PROCEDURE RS2001 - UNIVERSITY ICE PAVILION PROCEDURE FOR CASH COLLECTION AND ACCOUNTABILITY
Systems and Procedures
A Division of The Corporate Controller's Office
IN

Procedure RS2001 - University Ice Pavilion Procedure for Cash Collection and Accountability

Auxiliary Recreation Services

Policy Steward facilitating procedure: Director, Auxiliary Services

Table of Contents:


GENERAL:

The University Ice Pavilion is an instructional and recreational facility maintained and managed by Auxiliary Recreation Services. The facility is comprised of a large Main Rink, small Studio Rink, meeting room, locker rooms, equipment rooms, skate sharpening area, offices, and skater's lounge.

Except for periodic maintenance, the facility is open all year. When the facility is not scheduled for University class instruction or the University Intercollegiate Ice Hockey Club practice or games, it is available for private rental. Public skate sessions will also be held as scheduled by the facility manager. In addition, the University Ice Pavilion offers private and group ice skating lessons taught by a staff of professional instructors. Rink-sponsored group ice skating lessons follow the Ice Skating Institute of America (ISIA) Badge Test Program. As a convenience, skate rentals and skate sharpening are available. Also, skate laces, skate guards, skate tighteners, etc., are available for purchase.

The operations of the Ice Pavilion facility is primarily the responsibility of the Ice Pavilion Manager. This procedure, from the job position description on file, will assume that an Assistant Manager has the same operational responsibilities for the Ice Pavilion in the absence of the Ice Pavilion Manager.

All income from services whose fees must be approved by the Corporate Controller will be credited to Budget 08-027-68 (Ice Rink), Fund 1003 (Fees Income), Object Code 029 (Fees). While all other income derived from activities such as the sale of inventory items, which do not require Corporate Controller approval, will be credited to Budget 08-027-68 (Ice Rink), Fund 1005 (Sales Income), Object Code 030 (Sales).

Although there are two designated full-time cashiers for the Ice Pavilion (each serve different shifts), other employees may be called upon to operate the cash register(s) depending upon the circumstances. The title "Ice Pavilion Cashier" is a generic title assigned to whomever is responsible for operating a cash register. There may be multiple individuals with this designation at any point in time.

PROCEDURE:

ICE PAVILION FUNCTIONS AND SERVICES

Ice Pavilion Master Schedule

Two Ice Pavilion Master Schedules, formatted as calendars - one for the Main Rink, and one for the Studio Rink and Meeting Room, will be prepared for each month. The Ice Pavilion Manager and staff will log all rink activities on the Ice Pavilion Master Schedules (seasonal rentals, public skating sessions, group lessons, hockey practice and games, etc.). Remaining times are available for special programs, call-in rentals, etc.

A weekly Ice Pavilion Schedule is prepared from the Ice Pavilion Master Schedules. The weekly schedule is posted in the Service Desk area so staff are aware of the various functions scheduled.

Public Skating Sessions

The Ice Pavilion Manager will make available to the Ice Pavilion Cashier different color series of tickets for admission and a color series for skate rental. Each color series will be numbered sequentially and identify the type of admission or indicate skate rental. The preprinted consecutive series control numbers on all tickets and forms containing such numbers are to be reviewed by the Financial Officer/designee.

The Ice Pavilion Manager distributes tickets to the Ice Pavilion Cashier stationed at a service counter. Information pertaining to issued tickets is recorded on the Cash Report Details Sheet ( Exhibit "A" ). The number of tickets issued and cash register "Z" tapes will be compared to the Cash Report Details Sheet as the basis for control and support for the Report of Cash Receipts ( ROCR ).

The cash registers will be positioned so that patrons will pass them before getting to the skate rental and admission verification areas. The cash registers will be pre-programmed so that by depressing a single price key, a level key with the single price key, or a 3-digit PLU code followed by the "price look-up" (PLU) key, the applicable fee will automatically register. This will cover all applicable fees and services. A visual display is provided so the patron and Ice Pavilion Management can be aware of the amount charged.

When approved by the Ice Pavilion Manager, special group-rate tickets of 25 or more, purchased 24 hours in advance of use, will be made available. Purchases will be entered by depressing the appropriate pre-programmed key(s) on the cash register. The date and session will be stamped on the back of the individual admission tickets. (See also the section of this procedure titled, "Reserved/Scheduled Ice Rentals.")

Multiple admission tickets and multiple skate rentals are available. Reference ( Exhibit "B" ) for Multiple Admission tickets and ( Exhibit "C" ) for Multiple Skate Rental tickets. These tickets will be pre-numbered and when issued will be recorded on the Ticket Accountability Log ( Exhibit "D" ). The cash register receipt is attached to the back of the left part of the ticket and is filed by the Ice Pavilion Cashier. A multiple admission ticket is good from the first day of registration of one semester/session to the first day of registration for the following semester/session.

Service Counter Attendants will issue skates to patrons in exchange for a single Skate Rental ticket, or, after a punch is taken, from a Multiple Skate Rental ticket. The Service Counter Attendant will tear Single Rental tickets in half and place them in a trash receptacle.

If the patron finds the skates to be of an incorrect size, the skates can be exchanged for the correct size.

Before patrons enter the ice rink, they will pass a verification area (may be more than one, depending on the crowd). Patrons will give their admission ticket to the attendant (the ticket will be torn and placed in a trash receptacle) or present a Multiple Admission ticket (which will be punched). The attendant will stamp each patron's hand with a unique stamp indicating the day. (The stamps used will be randomly varied from day to day.) The patron will then be admitted onto the ice.

Hockey and Figure Skating "Learn to Skate" programs offer free admissions to those entered into the program as part of the package. A log is maintained at the main service counter with the name of the eligible individuals and the number of free admissions; 14 week programs receives 10 free admissions, programs in excess of 5 weeks receives 5 free admissions and 5 week programs receives 3 free admissions. For each admission the log is dated and the patron's hand is stamped before being admitted onto the ice.

During most public skating sessions the ice will be cleared at least once for resurfacing. Ice Rink attendants will check for admission verification before readmitting patrons onto the ice.

Ice Skate Sharpening

A patron requesting skate sharpening will pay the approved sharpening fee in advance. There are two separate fees, Quick Sharp Fee - same day service and Regular Sharp Fee - overnight service. The Ice Pavilion Cashier will enter the sharpening fee in the cash register and give the patron the bottom claim portion of a pre-numbered Skate Sharpening Ticket ( Exhibit "E" ). The patron's last name and phone number will be recorded on the back of the top portion of the Skate Sharpening Ticket and, with the cash register receipt, will be attached to the skates. The patron's name, date, type of skates, and the claim ticket number will be entered on a Skate Sharpening Log (not exhibited). The number series of the Skate Sharpening Tickets sold is also to be noted on that day's Cash Report Detail Sheet for support to the Report of Cash Receipts (discussed later) and the Ticket Accountability Log. Pre-numbered Skate Sharpening Tickets are controlled by the Ice Pavilion Manager and reviewed by Financial Officer/designee.

The time and the initials of the employee accepting the skates is recorded on the Skate Sharpening Log. The employee who sharpens the skates also will initial the Skate Sharpening Log after sharpening.

Normally, the sharpened skates will be available the next day. The patron submits the Claim Ticket stub and receives the skates from the Service Counter Attendant. A person who forgets their Claim Ticket stub can, after providing proper identification, pick up their skates by signing the Skate Sharpening Log. The Service Counter Attendant will enter the pick-up date on the Skate Sharpening Log and remove the upper portion of the Skate Sharpening Ticket from the skates. Both stubs are retained for thirty days and are then discarded. Any skates not claimed after 6 months will be considered a general gift to the University.

Other Service Counter Items

Patrons will pay for other items (laces, tighteners, guards, etc.) which will be entered in the cash register by the Ice Pavilion Cashier. The Ice Pavilion Cashier or Service Counter Attendant will issue the item to the patron along with a cash register receipt.

Lessons

Exercise Activity Classes

Students enrolled in regular University skating classes must pay for the use of the Ice Rink. Students will identify themselves with a University ID Card to the Ice Pavilion Cashier, who verifies their eligibility by referring to a copy of the class list provided by the course instructor. The student will pay the semester fee and be given the right hand portion of a pre-numbered Class Skating Ticket ( Exhibit "F" ) which will be signed immediately by the student in the presence of the cashier. The fee will be recorded on the cash register using the appropriate preset key. The Ice Pavilion Cashier will note the number of the ticket beside the student's name on the class list.

Pre-numbered Class Skating Tickets are controlled by the Ice Pavilion Manager and reviewed by the Financial Officer/designee. The Ice Pavilion Cashier will list the number series of the Class Skating Tickets sold on the Cash Report Details Sheet and the Ticket Accountability Log. The Report of Cash Receipts date and number will be listed on the left hand portion of the Class Skating Ticket which is filed.

After three class sessions for a 7 ½ week course or after five class sessions for a 15 week course, the Ice Pavilion Manager or Service Counter Attendant and Course Instructor will review the noted class lists, and any students who have not paid the fee will not be permitted to continue classes until the fee is paid. The procedure for public skate rental will apply for student skate rental.

The Ice Pavilion Manager will reconcile the total class tickets sold as reported on the Cash Report Details Sheet to the total number of students in the classes, after drop/add, as reported on the class lists.

Private Lessons

Patrons who make arrangements for private lessons will pay the appropriate fee for the skating lesson and the ice time used to the Ice Pavilion Cashier, who will prepare a three-part Cash Transaction Support Form ( Exhibit "G" ). Private Ice Skating lesson rates are established by the Ice Skating Professional and approved by the Ice Pavilion Manager and the Corporate Controller. These rates are posted and will vary based upon the instructor's skill and teaching level.

The original (white) and first copy (yellow) will be given to the patron. The Ice Pavilion Cashier will enter the fee in the cash register by depressing the appropriate pre-programmed key. The cash register receipt will be attached to the pink copy of the Cash Transaction Support Form, which is validated by the cash register and maintained at the register until the close of the business day. Both are retained for the Ice Pavilion's records; the pink copy is to be attached to the Ice Pavilion's copy of the Cash Report Details Sheet.)

Before giving the lesson, the Skating Professionals will collect the yellow copy of the Cash Transaction Support Form from the patron. Every wage payroll period, the Skating Professional will give these copies of the Cash Transaction Support Form to the Ice Pavilion Manager.

The Ice Pavilion Manager will use the yellow copy of the Cash Transaction Support Form as the basis for paying the Skating Professional for the private lessons given. This will be detailed in the payroll section of this procedure.

Privately Sponsored Group Lessons

Private groups (Town Figure Skating Club, Student Figure Skating Club, etc.)who rent the ice may contract for group lessons.

Group lessons given by all of the Skating Professionals will be logged on the Ice Pavilion Pay Summary ( Exhibit "H" ) by the Ice Skating Director. This document will be the basis for billing the group for the lessons and also for making payment to the professionals.

Pavilion Sponsored Group Lessons

Pavilion sponsored group lessons for figure skating are formal programs following the Ice Skating Institute of America (ISIA) Badge Test Program. Also sponsored are hockey group lessons designed by the Ice Pavilion, which are not part of the (ISIA) Badge Test Program. Posting of class notices, mailings, advertising and personal contact are used prior to formal registration time to generate interest.

Special times will be set up to register for group lessons. Some registrations may be done through the mail. No telephone registrations are accepted. Registrants will be required to complete a registration form ( Exhibit "I" - the form will vary with type, time, etc. of lessons offered) and pay the applicable fee.

The Ice Pavilion Manager may charge prorated fees for patrons who wish to enter a group lesson program after classes have started and may issue refunds (less a registration fee) for those patrons who do not continue the group lesson program.

As the Ice Pavilion Cashier receives fees, either at the counter or via mail, the fees will be entered into the cash register by depressing the appropriate pre-programmed key. A three-part Cash Transaction Support Form will be prepared with the original (white) given to the registrant, the first (yellow ) copy will be attached to the registration form and the second (pink) copy will be maintained at the register until the close of the business day. The pink copy of the Cash Transaction Support Form (with the cash register receipt attached) is to be attached to the Cash Report Details Sheet retained for the Ice Pavilion records.

Ice Pavilion Hockey skates may be rented by members of the State College Youth Ice Hockey Association (SCYIHA) for their season, and by participants in the Summer Ice Hockey Program. At time of issuance, a deposit for the skates is required along with the completed Hockey Skate Rental Agreement Form ( Exhibit "J" ), signed by a parent, which states the skates must be returned by a specified date.

The Ice Pavilion Cashier will enter the deposit fee for the hockey skates into the cash register by depressing the appropriate pre-programmed key. A three-part Cash Transaction Support Form is completed with the original (white) given to the registrant, first copy (yellow) will be attached to the Skate Rental Agreement Form and the second copy (pink) retained for the Ice Pavilion records. The cash register receipt will be attached to the second copy (pink) of the Cash Transaction Support Form which is validated by the cash register and attached to the Ice Pavilion's Cash Report Details Sheet.

Reserved/Scheduled Ice Rentals

The Ice Pavilion Manager, or his/her designates, will be responsible for assigning reserved/scheduled times which will be entered on the Ice Pavilion Master Schedules (also the weekly schedule if rental is during the current week).

Seasonal Ice Rentals

The bulk of ice rental time will be rented on a seasonal basis (e.g., Intercollegiate Ice Hockey Club Team, etc.). No advance deposit is required for seasonal ice rentals which are renewable from season to season.

The Ice Pavilion Manager will schedule the patron on the Ice Pavilion Master Schedules. Seasonal reservations can be canceled by patrons if thirty days notice is given to the Ice Pavilion Manager, less if approved by the Ice Pavilion Manager. The Manager may cancel individual dates (because of inclement weather, equipment failure, etc.). However, rental of ice time involving prior cancellation of a public session cannot be canceled by the patron.

After the end of each month, the Ice Pavilion Manager will bill the Seasonal Lessees who have not paid for usage by referencing the Master Schedules. The Ice Pavilion Manager will write the Invoice number (or Cash Transaction Support Form number if paid in advance) beside the usage time on the Ice Pavilion Master Schedules. See the "Billing" discussion later in this procedure for further billing instructions.

Call-In Ice Rentals

A residual amount of time is available for usage in the Main Rink and Studio Rink on a call-in basis. The Ice Pavilion Manager's programming of ice time is structured to commit as much ice time as possible to seasonal rental as far in the future as practical. The ice time that is available for call-in is time which is not otherwise scheduled.

In order to reserve ice time, a non-refundable deposit is required 48 hours prior to the scheduled time. The deposit required is the charge of 1/4 hour of ice time for each full hour scheduled plus a 1/4 hour of ice time charge for any additional part of an hour requested. Full payment of ice time must usually be made prior to taking the ice. However, certain call-in user groups are billed ice time by the Ice Pavilion Manager (e.g., University groups, A.S.A., etc.).

The Ice Pavilion Manager or his/her designate will list the call-in renter's name, phone number and the type of event, i.e., hockey, figure skating or broomball on the Ice Pavilion Master Schedules. If the event is figure skating, the number of people expected to attend must be listed.

When an advanced payment is received from a call-in renter, the fee will be entered into the cash register by depressing the appropriate pre-programmed key. A three-part Cash Transaction Support Form will also be prepared. The original will be sent to the renter (or held for pick-up), the first (yellow) copy retained for Ice Pavilion rental records, and the second (pink) copy is attached to that day's Cash Report Details Sheet. The cash register receipt will be attached to the yellow copy of the Cash Transaction Support Form. The appropriate Ice Pavilion Master Schedules entries are marked "PAID" and the Cash Transaction Support Form number is recorded on the schedules.

Billing Ice Rentals

After the end of each month the Ice Pavilion Manager will review the Ice Pavilion Master Schedules and prepare a University Invoice billing the appropriate lessees.

The distribution of the invoices, and the description and notes in the body of the invoices and on the Ice Pavilion Master Schedules, will be the same as described later under "Billing" for Seasonal Ice Rentals.

All authorized cancellations of call-in ice time must be initialed by the Ice Pavilion Manager on the Ice Pavilion Master Schedules. "No Shows" forfeit the non-refundable deposit. "No Shows" on the Studio Rink for patch or freestyle skating, where a deposit is normally not required, are billed the applicable session fee.

If full payment was received prior to a cancellation, a refund amounting to 3/4 hour for each full hour paid will be made using a Refund Request . It must be signed on the "requested" line by the Ice Pavilion Manager.

Locker Rentals

Lockers for securing personal items are available for rent at the Ice Pavilion. A group of lockers are available for rent on a 1-week, 7-1/2-week, 15-week, or yearly basis at set fees. There is also a group of coin/key operated lockers available for a single usage rental.

1 / 7-½ / 15-Week or Yearly Locker Rentals

Keys for rental of lockers with unlimited access are under control of the Ice Pavilion Manager. A Locker Key Rental Log ( Exhibit "K" ) indicating the locker number of each key and whether the key is rented or available for rent, is used for monitoring rental keys. A key deposit is charged at time of issuance.

The Ice Pavilion Cashier will enter the deposit and locker fee into the cash register by depressing the appropriate pre-programmed key. The Ice Pavilion Cashier will give the patron a cash register receipt and locker key. The patron's name, phone number, length of rental, rental amount paid, date paid, length of rental, and rental expiration date will be recorded on the Locker Key Rental Log for each locker number.

The Locker Key Rental Log will be referenced to post notices on lockers as reminders to patrons that their locker rental period is expiring and that the key should be returned to the service counter. The Rental Log will also be used to contact patrons who have not returned locker keys.

Counter mechanisms, discussed below, are not used for control purposes for long term rentals. The key deposit is returned when the usage period is over and the key is returned. No deposit is returned if the key is lost. The deposit is refunded through the "Refund Key" on the register and the pre-programmed key for a key deposit. (This will show as a return key deposit.) The locker number is recorded on the back of the cash receipt and the patron signs their name on the back. The Locker Key Rental Log is checked to assure the locker key was assigned to the person that returned the key. The cash receipt is filed with Cash Report Details Sheet.

Single Usage Locker Rentals

A daily coin/key locker may be opened by depositing a coin in the lock mechanism, turning and removing the locker key. When the coin/key operated locker is subsequently opened using the removed key, the key is secured in the lock mechanism and the locker cannot be re-locked unless another coin is inserted. The lockers are equipped with counter mechanisms. The counters are three-dial, and increase by one each time a coin is inserted to a maximum of 999 before returning to 000. The coins from a row of five upright lockers all feed into one coin box at the bottom of the row.

A fee is charged to renters when they have lost their keys. The payment is processed through the cash register using the appropriate sales category. The core mechanism is replaced with a new one, and the old one must be returned by the Ice Pavilion Manager to the manufacturer to have a new key fitted.

The key for access to locker coin boxes is controlled by the Ice Pavilion Manager.

Quarterly, the Ice Pavilion Cashier will get the key for the locker coin boxes and the Rental Locker Collection Summary Counter Attendant forms ( Exhibit "L" ) from the Ice Pavilion Manager. The Ice Pavilion Cashier and a (Sales) Counter Attendant will remove coins from the coin boxes together and complete the locker counter information on the Rental Locker Collection Summary forms. The coins collected will be reconciled to the usage count.

The Ice Pavilion Cashier will enter the monies collected into the cash register by depressing the appropriate department key. The cash register receipts and the Rental Locker Collection Summary Sheets will be maintained at the Ice Pavilion Manager's Office.

The Ice Pavilion Manager will review the Control Sheets and initial the cash register receipts. The Manager shall check for continuity of the sequences on the locker counters. He/She shall also perform a periodic check of the actual counters to verify that the sequences are properly reported by the Cashier.

CASH REGISTER OPERATION, BILLINGS, RECONCILIATION AND DEPOSITING CASH RECEIPTS

Cash Register Operations

The cash register is programmed to automatically ring up the amount for all applicable fees, services or concessions. By entering a single price key, a level key and price key or a 3-digit PLU code followed by the "price look-up" (PLU) key, a specific preset price is recorded. The cash register has a VOID key which permits the previously keyed amount to be reversed, or while the cash register is in manager mode, permits the previous transaction total to be reversed. The voided total is deducted from the amount due from the patron and is indicated on the customer receipt and audit tape. The voided amount is deducted from the Department totals on the 'Z' reset tape. Void tapes with explanations and initials are attached to the Ice Pavilion's file copy of the Report of Cash Receipts.

The cash register is equipped with a Returned Merchandise Key which will be used to enter refunds. These entries will be shown as minus numbers on the patron's receipt and audit tape. Returned Merchandise entries are not included in Department totals on the 'Z' reset tape, but the total of these entries will be reflected at the bottom of the tape. The inventory cards are adjusted to reflect any returned merchandise.

The Ice Pavilion Manager will verify that legitimate merchandise was indeed returned for each returned merchandise and confirms all voided transactions. The Ice Pavilion Cashier and Manager will initial the cash register receipt.

The cash register receipt indicating a refund must be signed by the patron in acknowledgment of receiving the refund. The receipt is kept in the cash drawer for later reconciliation and is attached to the Ice Pavilion's file copy of the Report of Cash Receipts.

Occasionally, the Ice Pavilion will present coupons in its advertisements, etc., that offer a discount on services and/or merchandise. During the period of time that particular coupons are valid, the cash register will be pre-programmed with a price key, for the discounted amount, that must be entered. Thus, when a patron presents a coupon for student admission at half price, the "discounted student admission" preset price key would be used rather than the "regular student admission" preset key. See Procedure CR 2052 - Accounting for Coupons and Gift Certificates for full requirements of coupon processing.

Patrons must initial and write their phone number on the coupon before redemption. This allows a means for the Ice Pavilion of maintaining an accountability for cash and coupons.

Coupons are a reconcilable item with respect to the 'X' and 'Z' summary tapes. There should always be a one-for-one match between the number of a particular type of coupon found in the cash drawer of a register and the number of related preset key transactions as indicated on the register tapes. Redeemed coupons are to be forwarded to the Financial Officer with copies of the Ice Pavilion's Cash Report Details Sheet and Report of Cash Receipts (file copy).

Any checks accepted for payment must be for the exact amount of the purchase and made payable to "The Pennsylvania State University," and must be immediately restrictively endorsed per Policy FN01 - Processing Cash Revenues and Procedure CR2005 -Depositing Cash Revenues . The endorsement must also specify Budget 08-027-68 (Ice Rink). Verification of the check writer's identity must be made by means of a driver's license, University ID Card, etc.

Infrequently, refunds of previous payments will be made using a Refund Request . It must be signed on the "requested" line by the Ice Pavilion Manager.

A $1000 change fund is maintained at the Ice Pavilion: $100 per cash register in use and the balance maintained as a backup in the safe. Refer to Policy FN04 - Petty Cash and Change Funds for specific guidance for change funds.

Pennsylvania Sales Tax

Sales tax will be collected on those particular items required by the Pennsylvania State Tax Code. Determination of taxability of any new service must be made by contacting the Corporate Controller's Office.

Sales tax is programmed to register by category automatically on cash register tapes for most items. Those items for which the cash register does not compute sales tax automatically, are noted on the cash register tapes and reconciled manually at the end of the day. When the cash register is cleared ('Z' reset tape taken off) and reconciled, the sales tax amount will be listed as a separate total on the 'Z' tape and reported on the Cash Report Details Sheet and Report of Cash Receipts as a credit to Fund 0678.

Billings

Various Ice Pavilion operations and services, as previously discussed, may be extended on credit to certain patrons at the discretion of the Ice Pavilion Manager. In such cases, periodic billings must be generated to collect charges incurred by each of these patrons. Source documents evidencing charges to be billed to a patron (previously discussed and/or exhibited) provide the basis for billings.

Invoice Preparation

Patrons will be billed using a University Invoice which will be made up in original and three copies. The body of the Invoice will specify the amount, facilities usage date, time, and activity, and state that payment must be sent to the Ice Pavilion with checks being made payable to the Penn State University. By this procedure, the Ice Pavilion is authorized to maintain its own accounts receivable system.

The Ice Pavilion Cashier shall prepare Invoices based upon information provided by the Ice Pavilion Manager.

The invoice number, date, customer name, and amount of the invoice is recorded on the Invoice Register ( Exhibit "M" ). This enables a numerical record to be maintained of each invoice that is prepared. Certain information from the Invoice is also recorded on the particular patron's Statement of Account ( Exhibit "N" ). This information includes the invoice date and number, the amount of the Invoice, and the new balance due, and provides a sales and payment summary on an individual account basis. A Receivables Control Ledger ( Exhibit "O" ) is also used to record the invoice date, customer name, invoice number, and amount billed. The "Balance" column of this form indicates the total outstanding accounts receivable balance for the Ice Pavilion and is reconcilable to the sum of all the individual statements of account balances.

The original Invoice and one copy will be sent to the patron, the remaining two copies will be retained by the Ice Pavilion Manager.

Invoice Payment and Follow-up

The Ice Pavilion Cashier will record into the cash register the amount of each payment received as a result of billings. After all payments have been recorded for the day, they are forwarded to the Ice Pavilion Manager for further processing.

The Ice Pavilion Manager records the date, customer name, and the amount received, and updates the "Balance" column on the Receivables Control Ledger ( Exhibit "O" ) for each payment received. Using the appropriate Statement of Account ( Exhibit "N" ) that correspond to the originator of each payment, the Ice Pavilion Manager also records the date, the check or IDT reference numbers (or word "CASH"), the invoice number(s) to which the payment applies, and the amount of the payment. The "Balance" column is also updated.

Should the payment be full payment against one or more invoices, then the column between the "Amount" and "Cash or Check No." columns on the Statement of Account card is to be darkened next to each line that contains an affected invoice entry. The darkening provides a visual indication that an invoice has been completely settled.

The "Pd" column of the Invoice Register ( Exhibit "M" ) is also marked on the line of each appropriate invoice that has been fully paid.

The payments are merged with the cash register revenues and processed for deposit as discussed later.

When the Report of Cash Receipts reference number is known, it is recorded in the "RCR Ref #" column of the Receivables Control Ledger next to each applicable payment.

If a University department is involved, an Interdepartmental Charges and Credits ( IDCC ) is normally used as an invoice for billing. Such IDCC's are recorded on the Ice Pavilion accounting records in the same manner as payments, with the exception that the identifier "IDCC" and the IDCC reference number are recorded in the "Cash or Check No." column on the Statement of Account.

The Ice Pavilion Manager will mark his/her file copy of invoices with payment references or follow-up notes. Patrons with unpaid invoices sixty days or older will be sent follow-up notices. If invoices remain unpaid ninety days after the invoice date, Ice Pavilion privileges will be denied and any contracted ice time will be rescheduled with another patron. Delinquent accounts are to be submitted to the Bursar with copies of the invoice, follow-up letters, etc., for formal collection proceedings.

All checks received at the Ice Pavilion must immediately have a restrictive endorsement stamped on the back per Policy FN01 - Processing Cash Revenues and Procedure CR2005 - Depositing Cash Revenues . The endorsement must also specify Budget 08-027-68 (Ice Rink).

Reconciliation and Depositing Cash Receipts

One person at any time, normally the Ice Pavilion Cashier(s), must be responsible for the contents of the cash register(s) cash drawer(s). During each shift change between Ice Pavilion Cashiers, totals will be printed but not cleared (by using the 'X' read tape) for the income received that day up to that point in time. The revenue will be counted with both the departing cashier and the respective incoming cashier present and balanced to the 'X' tape total. Any unresolved discrepancies must be noted on the tape. Both cashiers must initial the tape indicating agreement with the outcome of the reconciliation. The tape is kept in the cash drawer until the daily reconciliation is performed.

On a daily basis the cash register will be cleared.

NOTE: For the purposes of this procedure, "daily" shall be interpreted to mean occurring once in a 24 hour period. This period may or may not coincide with the Ice Pavilion's published opening/closing times.

Totals will be printed and cleared for the various categories of income received during the day ('Z' reset tape). Any revenues collected after this daily reconciliation will be considered to be a part of the next day's business and will be stored overnight in the Ice Pavilion safe. The empty cash register drawers are to be left open.

The closing cashier shall complete the Cash Report Details Sheet and Report of Cash Receipts and obtain the required approval signature of the Ice Pavilion Manager or authorized designee.

NOTE: The cash count and the printing of the 'X' or 'Z' tapes must be done together by two persons, or the cash count performed by one person and the register clearing by the other. Under no circumstances are these two functions to be performed by the same individual with the exception of the last cashier when the Ice Pavilion closes. That cashier shall perform a cash count and produce an 'X' tape. The first cashier for the beginning of the next business day shall immediately produce another 'X' tape. Both 'X' tapes and cash count must agree, otherwise, the Ice Pavilion Manager must resolve the matter.

All voided transactions are initialed by the cashier and must be reviewed and initialed by the Ice Pavilion Manager or authorized designee (not the cashier).

A Report of Cash Receipts ( ROCR ) is prepared from totals off the clearing 'Z' tape. The revenue will be counted and balanced to the tape total. If over and short exceeds $20.00, the Report of Cash Receipts must be signed by the budget administrator. Deposits will be made in accordance with Policy FN01 in the University Policy Manual.

NOTE: The cash register internal audit tape is to be kept intact in the register until the time the tape requires replacement. At that time the entire roll is to be removed and stored at the Ice Pavilion for the period specified in the Record Retention section discussed below.

When completing the Cash Report Details and the Report of Cash Receipts, the Ice Pavilion Cashier will record the starting and ending numbers of the Class Tickets, Multiple Admission Tickets, Multiple Skate Rental Tickets, and Skate Sharpening Tickets, and balance the associated revenue to the clearing 'Z' tape totals or explain any variance.

These tickets are controlled by the Ice Pavilion Manager and reviewed by the Financial Officer/designee.

The numbers of the various categories of all other admission tickets sold will also be balanced to the clearing 'Z' tape totals with any variance explained.

The Ice Pavilion Cashier will enter a sequential Report of Cash Receipts Reference number from a series designated by the Financial Officer/designee. The 'Z' reset numbers will be entered on the Cash Report Details Sheet and the report signed by the Ice Pavilion Cashier.

If two cash registers are used, each must be balanced separately, but may be combined on one Report of Cash Receipts.

The Ice Pavilion Manager or authorized designee shall review the completed Cash Report Details Sheet for reasonableness and completeness, and shall confirm the numerical sequences of any issued pre-numbered tickets or other documents. The Ice Pavilion Manager or authorized designee shall submit and approve the Report of Cash Receipts electronically through the IBIS system in accordance with the approval paths established by the Financial Officer.

The Financial Officer/designee will verify the continuity of 'Z' reset numbers on the Report of Cash Receipts, check the 'Z' reset tape number and total amount of cash on the 'Z' reset tape to the Report of Cash Receipts. The continuity of all pre-numbered ticket sales will also be checked, as well as the pre-numbered Cash Transaction Support Form sequence. Significant refund amounts, voids, over and shorts will be called to the Ice Pavilion Manager's attention.

The income by appropriate Chart of Accounts will be posted to the Bookstore Accounting System. The Cash Report Details Sheet, Report of Cash Receipts (file copy), tapes, and other back-up will be retained.

PAYROLL

The Ice Pavilion Manager has several payroll situations other than regular Clerical and Technical-Service people.

There are also three types of Ice Skating Professionals: those who are not otherwise salaried employees of the University and are compensated on a part-time Wage Payroll basis; those who are otherwise salaried University employees and are compensated for this additional work on a Supplemental (Fixed-Term) Payroll basis; and those who are full-time salaried employees of the University and are compensated as part of their regular base salary.

All of the types of professionals are required to sign an agreement of some type that delineates their responsibilities and compensation specifics.

Payroll - Private Lessons

Prior to giving the lesson, the Professional will obtain the yellow copy of the pre-numbered Cash Transaction Support Form, which indicates fee payment, from each patron. Every wage payroll period, the Professional will give the accumulated yellow copies of the pre-numbered Cash Transaction Support Form and a completed Ice Pavilion Pay Summary ( Exhibit "H" ) to the Ice Pavilion Manager.

Payroll - Group Lessons

The Ice Skating Director will keep a log (which is actually an Ice Pavilion Pay Summary ( Exhibit "H" ) of the group lessons taught by the various Ice Skating Professionals. Every wage payroll period, the log will be given to the Ice Pavilion Manager.

Part-Time Wage Payroll, Work Study

Employees are required to sign in and out on an employee time sheet ( Exhibit "P" ), which is the basis for entering the Wage Payroll data.

Preparing Payroll Data

Every wage payroll period, the Ice Pavilion Manager will complete the Wage Payroll for Wage Payroll employees.

The yellow copies of the Cash Transaction Support Form and the Ice Pavilion Pay Summary ( Exhibit "H" ) are the back-up for preparing Wage Payroll data for private lessons. The Ice Pavilion Pay Summary is checked against the Ice Pavilion Master Schedules and is the basis for preparing Wage Payroll data for group lessons.

The Wage Payroll and Work Study Sign-In Sheet ( Exhibit "P" ) is the basis for preparing Wage Payroll data for part-time and Work Study employees. This original data is retained by the Ice Pavilion Manager and may be reviewed by the employees at any time.

The Ice Pavilion Manager submits and approves the payroll data electronically through the IBIS system in accordance with the approval paths established by the Financial Officer to meet the Payroll deadlines.

Based on their status with the University, some individuals must be paid monthly supplemental compensation. The Ice Pavilion Manager will accumulate the necessary source documents and prepare a Supplementary Compensation Form for submission to the Financial Officer/designee.

The Financial Officer will process payroll data to the Payroll Department.

PURCHASING AND INVENTORIES

Purchasing

Standard University purchasing practices are to be observed when acquiring items for the Ice Pavilion. The Purchasing Services section of the University Policy Manual, and the Purchasing and Cash sections of the General Forms Usage Guide, provide detailed information on this subject.

Inventories

Separate Inventory Cards ( Exhibit "Q" ) will be maintained for merchandise purchased for resale which will include the item, dates, references for increases or decreases to inventory, unit variances and ending balance.

All items for rental shall be charged to Budget 08-027-68 (Ice Rink), Fund 1001 (General), Object Code 307 (Recreational and Athletic Supplies). All items for resale shall be charged to Budget 08-027-68 (Ice Rink), Fund 1001 (General), Object Code 310 (Supplies and Materials for Resale).

Rental Items

Once a year, the Ice Pavilion Manager will supervise a physical inventory of rental items and report any abnormal results to the Manager, Auxiliary Recreation Services. A copy of the results of the physical inventory will be retained in the Ice Pavilion Manager's office.

Resale Items

The Inventory Cards will be posted with an opening balance. Purchases of merchandisable items will be posted as additions and will reference a Purchase Order number or source document. Sales of merchandisable items will be posted as reductions and reference a date.

Once a fiscal year, the Ice Pavilion Manager will supervise a physical inventory of all merchandise items. The physical numbers will be posted to the applicable Inventory Cards.

The results of physical inventories that reveal the costs and actual quantities on-hand of inventory items for sale must be reconciled to Ice Pavilion records that indicate the quantities and costs of items that should be on-hand. Any variances between these two sets of figures indicates a problem of some type and must be investigated and resolved or explained by the Ice Pavilion Manager and reported to the Manager, Auxiliary Recreation Services.

Obsolete or Damaged Items

Rental and resale items which become damaged or obsolete while stocked are to be reported to the Ice Pavilion Manager.

For retail items, the Manager shall either discount the selling price of the merchandise for quick sale, return the merchandise to the vendor, or dispose of the item through the University's Salvage and Surplus Department. Rental items are usually transferred to another area within the University (such as the Stone Valley recreational facilities) or must be destroyed.

All materials deemed unusable must be properly disposed of. Refer to Policy BS15 - Disposal of Obsolete, Surplus or Scrap University-Owned Equipment, Supplies and/or Materials .

Items returned to a vendor must be done in such a manner that the vendor will either credit the University's account or issue a check made payable directly to the University. Returns should be coordinated with the assistance of Purchasing Services.

For items to be liquidated through the University's Salvage and Surplus Department, a Report of Transfer or Disposition of Equipment must be completed.

FINANCIAL RECONCILIATION

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

On a monthly basis, University "Central Accounting" Monthly Budget Reports are to be examined to ascertain that the proper Ice Pavilion accounts were credited with all income received. Likewise, comparisons should be made to determine that purchases to stock are accurately reflected on both the University's budget accounting records and the Ice Pavilion's internal records.

PROCESSING RETURNED CHECKS

Returned checks shall be processed per the procedure CR2002 - Processing Returned Checks .

AUDIT COORDINATION - FINANCIAL AND PROCEDURAL

The Ice Pavilion Manager 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 Ice Pavilion operation. At least once a year, the Financial Officer will visit the Ice Pavilion and review the various pre-numbered tickets to assure the continuity of reporting on Reports of Cash Receipts. The Financial Officer will also test payroll records, inventories, and billings for various contract time.

The University Auditing Department shall conduct an audit of the Ice Pavilion Operation on an unannounced basis and will audit the physical inventory reports for resale items annually.

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, Aux Rec Services

CROSS REFERENCES:


Procedure Status:

Date Approved: 06/24/92

Most recent changes:

Revision History (and effective dates:)