The Architectural Engineering Copy Center provides students, faculty, administrative personnel, research personnel, and other departments with a facility for making reproducible and non-reproducible copies of drawings, sketches, course notes, and other printed matter. The printing and related services include (but are not limited to) Diazo white-printing (Ozalid), Xeroxing, Photographic and Offset copying, blueprinting, faxing, collating, binding, and stapling. Services rendered must be done in accordance with University Policy FN14, "Use of Tangible Assets, Equipment, Supplies and Services." The legal reproduction of copyrighted material is accomplished through the Copy Center's ongoing consultation and cooperation with the Business Services Copyright Clearance Office, ensuring that the proper approvals have been secured prior to duplication of such material.
This procedure documents accountability and controls for the operation of the Copy Center.
Engineering Copy Center Work Request form(s) (Exhibit "A-1" through "A-5") are completed by the Copy Center customer for each type of work to be done. The completed Work Request form(s) and work to be completed are submitted to the Register Clerk.
The Register Clerk receives the Work Request and notes the method of payment on the form. The Register Clerk then forwards the Work Request and work to be completed to a specific work area, or directs the customer to the appropriate area.
The requested work is completed by a Copy Center employee, who enters unit prices and the subtotal on the Work Request form. A Copy Center Copy Log
(Exhibit "B") is maintained for each copier/piece of equipment; an entry is made in the appropriate log for all copies made. The completed work and Work Request form(s) are taken to the "Awaiting Pick-Up" area where they are kept until picked up by the customer.
The Copy Center has authorized University departments to solicit services on a charge basis. Like other customers, a Work Request form (Exhibit "A-1" through "A-5") is filled out for each sales transaction, as applicable. A Copy Center Invoice (Exhibit "C") is prepared upon completion of each job.
When the work is picked up, the customer signs the Copy Center Invoice
(Exhibit "C") and is given the customer (pink) copy along with the completed work. These sales are not rung up until an IDCC is received. The office (white) and control (yellow) copies and the Work Request form(s) are retained by the Copy Center for billing purposes.
Each month, a Monthly Statement (Exhibit "D") is prepared which summarizes the services rendered to date for each department. The Monthly Statement and the control (yellow) copies of each Copy Center Invoice are sent to each department being billed, requesting payment via IDCC to central desk "&ECC." Each area billed then processes an Interdepartmental Charges and Credits form (IDCC) to reimburse the Copy Center for the services rendered.
The Copy Center requires that each department enter the Copy Center Invoice number(s) or some other identifier in the notepad area of the IDCC. This will assist the Copy Center in matching their records with the IDCC when it is processed.
The control desk "&ECC" is accessed by the Bookkeeping Clerk for each IDCC. When accessed, the IDCC is screen printed for comparison with the corresponding support documentation (Copy Center Invoice and Work Request Form). The Bookkeeping Clerk pulls the related support documents and verifies the accuracy of charges entered on the IDCC to those documents. Any discrepancies between IDCC entries and support documentation will be discussed with the customer and resolved. Upon verification/resolution (as applicable), the Bookkeeping Clerk will complete the "Accounts Credited" section of the IDCC and approve the document.
The paper copies of all processed IDCC's are subsequently batched. As time permits, but no later than the end of the business day, the sales amounts are rung up on the cash register to the appropriate categories. The register receipt and support documents (as applicable) are retained for the daily sales reconciliation (see "Daily Cash and Sales Reconciliation").
All work done for authorized individuals (as defined in Policy FN14) that is not paid by IDCC must be paid via cash, or a check payable to the Pennsylvania State University.
For these sales, the subtotal from each Work Request Form (Exhibit "A-1" through "A-5") and the sales tax (if applicable) are entered on the corresponding register keys and totaled on the cash sales key. (Note: University personnel are tax exempt.) The Register Clerk collects the customer’s cash or check, as applicable. As formal acknowledgment of the payment received, a cash register receipt will be generated and given to the customer. When received, checks will be restrictively endorsed per University Policy FN01. The Work Request form(s) are placed in a temporary file pending the daily reconciliation (see "Daily Cash and Sales Reconciliation").
NOTE: Credit card sales are not permitted.
Like other departments, a record of all material copied on all duplicators is maintained on a Copy Center Copy Log (Exhibit "B"). A record of the date, number of originals, number of copies per original, customer's name, area charged, and the machine operator's initials is maintained near each copying machine. For AE management purposes, however, a separate billing record is used for the AE department than the one used for other departments.
All work done for the Architectural Engineering Department is accumulated from the Copy Logs. At billing time, an Internal Charge Form (Exhibit "E") is completed for the total sales price of all work done. Upon departmental completion/approval, the IDCC is electronically routed to the Copy Center for processing in the same manner as discussed in "Payment for Copy Center Services - Charge Sales."
When defective merchandise is returned for a cash refund, the return must be accompanied by the customer register receipt. The refund amount is deducted from the daily category sales by entering the amount on the corresponding register key and pressing the refund key. The customer register receipt which accompanied the returned merchandise is kept in the register drawer for the daily reconciliation (see "Daily Cash and Sales Reconciliation").
Departments requesting a refund on a charge sale (as discussed in "Payment For Copy Center Services - Charge Sales") are given a credit which is deducted at the time of billing. It is not necessary that a receipt accompany these returns because the Copy Center keeps the original invoice on file. The credit is written up on another Copy Center Invoice (Exhibit "C"); "Credit" is written on the Invoice, along with an explanation of the refund. The amount of the refund and the reason for the refund are recorded. The customer returning the merchandise receives the customer (pink) copy. The office (white) and the control (yellow) copy are retained by the Copy Center and put in the Engineering department's file.
These amounts are subtracted from the department's outstanding balance, with the control (yellow) copy being attached to the Monthly Statement/Internal Charge Form (as applicable) that is sent monthly to each department. The office (white) copy is retained and used to verify the IDCC when received as discussed in
"Payment For Copy Center Services - Charge Sales." After the verification, the office (white) copy is retained and filed with the Copy Center's copy of the IDCC. Because the balance of the IDCC does not include charges for the refunded work, the refund does not need to be deducted from the cash register when IDCC's are subsequently batched and entered into the register.
When a sale is incorrectly recorded on the cash register, the incorrect amount is deducted from the sales category originally charged by entering the amount on the appropriate cash register sales category key and using the "VOID" key. The customer register receipt is retained and the sale re-entered correctly. The Copy Center Manager is summoned. The Register Clerk writes "void" across the front of the incorrect customer register receipt, briefly describes the reason for the voided transaction on the reverse side and initials the receipt.
The voided customer register receipt is initialed by the Copy Center Manager. The voided receipt is retained in the cash register for reconciliation at the end of the day (see "Daily Cash and Sales Reconciliation").
At the end of the day, the Bookkeeping Clerk utilizes the "Z" tape function and clears the register. The reset number from the "Z" tape is recorded on a Daily Reconciliation Form (Exhibit "F"). The Bookkeeping Clerk retains the clearing tape and gives the Daily Reconciliation form to the Register Clerk.
The Register Clerk counts the cash in the register, including the change fund, and records the count in the "Ending Cash" column. The change fund is removed and recorded in the "Starting Cash" column and subtracted from Ending Cash to get total cash for deposit. Each check is listed separately and added together. The total of cash and checks is the deposit.
The cash and checks for deposit are placed in a secured bag and stored in the Copy Center safe overnight along side the change fund. The Daily Reconciliation Form is returned to the Bookkeeping Clerk along with any voided register receipts, Work Requests, and returned merchandise receipts for the day.
Using the clearing tape, the Bookkeeping Clerk completes the rest of the Daily Reconciliation form.
The clearing tape contains totals for cash sales, charge sales, gross sales, refunds, voids, individual category sales, and sales tax. The sales amount for each category is recorded in the "Cash Register" column on the Daily Reconciliation form. All refunds and voids are recorded in the "Adjustments" column for each category.
Adjustments (by categories) are subtracted from Cash Register Sales to arrive at "Adjusted Sales." Adjusted Sales are then totaled to arrive at total sales. The Cash Register and Adjustments Columns are totaled vertically as a check on the cross-footed totals.
The returned merchandise receipts are removed from the register drawer, totaled and checked against the refunds on the clearing tape. The two should be equal. Any discrepancies are reported to the Copy Center Manager, researched, resolved and documented.
Total charge sales as printed on the clearing tape are recorded on the applicable section of the Daily Reconciliation form, and any adjustments for voided charge sales are subtracted from total charge sales to get adjusted charge sales. Adjusted charge sales are subtracted from total sales to get total cash sales. Total cash sales should equal the deposit. Any difference is recorded as cash over or short (as applicable) and is reported on the Reconciliation form and on the ROCR.
The Bookkeeping Clerk initials and dates the form. The clearing tape, voided customer receipts, returned merchandise receipts, Work Requests, IDCC copies, adding machine tape of all checks received, and the customer register receipt for IDCC sales are attached to the Daily Reconciliation form.
The Copy Center Manager reviews the Daily Reconciliation form and other attachments (as applicable). The reset number on the Daily Reconciliation form is checked to see that the sequence is unbroken. After reviewing the forms, the Copy Center Manager initials the Daily Reconciliation form. If over or short exceeds $20.00, the ROCR must be brought to the attention of and approved by the Budget Administrator. The ROCR and Daily Reconciliation form with attachments are returned to the Bookkeeping Clerk, and filed by date.
All receipts are deposited in accordance with University Policy FN01. The total monies are recorded on a bank deposit slip, secured in a deposit bag, and placed into a safe until deposited. Deposits are made in accordance with Procedure CR 2005 - Depositing Currency, Coins, Checks, and Money Orders.
A secured bag and courier are used to make the deposits and a courier log is maintained. (All monies are transferred in a secured deposit bag in accordance with Procedure CR 2004 - Accountability for Transfer of Items of Value (Except Equipment)). A screen print of the ROCR and the Daily Reconciliation form are filed by date. A copy of the Daily Reconciliation form is made and forwarded to the Financial Officer along with a copy of the ROCR.
An ROCR is prepared and processed. Deposits will be credited to Department Number 03- 015-17 Fund 10010, Object Code 030.
A Monthly Sales Summary (Exhibit "G") is prepared from the Daily Reconciliation forms and forwarded to the Copy Center Manager. Sales are summarized and totaled by cash and charge sales. Sales are also separated and totaled by category, i.e. Ozalid, Xerox, Misc., 5080, and Color. Miscellaneous includes fax and other services not categorized individually. These categories have corresponding keys on the cash register.
The data compiled in the Monthly Sales Summary is later used to prepare an Annual Sales Summary. (Exhibit "H").
The Monthly and Annual Summaries are used by management to reconcile the Copy Center data with the official University data (i.e., IBIS Financial System data). The reports are also used monitor and track sales and trends in each sales category to determine the overall "financial health" of the Copy Center.
The Financial Officer reviews the copies of the Daily Reconciliation form. Reset numbers are monitored to ensure that the sequence of numbers is unbroken.
The cash for deposit as computed on the Daily Reconciliation form is compared with the corresponding ROCR to ensure that all receipts are deposited intact. The Financial Officer/Financial Assistant approves the ROCR in accordance with the instructions specified in the IBIS.
An analysis is done once a year by the Financial Officer in order to match sales with related supplies expenses. This analysis is based on supply expenses as a percentage of sales.
The Financial Officer randomly selects a month for testing. Purchasing documents of Copy Center supplies for that month are totaled by the Financial Officer. Sales for the same month are accumulated from the Daily Reconciliation forms and totaled. Related supplies expenses as a percentage of sales is then obtained by dividing total purchases by total sales.
The current percentage is compared with the last two percentages to check for reasonableness and significant changes. Significant variances, if any, will be brought to the attention of Copy Center management, investigated, and resolved.
See Procedure CR2002 - Processing Returned Checks.
The Financial Officer is responsible for ensuring that procedures pertaining to the accountability and safeguarding of all cash receipts, cash funds, and other assets are established and followed in accordance with approved University policies and procedures. Regular audits relating to advances, cash, travel, equipment accountability, and other expenditures provide a means to protect University assets. The Financial Officer is responsible for working with Internal Audit when audits are being performed in the administrative area, as well as performing an annual audit that is submitted to the Assistant Controller.
Record retention must be managed in accordance with Policy AD35 - University Archives and Records Management, and records schedules approved by the Records Management Advisory Committee, Office of General Counsel, and Office of the President. These retention requirements are the University's retention criteria, either derived or based upon federal, state, and local statute or regulations, industry standards, and business needs. Retention beyond recommended time periods require justifiable reasons and warrant review by the Records Management Officer or designee. All documents must be maintained in such a manner so as to provide ease of access for review, and to provide a suitable audit trail for all transactions.
- Documents subject to a Legal Hold (see AD35, Legal Hold). A legal hold will remain in effect until it is released in writing by the Office of General Counsel.
- Documents under audit or review, either internally or externally. The retention period extends until released by the Corporate Controller's Office. The Financial Officer will be notified regarding any accounts which are under audit; the Financial Officer will be responsible for contacting the department.
Additional questions may be directed to the University Archivist or the Records Management Officer.
For questions, additional detail, or to request changes to this procedure, please contact the Department Head, Architectural Engineering.
Date Approved: 1/17/2000
Most recent changes:
- Revision 2 - 11/30/1999 (Revised to reflect current operations)
Revision History (and effective dates:)
- Revision 1 - 06/17/1982
- Original - 6/24/1974