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

Procedure PK2001 - Permit Processing, Parking Office and Kiosks - University Park

Auxiliary & Business Services - Transportation Services

Policy Steward facilitating procedure: Associate Vice President for Auxiliary & Business Services

Table of Contents:


Anyone wishing to park at the University Park Campus of Penn State must pay a parking registration fee for such a privilege. Patrons may purchase permits from the Parking Office, from centrally located Parking Office Kiosks, or from certain University Departments (upon authorization and issuance by the Parking Office). Cash and checks are accepted as payment for permits sold to patrons at the Parking Office or Kiosks (cash only), and will be processed in accordance with the applicable University policies for such payments as well as the handling specified in this procedure. The Parking Office utilizes a computerized Parking System, which details the sales and inventory controls of the Parking Office's operation. All permits, except the permits that are sold through the Kiosks, are entered in the computerized Parking System. Permits sold through the Kiosks are recorded and tracked manually.

Changes to existing fees, as well as the creation of additional parking fees, must have the approval of the University's Corporate Controller. A listing of current fees, with evidence of the concurrence of the Corporate Controller, must be retained by the Parking Office and available for review by the University Auditing Department and other authorized individuals.

Parking permit revenues applicable to this procedure are credited to Budget 08-040-24 (University Parking).

Qualifications of a particular applicant to obtain any permit are subject to the review and decision of the University Parking Office. Contact the Parking Office for current definitions of use. A detailed description of each permit available for use is published in the "Parking Enforcement Manual." For additional parking information, refer to published University Parking Office regulations available from the Parking Office, as well as University Policy BS05 . This procedure provides guidelines for the design, inventorying, issuance, revenue collection/transporting/depositing, reporting and reconciliation of the permits sold by the Parking Office and Kiosks at University Park.



Design and Printing

Generic design features of a completed permit shall include:

The Parking Office Manager is ultimately responsible for coordinating the printing of these permits and controlling their numeric series.

Upon receipt of the permits from a vendor, the shipment is carefully examined. Beginning and ending control numbers, as well as any missing numbers, are noted on the related shipping (or order) documents. Copies of all shipping and order documents are retained by the Parking Office for the period stated in the Record Retention section of this procedure.

Since permits are "cash-equivalent" in nature, they must be safeguarded in storage, use, and controls in the same manner as cash.

Inventory Records

Inventory records for permits are maintained at the Parking Office. Permits are acquired in accordance with University Purchasing policies. The Parking Office has the responsibility for maintaining (1) general accountability for the permits; (2) records which show the permits that were issued from the applicable office to the Parking Office Tellers, Kiosk Attendants, and University Departments; (3) a record of permits that were issued to patrons from the employees in (2); and (4) records which substantiate the status of permits (e.g., returned, lost or stolen, voided and retained, or on hand in the Parking Office).


Issuing Permits to Parking Office Tellers, Kiosk Attendants

Assignment of Permits

The Permit Team member assigns permits to each Parking Office Teller and Kiosk Attendant. Permits coded KV (visitor), OOD (orange one day), ROD(red one day are available for purchase at the Kiosks. When the permits are assigned, the applicable tracking sheet-- Parking Office Operations Tracking Sheet (used by the Parking Office Teller- (Exhibit "A" )), OR the Kiosk Tracking Sheet (used by the Kiosk Attendant- ( Exhibit "B" ))-- is initialed and dated, evidencing issuance and receipt of the permits being released for sale.

Note Regarding the Nittany Deck

The Kiosk Attendant working the Nittany Deck functions in the same manner as the attendants at other locations. However, since the Nittany Deck is a "multi-use" parking facility, the Attendant located at the Nittany Deck has additional responsibilities that include accepting cash for daily charge parking, as well as validating parking stubs from multiple locations. The Attendant records stub transaction activity on the Nittany Deck Tracking Sheet ( Exhibit "C" ); additionally, the Attendant uses the Kiosk Tracking Sheet ( Exhibit "B" ) to record/track permit transactions. These tracking sheets, as applicable to the specific transaction type, accommodate the verification of permits/seed money, the permit reconciliation, the validation breakdown, and the gate stubs - cash income.

Tellers and Kiosk persons also receive seed money for their respective operations on a daily basis from the Parking Office at the same time that they receive the permits to be sold. The seed money provided by the Parking Office is replenished daily by Business Services, Financial and Administrative Services. At the beginning of the shift, prior to beginning sales, the Parking Office Tellers and Kiosk Attendants initial the applicable documents (Office Daily Income Report- (Exhibit "D" ), or Kiosk Tracking Sheet- ( Exhibit "B" ), as applicable) indicating receipt and verification of beginning seed money.

Sales will then commence as discussed in "Permit Sales."


Parking Office Tellers

All permit types are available for purchase at the Parking Office. The Parking Office Teller utilizes the computerized Parking System to record permit sales activity. The teller goes into the Functions For Permits screen and accesses the appropriate function - 04 Assign Permit ( Exhibit "E" ). The Assign Permit screen lists all the details requiring entry for that permit. The Parking Office Teller records the payment details, as well as other appropriate information on the screen.

At the end of the work shift, each teller removes their cash drawer. The Office Daily Income Report ( Exhibit "D" ) is completed. All monies and the Office Daily Income Report are placed in the Parking Office Teller's assigned lock bag. The bag is locked, and placed in the Parking Office drop safe in the presence of another Parking Office employee, pending further processing as discussed in " Money Transport ," " Depositing ," " Daily Reconciliation of Revenues Collected ," and " Reporting ."

Kiosk Operations

Patrons purchase permits from the Kiosk Attendant at the respective Kiosk locations. Permit sales are recorded on the Kiosk Tracking Sheet ( Exhibit "B" ).

At the end of the shift, the Kiosk Attendant returns to the Parking Office with the remainder of the unsold permits and cash. The Kiosk Attendant records all the permits returned and/or voided in the appropriate areas on the Kiosk Tracking Sheet ( Exhibit "B" ) or (" Exhibit "C ") if Nittany Deck). The Kiosk Attendant places the cash and Kiosk Tracking Sheet in the lock bag, secures bag and places bag in the Parking Office drop safe in the presence of another Parking Office employee, pending further processing as discussed in " Money Transport ," " Depositing ," " Daily Reconciliation of Revenues Collected ," and " Reporting ."

Unsold permits are returned to the Permit Team Member who updates the Master List ( Exhibit "F" ) appropriately. The Permit Team Member then completes a new Kiosk Tracking Sheet with the permits issued for the next shift. The permits and new Kiosk Tracking Sheet are placed in a separate envelope and secured in the Parking Office safe for the next shifts' use.


For Kiosk operations , the Permit Team Leader maintains a Master List ( Exhibit "F" ), which indicates the status of permits issued, sold, unsold/returned, and voided by Kiosk Attendants. At the Parking Office , the computerized Parking system documents the activity transacted by the Parking Office Tellers (e.g., permits issued, returned, sold/voided), generating a List of Permits by (Parking) Chair ( Exhibit "G" ) to summarize/report this activity.


Daily, all lock bags are removed from the Parking Office safe by the Kiosk Coordinator (or Designee). Lock bags are then transported directly to the depository safe in Business Services, Hostetter Building, or if this action occurs first thing the next business day, to the appropriate Finance and Administrative Services staff person. The Kiosk Coordinator is escorted by an armed Police Services Officer. This process is logged/recorded by the applicable entries to the Lock Bag Transport Log ( Exhibit "H" ). Processing will continue as documented in the "Depositing" section, below.


Every morning, the depository safe at Business Services is opened. Two Finance and Administrative Service employees participate in this action, providing evidence of the receipt/proper handling of the locked bags. This action is documented by completion of applicable lines on the Lock Bag Transport Log ( Exhibit "H" ). Using the Business Services' key copy to open the lock bags received, the revenues received are counted and deposited according to University Policy FN01 . The total monies are recorded on a bank deposit slip, secured in a sealed deposit bag, and placed in a safe until picked up by Brinks Security for transport to the designated bank. The deposit is made according to Procedure CR2005 - Depositing Cash Revenues . All monies are transferred in a secure deposit bag according to Procedure CR2004 - Accountability for Transfer of Items of Value (Except Equipment) . (Both procedures are available on the Systems and Procedures GURU website in the "Procedures" section.)


Parking Office Tellers

A Cash Flow Report ( Exhibit "I" ) is generated from the computer system, detailing all transactions for each Parking Office Teller (by PK number). The dollar total per each Cash Flow Report will be compared to the actual cash taken from that Teller's locked bag. Any shortages or overages are handled as discussed in "Reporting."

Kiosk Operations

By extending the quantity of each permit sold (and gate stubs, if Nittany Deck) by it's fee amount, permit/gate stub sales are calculated. The calculated dollar total amount is compared to the actual cash amount taken from that Kiosk Attendant's locked bag. Any shortages or overages are handled as discussed in "Reporting."


ROCR Preparation

In addition to preparing the bank deposit slip, a Report of Cash Receipts (ROCR) must also be prepared for each deposit. The ROCR document number is recorded on the deposit slip.


Overages and shortages (if detected when reconciling as discussed in " Daily Reconciliation of Revenues Collected "), will be recorded on a spreadsheet by Revenue category. Quarterly, a review of this data will be provided to/reviewed by the Director of Transportation Services, Manager of Financial and Administrative Services at Business Services, and the Financial Officer for Finance and Business to insure financial management that overages/shortages are remaining within acceptable parameters.

Individual Accountability for Overages/Shortages

As part of the hiring process, Parking Office Management makes employees aware of the need for accuracy, as well as responsible/ethical behavior in performing their job. Overages and shortages in excess of $20 will require a written explanation by the employee to the Parking Office Manager detailing why the overage/shortage occurred. Such occurrences will be monitored for trends. If, in the opinion of management, a pattern of non-adherence is detected, warnings will be given and corrective action will be taken as deemed appropriate. This may result in change of assignment or possible dismissal, dependent upon the amount of overage/shortage in question and established past patterns of the individual in question.


The Parking Office will be notified by the Bursar when a check is returned by the issuing bank. The Parking Office Employee will follow the procedure as outlined in Procedure CR2002 - Processing Returned Checks .


Any refunds that are issued are reviewed and approved by the Parking Office Manager or his/her designee, per University Policy FN08 . All requests for refunds are prepared on a Refund Request Form .


Parking Office Permit Reconciliation

At least twice a year, the Permit Team Leader will reconcile permits based upon the List of Permits by (Parking) Chair ( Exhibit "G" ) and the physical count of permits remaining in the individual teller's drawer. This report details all the permits assigned to a specific PK# (teller) by number, color and status (e.g., issued). The permit numbers not showing a status on the List of Permits by (Parking) Chair are the permits that should be remaining in the teller's allocation. In the case of a discrepancy, the Master List ( Exhibit "F" ) is used to confirm permit numbers and dates of issuance of permits to individuals' allocations. The Permit Team Leader indicates his/her reconciliation by dating and signing the reports generated/ reviewed. Any problems will be brought to the attention of the Parking Office Manager, resolved, documented accordingly, and filed with these reports for audit trail purposes.

Kiosk Permit Reconciliation

Daily, the Permit Team Leader will reconcile permits based upon what has been recorded to the Master List ( Exhibit "F" ) and a physical count of the permits on hand. (NOTE: this is a manual reconciliation, because Kiosk operations are not computerized). In short, the sum of the permits issued/returned/sold/voided should agree with the total physical count of permits on hand. The Permit Team Leader indicates his/her reconciliation by dating and signing the Master List ( Exhibit "F" ). Any problems will be brought to the attention of the Parking Office Manager, resolved, documented accordingly, and filed with these reports for audit trail purposes.

At least once a year, the Parking Office Manager will conduct a physical count of all the permits. The Manager will also review the fiscal documents related to the issuances of the permits to verify that the information corresponds with the inventory documentation. The Manager will sign and date the documents and forward them to the Director-Transportation Services verifying the reconciliation.

Financial Review

At least once a year, the Financial Officer for Finance and Business samples/reviews the reconciliation and reporting documents utilized by Business Services-Finance and Administrative Services to ensure that related sets of financial documents balance, and in essence, test the integrity of the local record keeping system. The documents examined are initialed and dated as evidence of review. It is also the responsibility of the Financial Officer to monitor adherence to this procedure, to conduct spot audits and, if deemed necessary by the Financial Officer, conduct additional financial reviews in validating the integrity of the accounting system being used.


The Director -Transportation Services, the Parking Office Manager and the Manager/Senior Systems Analyst of the University Safety Office of Administrative Services will insure that University Policies and Guidelines are upheld. In support of these policies, the Manager and Senior Systems Analyst of Administrative Services will determine which staff members are eligible to access the network system, and will assign initial passwords for access to the system for all eligible staff members. These passwords must be revised every 75 days by the respective staff members. In addition, the University Parking Office Manager and the Senior Systems Analyst of Administrative Services will determine which staff members are eligible to access the computerized Parking system.

Data entered into the computer system is backed up on a regular basis. The backup tapes are placed in a secured location. The file server is located in a secured area which is accessible only by authorized personnel.


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.


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.



For questions, additional detail, or to request changes to this procedure, please contact the Financial Officer - Auxiliary & Business Services.


Procedure Status:

Date Approved: 03/22/00

Most recent changes:

Revision History (and effective dates):