Systems and Procedures
A Division of The Corporate Controller's Office
IN

Procedure IA2015 - Collection of Fees at University Pools

Intercollegiate Athletics

Policy Steward facilitating procedure: Athletic Director

Table of Contents:


GENERAL:

At the University Park Campus, there are five University swimming pools available to students, faculty, staff, P. S. U. Retirees, their families (under the age of 18) and the general public for recreational purposes. The facilities are available for both individual and group use, subject to academic and Intercollegiate Athletic demands, priorities, and scheduling limitations. The McCoy Natatorium facility houses three indoor pools and one outdoor pool adjacent to the building. Another indoor pool is located in the White Building. The programmatic aspects of pool operations at all locations are under the supervision of the Director of Aquatics. Facilities management is a function of the Building Coordinator at each location. The indoor pools are open for recreational swimming at varying times throughout the year. The outdoor pool is open seven days, weather permitting, from approximately the first of May until the first of October (under normal seasonal conditions).

Priorities and fees for use of the University pools are established by Intercollegiate Athletics. The fees are approved per University Policy AD15 and are administered through the Director of Aquatics’ office. The fee structure is based on the user’s University affiliation and other specific conditions relating to pool use priorities. Proper identification is required to receive any of the “special” discounted rates. A current schedule of rates is available from the Director of Aquatics’ office located in the McCoy Natatorium.

Locker room facilities are available free of charge to patrons using the University pools. University supplied towels are also available upon presentation of a P. S. U. Identification Card or other suitable form of identification (for the general public), which is retained until the item is returned.

Direct supervision of swimming fee collection, reconciliation, and deposit is the responsibility of the Swimming Pool Operations at the McCoy Natatorium and White Building towel desks. This is where admission to the University pools is controlled (including the ticket sales window at the outdoor pool) and the towels and locker keys are issued. Generally, part-time employees (“pool attendants”) are scheduled in shifts to operate the cash registers and collect the fees.

PROCEDURE:

COLLECTION OF FEES/POOL OPERATIONS

Fee Collection Points

Swimming fees are collected at three separate locations. Two of these are walk-up counters referred to in this procedure as “towel desks” (indoor at Natatorium and White Building) and the other is the “ticket sales window” at the outdoor pool.

In the McCoy Natatorium, fees are collected at the same towel desk for all three indoor pools. All ticket sales are recorded on a cash register, with separate keys for each ticket category. A change fund is maintained specifically for this register (cash register operations are covered in detail later in this procedure). The Natatorium towel desk is also the central collection/report-preparation point for cash deposits from both Natatorium registers and a safe is used for the retention of change funds, cash receipts (overnight only), unsold tickets, etc. Change funds and pre-numbered tickets are signed out from this safe to both registers (outdoor pool and “inside” register) at the beginning of each day.

At the Natatorium outdoor pool, fees are collected by pool attendants for single and multiple swim tickets (exhibited later) to be used at this pool only. A cash register is also used at this location to record all ticket sales by category. A separate change fund is maintained for this register, which is signed out each day from the safe inside the Natatorium.

The pool located in the White Building is operated in the same manner as the Natatorium indoor pools. Fees are collected at the White Building towel desk, and all ticket sales are entered on a cash register at the point of sale. A separate change fund is maintained for the White Building register, and is signed out daily from a locked cabinet in the Swimming Pool Operator’s Office at that location. Cash reconciliation and reporting is also handled at White Building, and deposits are made directly from this location (not via McCoy Natatorium). However, all pool-related functions (exclusive of facilities) at White Building are also the responsibility of the Director of Aquatics.

The Aquatic Office, located in the McCoy Natatorium, receives Interdepartmental Charges and Credits (IDCC) for University group pool rental fees. This office also issues University Park Invoices for swimming pool rentals by non-University groups (groups that do not have a University budget.) Neither a cash register or change fund is required for collection of these two methods of payment, since the IDCCs are processed through Central Accounting and the invoices are forwarded to the Bursar’s Offices for collection. Details on the processing of group pool rentals are covered later in this procedure.

Cash Register Operations

As mentioned previously, a cash register is used at each of three swimming fee collection points: two at the McCoy Natatorium (one inside at the towel desk, one at the outdoor pool), and one at the White Building towel desk.

All registers are electronic and have an Internal Sales Journal (“audit tape”) that records all cash sales transactions, “clearing” reports, resets, etc. The registers have a separate department key for each type of fee (category), a non-resettable sequential “reset number” to monitor the register “clearing” mode, and other required features to ensure adequate financial controls and audit trails.

Customer receipts are generated for each sale, but are not issued to the patron for reasons discussed later in this procedure.

The Swimming Pool Operators at all locations are responsible for training pool attendants on the cash registers, and also to directly supervise their function of swimming fee collection at each register site. All pool attendants are either regular technical-service employees or part-time (Wage Payroll/Work Study) employees hired by Intercollegiate Athletics.

Voided Transactions - All Sales Locations

A “void” may result from one of two possible errors: 1) An incorrect cash register entry, or 2) a damaged/ruined ticket. In case 1, the “void” key is used to record the erroneous entry and the proper entry is then made for the correct entry. This voided entry is recorded on the cash register Internal Audit tape (and on the “X” or “Z” Management Report, whichever is used at the end of the day or shift.). The customer register receipt tape is retained and the Pool Attendant on that register must initial the reverse side and briefly describe the reason for the void. This receipt is placed in the cash drawer until the end of his/her shift. The Swimming Pool Operator on duty at the end of the day must review and approve all voided transactions before the Pool Attendant leaves for the day.

In case 2, the damaged or ruined ticket must be clearly marked “void” across the face of both halves and placed in the cash drawer until the end of the shift. The break in the numeric sequence of the tickets must be noted on the Natatorium Daily Cash Reconciliation form and Report of Cash Receipts prepared for that day. All such voids must be reviewed and initialed by the Swimming Pool Operator on duty at the time of the reconciliation. All voided tickets must be forwarded to the Athletic Business Office and held in the safe for audit purposes per the retention schedule specified at the end of this procedure.

Change Funds

The source of the change funds used at the University Pools is the Financial Officer. Swimming Pool Operators are designated as the custodians and are responsible for maintaining and safekeeping the funds.

Transfer of accountability from supervisor to employee (Pool Attendant) takes place when a change fund is removed from the safe and issued (prior to opening) each day. The employee counts and records the various bill and coin amounts that make up the change fund on a Natatorium Daily Cash Reconciliation form that is prepared and initialed by the employee for each register at the beginning of each day.

At closing, the transfer from employee back to supervisor is accomplished when the Swimming Pool Operator examines and initials the Natatorium Daily Cash Reconciliation form as the change fund and receipts are collected from each register.

Check Policy

Checks may be accepted for the payment of swimming fees at the University Pools, subject to the requirements outlined in this section.

A sign or placard must be posted in a prominent place at all locations where swimming fees are collected and list the following information:

  1. A current valid Penn State I.D. Card or current driver’s license (non-students), is required to pay by check.
  2. All checks must be made payable to “The Pennsylvania State University.”
  3. There will be a $25.00 fee for any checks returned by the bank.
  4. Check amounts are limited to the fee amount only.

When a patron wishes to pay by check, it must be prepared according to posted instructions. The employee accepting the check will examine the patron’s identification and verify the data on the check: date, payee, amount and signature. When accepted, the check is restrictively endorsed (stamped) “Deposit Only - The Pennsylvania State University,” and contains the necessary designated depository bank information per University Policy FN01. The checks are retained with other receipts at the location. The department number (03-027-24), fund number (1005), and object class (030) are also stamped on the reverse of each check. This enables the Bursar to determine where to send returned checks for further action.

When a check is returned by the bank as invalid, the Director of Aquatics is notified by the Bursar’s Office via memo with the check attached. It is the department’s responsibility to collect amounts due the University. The fee (and returned check amount) must be collected before the University Pools can be used again by the patron. The appropriate staff, along with the Financial Officer, will follow the steps outlined in Procedure #CR2002 - Processing Returned Checks.

Fee Structure/Ticket Types

Swimming pool admission fees vary according to the facility, type of ticket requested and the patron’s University affiliation. There are eight different pricing combinations, but the two basic types are the “individual swim” ticket and the “multiple swim” ticket (semester/session tickets for indoor pools and “15 swim” tickets at the outdoor pool). Samples of the various types of tickets are shown in Exhibits "A", "A-1", and "A-2" and are labeled appropriately. All tickets are sequentially pre-numbered, and all semester/session tickets have an audit stub for reconciliation and other purposes.

Individual daily swim admission to the outdoor pool is entered on the cash register when the patron pays the fee, and only the “paid” patrons are then permitted to pass into the enclosed swimming area. Tickets for the individual daily swim admission to the outdoor pool are not used due to problems that paper tickets would cause with littering and the potential damage to the pool filtering equipment.

Ticket stock for multiple swims at all locations is obtained from the Financial Officer (who is responsible for all ticket stock), and “blocks” of ticket numbers are signed out to the various areas. All ticket stock for the Natatorium Pools is retained in the safe at the McCoy Natatorium Towel Desk. Ticket stock for the White Building pool is retained in locked storage at that location.

Ticket Sales - Indoor Pools

The patron approaches the towel desk and specifies the type of admission desired (individual swim, semester swim, family, etc.)

The towel desk employee will determine the appropriate fee and ticket required for the specific patron classification. Identification is required in all cases, regardless of classification. For students and faculty/staff, this must be the current valid P. S. U. identification card. Students also need to verify their enrollment status when purchasing a semester/session ticket. Non-PSU patrons 13 years of age or older, must present an acceptable form of identification when using the indoor pools.

The employee will collect the proper fee amount from the patron, and pull the appropriate ticket from the assigned block of tickets. If payment is made by check, the check is handled per the requirements in the “Check Policy” section covered earlier. The proper cash register “department” key is pressed to enter the sale into one of the ticket categories. All information on this sale is printed on the internal sales journal (audit tape) and is also stored in memory for printing on either the “X” or “Z” management reports at the end of the day (or shift).

The steps taken when issuing tickets depend on the type of ticket:

Daily Admission Swim Tickets

Individual (daily admission) swim tickets (Exhibit "A") are one-part tickets with no audit stub, and the patron does not take physical possession of the ticket. Both the ticket and identification card are placed in a numbered mail slot/box until the patron finishes the swim.

Semester/Session Tickets

When a two-part semester/session ticket (Exhibit "A-1") is issued, both halves of the ticket are completed as required, and the patron is asked to sign his/her half. The other half is the audit stub. The patron’s name is printed on the audit stub for legibility, since these stubs are filed in alphabetical order for audit as well as reference purposes in the event that a ticket is lost or stolen. The ticket is divided and the audit stub is retained in the register until the end of the day, when the daily reconciliation is performed.

Semester ticket buyers must also surrender their identification card while swimming, and it is placed in a mail slot/box with their half of the ticket.

Locker Keys

The locker key is issued from a mail slot/box that is numbered to match a tag on the key. All patrons are issued a locker key for the storage of valuables, etc. while swimming, whether they intend to use it or not, and must also return the key to get their identification card back. Lockers may be rented for a fee by the semester or summer session.

Towel “Loans”

All patrons receive a towel to use while in the facility. The identification card is held as security for the return of the towel. The employee assures that the towel is returned before the I. D. is returned to the patron.

An approved miscellaneous fee is charged to cover the cost of lost items such as towels, locks, and keys. This fee is also intended to cover the cost for any damages to items that are borrowed and not returned in the same good condition.

Replacement of Semester/Session Indoor Pool Tickets

This section describes the process to be followed when a patron requests replacement of a lost or stolen semester/session Indoor Pool ticket. The objective of this policy is to minimize lost ticket revenue due to fraudulent claims of loss or theft, and to avoid penalizing the patron who has legitimately lost a ticket (or had it stolen). A “graduated” fee is charged for the first and second replacements of the semester/session ticket. After the second request a replacement requires the full-price of the semester/session ticket. The procedure provides a means for apprehending those who would abuse the replacement privilege or would steal a ticket.

Voiding the Original (lost) Ticket

When a patron approaches the towel desk with a ticket replacement request, he/she must provide a valid form of identification (PSU ID card for students/faculty/staff; driver’s license with picture for others) and specify the type of ticket originally purchased.

The towel desk employee (after advising that a replacement fee is charged) will refer to the alphabetical file of audit stubs for the particular type of ticket, then pull and clearly mark the stub “Void.” The patron’s identity is verified with the ID picture. The patron’s name and ticket number is entered on a listing which is circulated between the McCoy Natatorium and White Building. The listing serves as the “hot sheet” which is used to prevent wrongful use of a lost/stolen ticket by another party, and to provide means to apprehend the individual for further action. As a further deterrent to abuse of the replacement policy, the ticket number is posted on a conspicuously-displayed placard at both towel desks (which identifies the card as invalid). The placard shows the graduated fee scale and includes a statement on penalties for fraudulent use.

Collecting Fee and Issuing a Replacement Ticket

Pool Operators will collect the ticket replacement fee, entering it on the appropriate cash register “department” key. These fees are identified separately on the Daily Cash Reconciliation form and Report of Cash Receipts, discussed later.

A replacement semester/session ticket (Exhibit "B"), which is of a unique color and from a separate numeric sequence, is completed. The patron’s name is printed on the audit stub, and the patron must sign the other half, which he/she retains. The “new” audit stub is stapled to the top of the voided (“old”) ticket stub, and the set is filed in alphabetical order with the other semester/session tickets.

Ticket/Admission Sales - Outdoor Pool

Patrons at the outdoor pool must enter an aisle way at the ticket sales window to purchase a ticket or to pay for admission. Students, faculty and staff must produce a Penn State ID card to purchase the multiple 15-swim ticket (Exhibit "A-2"). When the patron identifies which type of admission he/she desires, the Pool Attendant will collect the fee and enter the sale on the appropriate cash register key. Checks are accepted per the conditions specified in the “Check Policy” section.

Daily Swim Admission

There are no tickets issued for the individual “daily admission” fee, which is good for one (entire) day. As is the case with the indoor daily admission swim ticket, physical possession of a ticket is not desired because of littering and equipment maintenance problems. Therefore, admission to the outdoor pool is restricted by means of a narrow corridor (gate) through which a patron cannot pass without first paying the fee. Because there is no convenient means of verifying the “computed sales” figures supplied by the cash register against a physical count of ticket stubs, the outdoor pool ticket sales operation is closely supervised by the Swimming Pool Operators. The Operators periodically monitor ticket sales to assure that each daily admission is entered on the register as the fee is paid.

“15-Swim” Tickets

Multiple admission “15-Swim” tickets are issued at the special rate to patrons with use identification block “1" punched, if they wish to enter the pool area at that time. A block is punched each time the ticket is subsequently presented at the ticket sales window, until the last block is used. The ticket is then collected and discarded.

NOTE: Since it is impossible to monitor the number of swims used by an individual at any point in time, a “No Replacements” policy is in effect for “15-Swim” tickets. All patrons purchasing these tickets are advised that they are like cash, and should be protected as such. In addition, a sign stating this policy must be posted to assure that all patrons are aware of the policy.

Readmission to the Area

Patrons are permitted to leave the enclosed pool area and return the same day for the price of a single admission. The Pool Attendant will stamp the patron’s hand if he/she leaves and plans to return later that day. Many different stamp configurations and several ink colors are rotated routinely from day to day to assure adequate controls against invalid use of the pool.

Pool Rental For Use By Groups

Both University and “outside” (non-University) groups may rent exclusive use of either the outdoor or indoor pools on an hourly basis. The rate varies according to the groups’ University affiliation, and in certain situations the group must also pay direct costs for required personnel (lifeguard, towel attendant, etc.). All such rental arrangements must be made through the Director of Aquatics in McCoy Natatorium, where a current schedule of rates, priorities, and other conditions are available. There are three payment methods for pool rentals:

  1. Payment by groups that have a University budget is made via the Interdepartmental Charges and Credits form (IDCC).
  2. Payment for rental fees by outside groups must be by check, according to the guidelines specified earlier in this procedure.
  3. A third method of payment is to have each individual in a group (either University or non-University) pay his/her own admission to “open swimming” times at the particular pool entrance rather than the group hourly rate.

These situations are described in detail below. Continuing Education Conferences may be handled in yet another manner, which is covered under a separate heading below.

Hourly Rentals - University Groups

University departments or University-affiliated groups (clubs, Continuing Education Conferences, etc.) that wish to rent pool time must contact the Aquatic Office for information on rates and availability. The Aquatic Office will record all relevant information on an “Aquatic Facilities Request Form” (Exhibit "C"). The Director of Aquatics will review the request form and will either approve or deny the request, subject to established use priorities, pool availability and other factors. If a request is denied, the group’s representative is advised, and an attempt is made to reschedule or otherwise resolve the problem.

When a request is approved, the request form is “priced” and the approval is noted in the “remarks” column. The reservation is recorded in a schedule book in the Aquatic Office. Also, a copy of the approved request form is sent to the appropriate Swimming Pool Operator to be logged in on a calendar, so the Towel Desk staff will be aware of the reserved time period and payment method (if they must collect the fees). Actual charges are billed to the user on an Aquatic Use Billing Detail Sheet (Exhibit "D") and payment is made via IDCC. If an IDCC is sent before an event, the IDCC is held until after the event and actual charges are computed. At such time, the IDCC is processed and the fee amount is credited to Department number 03-027-24 (Swimming Pool), Fund number 10010 (Sales Income).

Members of the group renting the pool will be admitted only upon presentation of the proper identification at the pool entrance, indicating that the individual is part of the renting group.

Hourly Rentals - Non-University Groups

With the exception of the processing steps and a separate billing process, pool rental requests from non-University groups are handled in exactly the same manner as University groups. If the request is approved, it is scheduled as previously indicated. After the event, an Aquatic Use Billing Detail Sheet (Exhibit "D-1") is prepared and attached as support to a University Park Invoice and sent to the organization.

Individual Use By Group Members

In some cases, a group may elect to let the individual group members pay their own admission at the pool entrance with proper (and pre-arranged) ID. These are handled as “normal admissions” to the University pools, but advance notification is required for scheduling and facility requirements.

Continuing Education - Conference Center Use

The Conference Center can arrange use of the University pools for conferences in three different ways, depending on the situation:

The “hourly rate” payment process (via IDCC) is covered in detail above, and the Conference Center is treated as any other “University Group.”

The Conference Center I.D. Card (not exhibited) is a card issued by the Conference Center to conferees, and which, by special arrangement may be used to provide the bearer admission at the McCoy Natatorium Indoor and Outdoor Pools upon paying the daily admission fee at the gate. This arrangement is worked out between Conference Center Management and the Aquatic Office on an “individual-event” basis, with the normal request/approval/scheduling sequence.

The Conference Center Indoor/Outdoor Swimming Ticket (Exhibit "E") is a pass which permits the bearer to use any of the McCoy Natatorium Indoor and Outdoor Pools without paying a fee at the pool entrance. This arrangement is worked out between Conference Center Management and the Aquatic Office on an “individual-event” basis, with the normal request/approval/scheduling sequence.

These tickets are presented at the gate entrance by the conferee, collected by the Desk Attendant and placed in the cash register drawer. They are valid for a single admission to the pool indicated on the ticket. At the end of the day, these tickets are collected by the Swimming Pool Operators and forwarded to the Aquatic Office for billing purposes. They are not entered in the cash register as sales.

The Clerk in the Aquatic Office will accumulate all Conference Center Swim Tickets for a particular Conference budget. The Aquatic Use Billing Detail Sheet (Exhibit "D") is prepared and sent to the appropriate Conference Center contact person for the completion of an IDT in the proper amount.

RECONCILIATION, REPORTING AND DEPOSIT

Daily Cash Register Reconciliation

The end of the day (or shift) routine to reconcile the cash register drawer at each location will depend on the total income (ticket sales) amount collected during the day (or shift) and the time transpired since last deposit. An “X” Report Tape, also known as the “Read Only” Report, provides the ticket sales by category, but does not clear (reset) the register. This “X” Report may be run during the day to see how much has been collected and whether a deposit is required.

Reconciliations - Daily Sales of $200 or More

The swimming pool operators clear the registers at the end of the day by using the control key to generate a “Z” (Management) Report Tape, which shows the department sales totals and advances the non-resettable clearing sequence number. The register at each location must print the “Z” Report Tape each day that the particular pool is open and at least $200 in fees has been collected, or at least once a week regardless of the amount collected, per University Policy FN01. The control keys are retained by the Swimming Pool Operators only, and are not left in the registers at any time.

At the end of any day that the $200 ticket sales level is reached at a register/location or at least once a week regardless of the amount collected, the attendant will “count” the drawer, and the Swimming Pool Operator in charge at that location will clear and “reset” the register as follows:

  1. The Pool Attendant will count the cash on hand in the register drawer and enter the amounts (by denomination) in the “Amount Deposited” column on the same Natatorium Daily Cash Reconciliation form (Exhibit "F") used to “open” earlier in the day. This column total is computed and entered on the “Total Cash and Checks To Be Deposited” line.
  2. All ticket stubs are removed from the cash drawer, assembled in “like” groups, counted, and placed in numeric order. The number of tickets in each category is recorded at the left of the respective line.
  3. The cash register control key is inserted by the Swimming Pool Operator and turned to the “Z” mode key position. This generates the previously referenced “Z” (Management) Report Tape and automatically increments the internal sequential “reset number.” The tape is given to the Pool Attendant for recording on the Daily Cash Reconciliation form and reconciliation with cash on hand totals. The internal sales journal (audit) tape in the register prints a duplicate of this report. This tape remains in the register until the spool is replaced, and the “used” spool is retained locally with all other support.
  4. Using the “Z” Report Tape information, the Pool Attendant will record the reset number and all “department” (ticket category) sales totals in the appropriate spaces on the same Natatorium Daily Cash Reconciliation form. The Total Sales figure is computed, any “voids” are properly noted, and the “Adjusted Sales” figure is entered. Support for all “voids” must be attached to the form.
  5. The bottom “Total Cash and Checks To Be Deposited” and the “Adjusted Sales” amounts should be equal. If not, any difference between the totals must be recorded on the “Cash Over or Short” line. The result is recorded as the bottom line figure , “Total Cash and Checks To Be Deposited.”
  6. When steps 1) through 5) have been completed, the Attendant must date and sign the Daily Cash Reconciliation form. The cash, “Z” Report tape, completed Daily Cash Reconciliation form, ticket audit stubs and any other supporting documentation must be presented to the Swimming Pool Operator for verification and approval.
  7. The empty cash register drawer must be left open and the change fund retained in the safe when the facility is closed for the night.

The Swimming Pool Operator will examine and verify all information received from the Pool Attendant. Sales totals from the “Z” Report Tape are compared to the figures on the reconciliation form. The cash is counted once again in the presence of the Attendant, and if the total is verified, the operator will initial the Daily Cash Reconciliation form to signify acceptance of the figures and to transfer accountability for the cash from the Attendant. The cash register “in” reset number is compared to the previous day’s closing number, and the “out” number is verified on the reconciliation form, to assure that the sequence is unbroken. Two photocopies of the completed Natatorium Daily Cash Reconciliation form are made for later distribution. Any discrepancies must be resolved before the Attendant leaves for the day and the Pool Operator initials the form. When the Pool Operator’s review is complete, the change fund is returned to the safe along with any unsold tickets and the sold multi-swim audit stubs are filed with others in the alphabetical reference file. The other documentation is used to prepare the cash for deposit (detailed below).

Reconciliations - Daily Sales of Less Than $200

An additional cash register reconciliation report is available in situations where less than$200 is collected in any day at a register and if a week has not transpired since last deposit, when a shift change occurs, or if the supervisor wishes to monitor sales totals through the day. This report is the “X” (Management) Report Tape, also known as the “Quick Cash” or “Read Only” Report. It provides the same ticket sales totals by category as the “Z” Report Tape, but does not clear (reset) the register. This permits a drawer reconciliation without the need to prepare a Daily Cash Reconciliation form or Report of Cash Receipts, but only if the $200 compulsory deposit level specified in University Policy FN01 is not indicated as a “total sales” figure on the tape.

The Swimming Pool Operator may initiate an “X” (Management) Report Tape as follows:

  1. The Pool Attendant will count the cash on hand in the register’s cash drawer (less change fund), and write down this total amount for comparison with the “X” Report “Total Sales” figure. All ticket stubs are removed from the drawer, assembled in groups, counted, and placed in numeric order.
  2. The Swimming Pool Operator will insert the cash register control key and turn it to the “X” mode key position. The resulting report, referred to as the “X” (Management) Report Tape, will provide a tape that lists ticket sales totals by category (like the “Z” Report Tape), but will not clear or “reset” the register.
  3. The resulting total is compared to the Pool Attendant’s cash drawer count. Any variance (over/short) between the two figures must be identified, written on the “X” Report Tape, and initialed by both the attendant and Swimming Pool Operator. This over or short amount will be included on the next Daily Cash Reconciliation form (Exhibit "F") and Report of Cash Receipts prepared when the $200 level is reached. All other reconciliation steps are performed in a manner similar to those described above.
  4. If last shift of the day, the Swimming Pool Operator will lock the cash (including change fund) and initialed “X” Report Tape(s) in the safe overnight, with all other materials (tickets, etc.).
  5. When a deposit is required to be made, the register is cleared/reset using the “Z” mode key position (per the procedure described earlier). The initialed “X” Report Tape(s) is (are) retained as an audit record as support for the Report of Cash Receipts, which is prepared as indicated below.

All “X” and “Z” Reports are attached (with all ticket audit stubs, etc.) to appropriate Daily Cash Reconciliation form and Report of Cash Receipts as support, and are retained as audit documents in the Aquatic Office. When the (internal) audit tapes need replaced, the intact, completed tapes are retained locally with the other documentation. Retention of this and other supporting documentation are specified in the “Audit/Record Retention” section at the end of this procedure.

Report of Cash Receipts Preparation

Upon completion and approval of the Daily Cash Reconciliation form, the Swimming Pool Operator will prepare a Report of Cash Receipts. The Daily Cash Reconciliation form information for each sales category is transcribed to the “ROCR” where indicated. Department number 03-027-24 (Swimming Pool), Fund 10010 (Sales Income), Object Code 0030 (Sales) is credited for all income. Bad Check Fees should go to Fund 10010 (Fees Income), Object Code 020 (Other Fees Income). Cash over (short) is credited (debited) to Fund 0752. All overages or shortages over $20.00 must be approved by the budget administrator/budget executive per Policy FN01.

The “ROCR” is processed through the IBIS system and all support (Daily Cash Reconciliation form, “X” and/or “Z” Report Tapes, voided register receipts, etc.) are stapled together and held in the safe for subsequent attachment to a print-out of the “ROCR” and forwarded to the Financial Officer. Natatorium and White Building deposits are prepared identically, but are submitted at different locations, as described below.

Depositing Income

McCoy Natatorium Deposits

The Swimming Pool Operator at the Natatorium processes the Report of Cash Receipts and places the deposit in a secured cash bag. The bag is locked in the safe until it can be delivered to the Bursar’s Office or bank at the opening of business the next working day for deposit.

Upon return to the Natatorium, The Pool Operator will assemble the following information from each deposit transaction into a set and forward it to the Financial Officer.

The processed “ROCR” is retained in the IBIS system and the Natatorium Daily Cash Reconciliation form is filed locally (in the Director of Aquatics’ office) for audit purposes, per the retention period specified at the end of this procedure.

The Financial Officer will maintain a file of these cash reports and related support for local accounting records and audit purposes, and will perform other functions as specified in the “Auditing Responsibilities” section of this procedure.

White Building Deposits

The Pool Operator at White Building prepares deposits in exactly the same manner as that described above for the Natatorium. However, the secured cash bags are delivered to the Financial Officer rather than being directly deposited. Receipt of the bags and subsequent deposit by courier to the Bursar or bank, and the processing of the “ROCR” in the IBIS system, will be handled as specified in the procedure CR2004 - Accountability for Transfers of Items of Value (Except Equipment) .

Financial Reconciliation

Periodic reconciliations are to be performed under the direction of the Director of Aquatics to help ensure that related sets of financial documents balance, and thus test the integrity of the local record keeping system. Results of reconciliations are to be reviewed by the Director of Aquatics.

On a monthly basis, University “Central Accounting” Monthly Budget Reports are to be examined and compared to the processed “ROCR” to ascertain that account 03-027-24 was credited with all of the income deposited.

PROCESSING RETURNED CHECKS

See Procedure CR2002 - Processing Returned Checks.

AUDIT COORDINATION - FINANCIAL AND PROCEDURAL

The Director of Aquatics is responsible for monitoring the controls and methods as discussed in this procedure, as well as conducting periodic spot audits.

The Financial Officer is responsible for monitoring the financial activities of the University Pools and performing spot audits on a periodic basis as outlined in the Financial Officer Procedures Manual.

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, DISPOSITION AND DESTRUCTION:

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.

Upon expiration of a stated period of time, documents must be discarded and/or destroyed, unless permission is granted by Records Management Officer or designee to retain the records. Archival records created more than 20 years prior to the current date must be reviewed before destruction. Units should also contact the University Archivist before discarding any document which may be of permanent or historical value to the University. To safeguard the privacy of individuals, documents that contain salary information, personally identifiable information (PII), or student records must also be shredded. See Policy AD53 - Privacy Policy and AD22 - Health Insurance Portability and Accountability Act for additional information regarding privacy and the protection of an individual's personal information. For documents that must be shredded, departments may arrange for Blue Bag service by contacting the Blue/White Shredding Program of the Office of Physical Plant. Exceptions to the practice are as follows:

Additional questions may be directed to the University Archivist or the Records Management Officer.

EXHIBITS:

CONTACT INFORMATION:

For questions, additional detail, or to request changes to this procedure, please contact the Financial Officer, Intercollegiate Athletics.

CROSS REFERENCES:


Procedure Status:

Date Approved: 02/19/93

Most recent changes:

Revision History (and effective dates:)