 1 - Monthly Reconciliation.9Are deposit amounts tracked and reconciled to the General Ledger (PeopleSoft)? (A) Pg. 2 # 1 - Track Deposits; Pg. 3 # 1 - Monthly Reconciliation.XkIf yes, are they filed and kept for 7 years? (A) Pg. 3 # 8: Collection records should be kept for 7 years..JIf yes, how many do you have and who has access? (A) Pg. 2 # 3 3GDoes each person operate out of a separate cash drawer? (A) Pg. 2 # 3 9JIs the register balanced daily and/or upon shift change? (A) Pg. 2 # 2 :How are billing adjustments and voided receipts handled? Who is involved? Please describe the process. (A) Pg. 5 Sec.G: Where possible, personnel with collection responsibilities should be restricted form performing billing adjustment or voiding receipts.hWhat is the write-off procedure for old A/R? (A) Pg. 5 Sec.G: Where possible, personnel with collection responsibilities should be restricted form performing billing adjustment or voiding receipts..Are overage/shortage reports maintained and reviewed by the collection area manager? (A) Pg. 3 # 4: Reports should be maintained by the collection area manager.V Are departmental reports of variances (unaccounted variances, losses, shortages or thefts) reported to the Controller s Office monthly? (A) Pg. 3 # 5 Was the starting change fund obtained from the Controller's Office or derived from operating revenue? (A) Pg. 2 # 8: Change funds should be requested by the Controller's Office. hBAre disbursements from change funds prohibited? (A) Pg. 1 # 10 0ZIs the change fund reconciled at the beginning and end of each shift? (A) Pg. 3 # 6 GHIs the collections area limite<d to necessary personnel? (A) Pg. 2 # 7 9FWho has key access to this area? Is it documented? (A) Pg. 2 # 7 48Is a safe used to store collections? (A) Pg. 1 # 5 (Has there been any staff turnover since the last change? Was the change documented? (A) Pg. 4 Sec. F # 4: Should be changed periodically / Personnel Change. W}If yes, who has access to the combination / lock and is it documented? (A) Pg. 4 Sec.F # 1: Maintain information on safes. Ij If yes, are documents controlled numerically or by another process? Please describe. (A) Pg. 3 Sec. D WIf your site sells tickets, please describe the ticket sales / inventory process and controls in place. (A) Pg. 4 Sec. D # 2 hAre copies of checks retained with the payer's name, address and bank account number visible? (A) Pg. 5 Sec. H: Information should be secured and not kept longer than necessary._If check copies are retained, please explain why. (A) Pg. 5 Sec. H: Information should be secured and not kept longer than necessary.3@Are disbursements from collections prohibited? (A) Pg. (2) # 100Are reconciliations conducted or reviewed by the area collection manager? (A) Pg. 3 # 9: Management should at a minimum review reconciliations completed and approve documentation with date and signature. KHow often is the combination/lock changed? When was it last changed? (A) Pg. 4 Sec.F # 4: Should be changed periodically / Personnel Change. GIf a lock box or locked drawer is used to store collections, are there similar controls as described above? Please describe any controls / processes in place. (A) Pg. 4 Sec.F: Lockboxes and drawers should follow guidelines for safes. Purpose:Body of the Form:Top of the Form:Submit Questionnaire:Business Systems:How to Use Questionnaire:Budget Analysis:a(D) University - Data and Computing Policies, Standards and Procedures - Non-IT University Depts.Is all Personally Identifiable Information (PII) kept securely in locked areas and destroyed after necessary use? (D) - Pg. 2: Delete personal and protected information when there is no longer a business need for its retention. rPolicies can be found online: + " Who are the administrators of the system?  $ " Is the system backed up regularly?  ! " Are system backups safeguarded?  [ " Who performs updates and patching of the system? Is UML IT consulted during this process?  X " Is a budget to actual comparison performed on a periodic basis? How often and by whom?  @ " Is revenue forecasted when preparing annual operating budgets?  Uhttp://www.uml.edu/Admin/Administrative-Fiscal-Policies/Cash-Management-Services.aspxBudgets to actual revenue are to be reviewed periodically. Department management should know what their revenue budgets are and understand reasons for any fluctuations. The following are relevant questions managers should be able to answer:Department managers should be aware of how their business systems are monitored and access granted. The following are relevant questions managers should be able to answer:|Department management are reminded of their fiduciary responsibilities in managing budgets and business system applications:NPlease send the completed questionnaire to: Danny Antigua, Revenue Accountant.All questions are separated into sections dealing with specific revenue issues. The answers provided will vary by what is utilized within the answer keys ( Yes, No, N/A, or Procedure /Answer ). Some questions will require a simple answer "Yes", "No", or "N/A" by entering an "x" in the column to fully complete the answer. Others may require a combination of a simple answer along with use of the "Procedure/Answer" portion of the questionnaire. The "Procedure/Answer" column should be used to provide details concerning a particular process, complete questions requiring explanations, and provide additional information. All responses must be entered into the excel format as provided. Email: Danny_Antigua@uml.edu !Email: ControllerFeedback@uml.eduAlso located at the top of the questionnaire are four University and Campus policies with corresponding reference letters. All reference information is provided below questions that cover the specific policy requirement. Although the questionnaire covers many important aspects of each policy, we encourage department staff to review the listed policies and become familiar with their content. It is the responsibility of each department to understand the policies and ask questions if clarification is needed.FPlease contact the Controller's Office with any comments or questions:Upon receipt of the questionnaire from the Controller's Office, department management should determine individuals responsible for completing the form. The department information is to be completed on the top of the page. A manager with budgetary authority over department revenues is to review all responses for accuracy and submit to the Controller's Office. Individuals participating in the responses should be knowledgeable in the areas relevant to each question. The purpose of this questionnaire is to assist departments in reviewing their revenue collections processes to ensure effective internal controls are in place. Revenue collections include cash, checks, credit cards, and other sources received at physical locations or on-line. Once completed, the questionnaire will serve as a control document which the department is to update as changes occur. The Controller's Office will provide each site with an assessment of the stated procedures and controls. 4 5&66NS7z9:;:m:.<=0 K@ 3D=JFNSSWf[}] al uhccLB g2ɀ ou  dMbP?_*+%&ffffff?'ffffff?(?)?M\\brighton\WAN_415_4250_01S o_XXLetter (8.5 x 11")PRIV0''''D\KhC4HSMTJXerox GPD PS V3.2.303.16.0LeadingEdgePageSizeLetterPageRegionDuplexDuplexNoTumbleResolution600x600dpiD1NRX  l^ @MSCF|,90R+//Uncompressed-Data//ݭ5"+CKZklTE>{-( pڻbn&XQ+6m1*dբ-*Ch| JG&>ATb !";s.knt;o93sf%k n-V‡D|.h|QRdUnZjW3 +Cˀ iF*I[#/;g#{FƜI2"wA\w /AQ|ՒCK,寪%IqW9ù\ᴝjy0ûOMW8nsTPa>L!. 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