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8000 GENERAL
(Revised 2/99)

State employees having custody of state funds will be instructed to surrender, without resistance, funds demanded if they are threatened with violence during the course of an attempted robbery. The California Highway Patrol will be notified immediately. In addition, agencies are required to notify the Department of Finance, Office of State Audits and Evaluations. See SAM Section 20060

Agencies normally handle the following types of cash items:

General Cash
Revolving Fund Cash
Agency Trust Fund Cash
Cash receipts that for valid reasons will not be deposited immediately.

The first three types of cash items are discussed in general in the sections following. The fourth type of cash items is discussed in SAM Section 10513. Standard Entry No. 13.

8001 CENTRALIZED STATE TREASURY SYSTEM
(Revised 5/89)

Except when otherwise authorized by the Director of Finance or unless deposited directly in the State Treasury, all money in the possession of or controlled by any agency will be deposited in the centralized State Treasury System, subject to disbursement upon order of the agency.

The centralized State Treasury System is a system, authorized by Government Code Section 16305, whereby state moneys are deposited in specified local banks for credit to central accounts of the State Treasurer. Under this system, each depositing agency notifies the State Treasurer's Office whenever a deposit is made. From such data, the State Treasurer Office maintains central accounts with respect to each approved depository. Although deposits may be made at any branch of an approved depository, only one account is maintained for each depository by the State Treasurer's Office. The State Controller's Office maintains accountability for deposits by specific account of the depositing agency to be credited rather than by approved depository.

Withdrawals are made by check drawn by the agency. The State Controller's Office sends statements of accounts at least monthly to each depositing agency. The State Treasurer's Office maintains the microfiche files of paid checks and returns the checks to the agencies at least monthly. Any requests for delivery of paid checks on a more frequent basis can be directed to the State Treasurer's Office.

The purpose of the centralized State Treasury System is to maximize the earning of interest consistent with safe and prudent treasury management and to assure that depository banks provide the State with proper and adequate security for deposits of state moneys.

8001.1 OPENING AN ACCOUNT
(Revised 03/05)

Requests to open new accounts will be made by letter to Department of Finance, Fiscal Systems and Consulting Unit. The request must include the legal name of the department together with the official designation of the account, for example:

Department of General Services
General Checking Account

The Department of Finance, Fiscal Systems and Consulting Unit, will send a letter of approval to the agency and a copy to the State Treasurer's Office along with a copy of the agency's request. Upon assignment of the account number, the State Treasurer's Office will forward a copy of the approval with account number designation to the agency and to the State Controller, Division of Accounting and Reporting. Agencies will keep the number of their centralized State Treasury System accounts to a minimum. Most agencies will require only one centralized State Treasury account even though they may have more than one general ledger cash account (i.e., General Cash, Revolving Fund Cash, and Agency Trust Fund Cash). The title of such centralized State Treasury System account will be "General Checking Account." Special circumstances may require separate centralized State Treasury System accounts. In such instances, the agency will request approval to establish such accounts from Department of Finance, Fiscal Systems and Consulting Unit. Requests should include the purpose or reason for a separate account.

8001.2 SIGNATURE CARDS
(Revised 6/80)

Agencies will prepare a departmental interoffice memo listing the names of each person authorized to sign agency checks. (See SAM Section 8080.) A specimen of both a manual and facsimile signature, if a facsimile signature is to be used to sign checks, will be shown. It is the agency's responsibility to ensure that adequate safeguards are taken to preclude improper or unauthorized use of facsimile signatures. (See SAM Sections 8080 and 8081.) Each memo will contain the following statement:

"Checks drawn for an amount in excess of $15,000 will require two authorized signatures unless the check in payable to (1) the State Treasurer, (2) another state agency or account, or (3) if the Department of Finance, Fiscal Systems and Consulting Unit, has authorized, in writing, special instructions permitting an agency to deviate from this requirement."

The memo will be placed in an Agency Check–Authorized Signatures file. This file will be kept by the agency on a current basis. A copy of the memo need not be sent to the State Treasurer's Office. Each agency will be solely responsible for maintenance and control of authorized signature files.

8001.3 FACSIMILE SIGNATURES
(Revised 7/79)

In accordance with Section 5501 Government Code, every authorized officer when facsimile signature is used on any instrument of payment shall file his manual signature, certified by him under oath, with the Secretary of State.

It is the agency's responsibility to ensure that adequate safeguards are taken to preclude improper or unauthorized use of facsimile signature. (See SAM Sections 8080, 8081, and 8082.)

8001.4 FACSIMILE SIGNATURE (SIGNATURE PLATE OR RUBBER STAMP) DESTRUCTION
(Revised 7/79)

Agencies shall destroy the facsimile signature plate upon the departure of the particular authorized officer. Two persons, exclusive of the individual whose signature is involved, shall witness and sign an acknowledgment of the destruction. One copy shall be given to the departing officer and one shall be retained and filed by the agency.

Agencies shall use any convenient method of destruction. Suggested methods for signature plate destruction are to saw in half or hammer or file imprint down. For rubber stamps, the imprint should be removed from the stamp and cut with scissors.

8001.5 CLOSING AN ACCOUNT
(Revised 03/05)

Departments will periodically review their need for maintaining a centralized State Treasury System (CTS) bank account. When more than one CTS bank account exists, departments will combine these into one CTS bank account, where feasible.

Requests to close inactive or unnecessary CTS bank accounts will be sent to State Treasurer's Office, Cash Management Division, Bank Reconciliation Section, along with a copy of the current CTS statement with a zero balance.

8002 ACCOUNTS OUTSIDE OF THE CENTRALIZED STATE TREASURY SYSTEM
(REVISED 12/02)

Requests for approval of bank, savings and loan association, or credit union accounts to be maintained outside the centralized State Treasury System (CTS) will be sent to the Department of Finance, Fiscal Systems and Consulting Unit. Please refer to SAM Section 19462 for bank accounts or Section 19463 for savings and loan association and credit union accounts. All requests shall include the following information:

Justification for the need to open an account outside the CTS.
The name and location of the proposed bank, savings and loan association, or credit union.
The legal name of the department and the official designation of the account.
Whether the bank or savings and loan association is insured by the Federal Deposit Insurance Corporation (FDIC). For credit unions, whether it is insured by the National Credit Union Administration (NCUA).
The amount, source, and purpose of the funds to be deposited, type of deposit (time deposit, savings account, etc.), length of deposit, and interest rate to be received.
The provisions for the withdrawal of funds.
For Zero Balance Accounts (ZBA) that are swept into the CTS, indicate whether the ZBA is new, or whether it is being changed from one depository bank to another.

The Fiscal Systems and Consulting Unit will notify the State Controller, Division of Accounting and Reporting, and the STO in writing of each new account approved.

Agencies will obtain signature cards from banks, savings and loan associations, and credit unions. Department of Finance approval of signature cards is not required. It is the agency's responsibility to ensure that adequate safeguards are taken to prevent improper or unauthorized use of facsimile signatures. (See SAM Sections 8080-8082.)

Agencies shall ensure that deposited funds are collateralized in accordance with the following Government Code Sections:

Bank Accounts

Section 16520—Security is not required for that portion of deposited funds insured under any law of the United States.

Section 16521—Requires banks to deposit securities as collateral with the State Treasurer valued at 110 percent of the uninsured portion of the collected funds deposited with the banks.

Section 16522—Specifies the types of securities that banks may deposit as collateral with the State Treasurer.

Savings and Loan Association and Credit Union Accounts

Section 16610—Security is not required for that portion of deposited funds insured under any law of the United States.

Section 16611—Requires savings and loan associations and credit unions to deposit securities as collateral with the State Treasurer valued at least 110 percent of the uninsured portion of the collected funds deposited with the savings and loan associations and credit unions.

Section 16612—Specifies the types of security that savings and loan associations and credit unions may deposit as collateral with the State Treasurer.

8002.1 FISCAL AGENTS
(New 9/91)

Fiscal agents are financial institutions or other third parties receiving remittances and/or making disbursements on behalf of the State. The State's normal procedures for receipts and disbursements— should by used whenever possible to minimize the use of fiscal agents.

If unusual conditions exist requiring the use of fiscal agents, requests for approval should be submitted to the Department of Finance, Fiscal Systems and Consulting Unit. All requests shall include the following information:

Justification for the need for a fiscal agent.
Name and location of the fiscal agent.
Description of all functions to be performed by the fiscal agent.
Description of the internal control procedures between the State agency and the fiscal agent.

The fiscal agent shall maintain separate bank or savings and loan association accounts to account for any money under its control. The same approval procedures (SAM Section 8002) and reporting requirements (SAM Section 7975) apply as to any account outside the centralized State Treasury System.

8002.5 NON-STATE MONEY
(From MM 78–7 New in SAM 5/81)

Employees involved in activities which are not an integral part of State programs or operations must be involved only on their own time and without the use of State equipment or supplies. Any funds which are collected or controlled by State employees for such non-State activities are not to be accounted in the State Treasury. Non-State monies are to be collected, controlled, and expended in a manner that will prevent any implication that the State is a sponsor or participant in those activities.

8003 FEDERAL LETTER OF CREDIT
(Revised 9/79)

A Federal letter of credit is a commitment certified by an authorized official of a Federal program agency, specifying a dollar limit available to a designated grantee (i.e., State agency). It is used in Federal programs requiring large advances of cash to State agencies, enabling the agency to withdraw cash from the U. S. Treasury concurrently with disbursements and as frequently as such disbursements are made by the agency. Currently, as provided by U. S. Treasury Circular No. 1075–Fourth Revision, if a Federal program agency has a continuing relationship with a recipient (State) organization for at least one year involving annual advances aggregating at least $l20,000, the letter of credit method of advance funding may be used.

The grantor Federal agency is responsible for developing instructions and reporting and internal operating procedures for State agencies relating to letters of credit and will monitor the State agency's use of the funds. State agencies will be advised of and shall comply with the Federal agency's requirements in connection with advance funding. Generally, the State agency commits itself to: (l) initiating cash drawdowns only when needed to meet actual disbursements and in minimum amounts necessary for immediate disbursement needs; (2) the timely reporting of cash disbursements and balances as required by the Federal program agency; and (3) the imposition of these same standards upon any secondary recipients (entities receiving Federal funds advances from the State agency—commonly local governments).

There are two separate and distinct systems for obtaining cash advances with a letter of credit. Letters of credit will be established with the Federal Reserve banks and branches (FRB System) or the U. S. Treasury regional disbursing office (RDO System). The particular system to be used will be at the discretion of the Commissioner, Bureau of Government Financial Operations, or that person's designee.

FRB System (Federal Reserve Bank)

The FRB System is used with checks paid, delay of drawdown, and single letter of credit techniques for obtaining cash advances, as described in U. S. Treasury Circular No. 1075–Fourth Revision. When Federal funds are needed pursuant to a letter of credit–FRB System, Sacramento-based agencies will submit a completed Payment Voucher, Department of the Treasury Form TFS 5401, to the State Treasurer's Office along with the duplicate and triplicate copies of the Controller's Remittance Advice, Form CA 21. In the "Name and Address of Drawer's Bank" block of the Payment Voucher, agencies processing Payment Vouchers through the State Treasurer's Office will insert "Bank of America, 8th and I Street Branch, Sacramento, California."

For Sacramento-based agencies the State Treasurer's Office will forward the Payment Vouchers to the Sacramento bank for collection from the Federal Reserve Bank. As soon as the funds are credited to the State's account, the State Treasurer's Office will send the duplicate copy of the Controller's Remittance Advice to the State Controller's Office.

Agencies not located in Sacramento may submit Payment Vouchers with a deposit slip directly to their local bank for collection from the Federal Reserve Bank. When agencies receive notification of collection from their local bank, the agencies will forward the original, duplicate, and triplicate copies of the Controller's Remittance Advice, Form CA 21, an Agency Trust Check and the duplicate and triplicate copies of the Report of Deposit, Std. Form 44l , to the State Treasurer's Office. The State Treasurer's Office will send the original copy of the Controller's Remittance Advice and the triplicate copy of the Report of Deposit to the State Controller's Office.

Agencies are reminded that under a letter of credit, there usually is a limitation on the amount which may be drawn each period. If an agency is not careful, it may "lose" funds by submitting a Payment Voucher too late during a period with the result that the amount withdrawn will be charged to the next period's limitation. This may occur since withdrawals are charged against the period in which the Payment Voucher is received and processed by the Federal Reserve Bank. To prevent this and to ensure that each period's funds are utilized to their fullest extent, agencies should plan withdrawals in such a manner that the State Treasurer's Office and the agency's commercial bank be given sufficient time to process the Payment Voucher so that it could be presented to the Federal Reserve Bank before the end of the period. Departments will make sure that payment vouchers are charged against the same period by the Federal Reserve Bank as is recorded on the requesting department's records. Departments which have questions regarding the period charged by the Federal Government may contact the State Treasurer's Office or the Federal Reserve Bank. Departments which request large draw downs (over $10 million) at the end of a period should contact the Federal Reserve Bank to verify that funds are available.

RDO System (Regional Disbursing Office)

The RDO System is used by State agencies not under the checks paid, delay of draw down, or single letter of credit techniques. Draw downs are made using Federal Standard Form 183 "Request for Payment on Letter of Credit and Status of Funds Report," furnished by the Federal program agency. The completed form is to be forwarded to the U.S. Treasury Disbursing Office in San Francisco, and a copy sent to the Federal program agency. The State agency will also submit the original of Form CA 21 "Controller's Remittance Advice" to the State Controller's Office and the duplicate and triplicate copies to the State Treasurer's Office. Upon approval of the Request for Payment, the Treasury Disbursing Office will issue a U.S. Treasury warrant to the State Treasurer's Office for deposit into the appropriate fund. The State Treasurer's Office will send the duplicate copy of Form CA 21 to the State agency through the Controller's Office as notification of receipt of funds.

Payment Vouchers (FRB System) and Requests for Payment (RDO System) should not be drawn more frequently than daily or for amounts less than $5,000 and in no case more than $5,000,000 unless so stated in the letter of credit.

Only individuals with authorized signatures on file with the Federal Reserve Bank or the Treasury Disbursing Office may sign Payment Vouchers or Requests for Payment.

8010 CASH MANAGEMENT IMPROVEMENT ACT
(Revised 10/99)

The Cash Management Improvement Act of 1990 (CMIA) was enacted by Public Law 101-453, codified at 31 U.S.C. 3335, 6501 and 6503. The implementing regulations are in 31 CFR Part 205. The purpose of CMIA is to ensure efficiency, effectiveness, and equity in the exchange of funds between the states and the federal government for federal assistance programs. The general provisions are as follows:

Federal agencies must make timely fund transfers and grant awards to the State agencies.
State agencies must minimize the time between the deposit of federal funds in the State's account and the disbursement of funds for program purposes.
With some exceptions, the State is entitled to interest from the federal government from the time State warrants are redeemed until federal funds are deposited in the State's account.
The federal government is entitled to interest from the State from the time federal funds are deposited in the State's account until the State warrants are redeemed.

8011 FEDERAL ASSISTANCE PROGRAMS AND STATE AGENCIES IMPACTED BY CMIA
(Revised 10/99)

The programs listed in the Catalog of Federal Domestic Assistance are subject to the CMIA regulations. In California, federal assistance programs that meet or exceed the established threshold of federal funding are considered CMIA programs. The programs that meet this criteria are determined by the State's most recent Single Audit Report. The identification of federal assistance programs that are impacted by the CMIA regulations will be revised annually as the threshold increases or decreases.

The State agencies that administer the CMIA programs are also subject to the CMIA regulations.

8012 TREASURY-STATE AGREEMENT
(Revised 09/02)

The Department of Finance (DOF), Fiscal Systems & Consulting Unit, prepares the Treasury State Agreement. The agreement lists the State agencies and programs impacted by CMIA, the funding techniques for each program, the clearance and redemption patterns for requesting federal funds and calculating interest liability, the interest calculation methodologies, and the description of reimbursable interest calculation costs.

8013 PRINCIPAL RESPONSIBILITIES
(Revised 06/08)

1. The principal responsibilities of DOF:

a. Establish the annual CMIA threshold amount. Identify the State agencies
and federal assistance programs that will be impacted by CMIA.

b. Notify CMIA participating departments of their roles and responsibilities.

c.     Negotiate with the U.S. Department of the Treasury, Financial
       Management Service (FMS) on new agreements and amendments to the
       existing Agreement.

d. With the assistance of the SCO, develop patterns by programs for the
average number of days from warrant issuance to redemption.

e. Calculate the State and federal interest liabilities by programs and DOF’s
interest calculation costs.

f. Prepare annual interest reports and interest calculation cost claims for
submittal to FMS.

g. Budget funds from the General Fund and special funds for the payment of
the State interest liability to the federal government.

2. The principal responsibilities of the State agencies that administer CMIA
programs:

a.     Request federal funds in accordance with the approved funding technique
       described in the agreement and only in amounts needed for immediate
       payments.

b.     For specific CMIA programs, document the amount of federal funds
       requested, when federal funds are deposited in the state's account, and
       when warrants are issued. This information is provided to DOF quarterly.

c.     Notify the DOF, Fiscal Systems and Consulting Unit, of any changes to
       the funding process for CMIA programs. A State agency shall not make a
       change until it is reviewed and approved by DOF and FMS.

8014 NON-COMPLIANCE BY A STATE AGENCY THAT ADMINISTERS CMIA PROGRAMS
(Revised 10/99)

If a state agency that administers CMIA programs fails to fulfill its CMIA responsibilities, any additional costs for penalties and audit exceptions resulting from non-compliance will be paid from the agency's support appropriation.

8020 RECEIPTS
(Revised 8/01)

State Agencies will prepare receipts for the following transactions:

All collections, unless specifically exempted in writing by the Department of Finance, Fiscal Systems and Consulting Unit, of coin or currency received in person from payers who are not given press-numbered documents of fixed value (such as guest meal tickets) at the time of payment.
All collections from payers who request receipts.
All collections where a receipt is needed by the payer as a temporary permit pending issuance of a license.

State agencies may write receipts for use as posting documents instead of using the strips from the report of collections. Receipts will be mailed only to those payers that request or require a receipt.

Save a numeric file of copies of receipts and voided receipts for audit purposes.

If a payer who does not request a receipt at time of payment subsequently requests one, the State agency will date the receipt with the current date it is written and will cross-reference it to the report of collection or Cash Receipts Register that documented the receipt of the money.

The word "DUPLICATE" and a cross-reference to the originally issued receipt will be noted on all duplicate receipts. State agencies will use duplicate receipts with the word "DUPLICATE" preprinted if the number of duplicate receipt requests is significant.

All receipts, except transfer receipts, will be press-numbered. See SAM Section 8021. The amount received will be written on receipts in figures only. An inventory control will be kept for press-numbered receipts. All copies of receipts and licenses, except the originals, will show the following printed statement "Copy—Not a valid receipt" or "Copy—Not a valid license".

8020.1 PRELISTINGS
(New 3/82)

All incoming mail receipts consisting of cash and negotiable instruments, not payable to the State agency, will be prelisted by the person opening the mail to localize accountability of these assets.

8021 TRANSFER RECEIPTS
(Revised 8/01)

A separate series of transfer receipts will be used to localize accountability for cash or negotiable instruments to a specific employee from the time of its receipt to its deposit. This series of receipts need not be press-numbered.

A receipt will be signed by the receiving employee whenever cash or checks not payable to the State agency are transferred between employees. State agencies will retain copies of these receipts. A Transfer Receipt form, STD. 440, is available from the DGS, Forms Management Center at (916) 324-4635 or (800) 964-3214.

8022 IDENTIFICATION OF COLLECTIONS
(Revised 8/01)

State agency records will contain information regarding the type of collection (such as cash, check, or money order) received from each payer. This information will be recorded so that it can be readily audited from receipts, reports of collections, or the registers, and will show by notation the amount of the check or money order presented. See SAM Section 8023.

8023 ACCEPTANCE OF CHECKS AND MONEY ORDERS
(Revised 8/01)

All checks, money orders, and warrants received for deposit will be restrictively endorsed for deposit as soon as possible after receipt, but no later than the end of the working day. See SAM Section 8034.1. If the payee space is blank on any instrument received for deposit, the State agency's name will be entered immediately.

Checks and money orders for amounts in excess of the payment required may, at the State agency's discretion and upon proper identification of the payer, be accepted over-the-counter. Immediately refund the amount in excess of the required payment made from cash receipts, except when the person presenting the check has prepared the check for an amount in excess of the required payment.

As a general principle, State agencies will accept personal checks to provide convenience to the public. See Government Code Section 6157. However, State agencies may require payment by cash, certified check, cashiers check, or money order when:

Service or materials that cannot be withdrawn if the check is dishonored by the bank are furnished to other than well-established firms or well-known persons.
The payer previously gave the State agency a check that was dishonored by the bank.
The check is drawn on a financial institution outside the United States.

State agencies accepting personal checks over-the-counter for cash or for services or materials that cannot be withdrawn will assure that enough information is available, either on the check or from available records, to enable tracing the person who presents the check if it is dishonored by the bank. Supplemental information, such as residence or business address, driver's license number, etc., may be essential in locating such individuals.

8023.1 ACCEPTANCE OF CREDIT CARDS
(New 8/01)

State agencies accepting credit card payments must provide a notice of the credit card payment option to all payers. The notice will be included on or accompany the billing statement and provide:

Space on the payment form for the payer to provide a credit card number, expiration date, and signature, or
Complete instructions describing the procedures the payer must follow in order to pay by credit card.

8024 SAFES AND VAULTS
(Revised 3/82)

The following standards apply to safes and vaults housing either cash or valuable documents:

The combination will be known to as few persons as possible consistent with operating requirements and the value of the cash or documents safeguarded.
A record will be kept showing: (a) date the combination last was changed and (b) names of persons knowing the present combination.
The combination will be changed when it becomes known to an excessive number of employees, or if any employee having knowledge of the combination leaves the employ of the State agency, or no longer requires the combination in the performance of his or her duties.

8025 PLACEMENT OF SAFES FOR SECURITY PURPOSES
(Revised 8/01)

As a deterrent to burglary, State agencies will securely anchor a safe to the building and, where practical, to the building’s foundation.

8030 DEPOSITS—INTRODUCTION
(Revised 03/05)

Agencies will comply with all the following applicable SAM sections regarding the preparation, depositing, reporting, and correction of deposits made into the CTS. It is imperative that agencies report deposits in a timely and accurate manner in order to expedite the reconciliation of their agency accounts and to maximize interest earnings. Agencies will deposit their collected funds into the Treasurer's account at an approved depository bank. The agency is then responsible for notifying the STO of funds deposited by submitting the Treasurer's copy of the Report of Deposit form to the STO. The STO records valid deposits and submits a daily record of all deposits received to the SCO for posting to the individual agency accounts. The SCO prepares the monthly Centralized Treasury Trust System Account Statements (bank statements) and distributes them to the agencies following the end of the month. For agencies participating in the Electronic Deposit Form web application, see SAM Section 8033.4.

8031 APPROVED DEPOSITORIES
(Revised 06/07)

Agencies will make CTS deposits in a STO approved depository bank. Agencies cannot make deposits into their CTS accounts at the STO. The following depository banks have been approved by the STO:

Bank of America
Bank of The West
Citibank
Union Bank of California
U. S. Bank
Wells Fargo Bank
Westamerica Bank

Agencies that would like to select, add, or change depository banks will notify the STO in writing before changing depositories. The request must include the following information:

To select or add a depository bank:

Indicate bank and branch.
Indicate reason for selecting or adding bank.

To change from one depository bank to another:

Indicate current bank and branch.
Indicate new bank and branch.
Indicate reason for changing banks.

Send written request to:

State Treasurer's Office (IMMS C-15)

Cash Management Division

Bank Reconciliation Section Manager

P.O. Box 942809

Sacramento, CA 94209-0001

Note: For accounts outside the CTS, including Zero Balance Accounts (ZBA), refer to SAM Section 8002.

Procedure for Depositing

8032.1 WHEN TO DEPOSIT
(Revised 12/02)

Agencies are required to deposit receipts in a timely and economical manner. They will adhere to the following guidelines in determining when to deposit receipts into a CTS account at an approved depository.

Agencies that have safes, vaults, money chests, or other comparable storage that is adequate to safeguard cash will accumulate collections until they amount to $1,000 in cash or $10,000 in cash, checks, money orders, and warrants (excluding state warrants and state checks), whichever occurs first.

Agencies that do not have a safe, vault, or money chest that is adequate to safeguard cash will accumulate collections until they amount to $250 in cash or $10,000 in cash, checks, money orders, and warrants (excluding state warrants and state checks), whichever occurs first. When such funds are not in use, they will be locked in a desk, file cabinet, or other mechanism providing comparable safekeeping.

Accumulated receipts of any amount will not remain undeposited for more than ten working days. An agency may deposit more often than once a day at its discretion and when it is economical or practical to do so because of the size of its receipts.

Field representatives may either deposit receipts directly or remit them by mail to the appropriate agency accounting office to then be deposited into a CTS bank. This should be in accordance with the agency’s procedures for depositing receipts from a field office; however, adherence to the SAM requirements governing the depositing of receipts is required.

Agencies will consider any procedure that expedites depositing to be practical if the additional interest earnable exceeds the additional costs of the procedure. Agencies will use the following formula for determining additional interest earnable: additional interest earnable will be estimated at $27 per million dollars per calendar day for each one percent of current rate of interest earned.

8032.2 METHOD OF DEPOSITING
(Revised 5/98)

Agencies will maintain adequate security of state monies in transit to banks and assure that the delivery is made in the most economical way consistent with good practice, safety, agency needs, and SAM requirements. Following are the different methods to be used for depositing state monies into the Demand Depository Accounts.

By Employee. An agency messenger or other assigned employee may deliver the deposit to the bank if (1) the bank is not now furnishing bank messenger service or (2) an armored car service either is not available or not economically justified and direct delivery of deposits does not subject agency employees to the hazard of robbery or compromise their safety.
1. Teller Counter. During regular banking hours an agency employee may deliver the deposit to the merchants' window of their selected CTS bank. Delivery of deposits to the bank by an agency employee is normally a routine task for agencies which collect revenue regularly. Employees may perform this service either routinely or occasionally in conjunction with other state duties while in the vicinity of the bank.
2. Night Deposits. Night depository service (after banking hours) is furnished by most branches of those banks listed as approved depositories in SAM Section 8031. This service will be used by agencies not equipped with proper safes or vaults for safeguarding cash overnight and by agencies in outlying areas where a night deposit can be made enroute by an agency employee returning home at the end of the workday. See SAM Section 8032.1 regarding when to deposit.
Mail Deposits. Deposits may be made by certified or registered mail if the agency or field representative is a considerable distance from the nearest banking facility of an approved depository and visits to such bank would not be made as often as required for depositing collections, provided coin and currency can be converted locally by the purchase of a cashier's check or money order. The cost of cashier's checks or money orders purchased for such deposits will not be deducted from the deposit but will be paid from revolving funds, cash purchase funds, or an employee's own funds. In the latter instance the employee will claim reimbursement on his travel expense voucher. Some banks do not charge for money orders or cashier's checks that are purchased for state business. At the time of purchase, the agency employee should make it known that the money order or cashier's check is being purchased in the state's behalf and provide such evidence as may be required for verification.
Armored Car. If the safety of employees or robbery are imminent concerns, armored car service is also an option. Special arrangements may be made with armored car companies for armored car service during a particular collection period, or when special service is required.
Bank Messenger. When bank messenger service is available in an area, agencies may arrange for their deposits to be picked up and delivered to a selected branch of an approved depository bank. Deposits will be placed in sealed bags and will be receipted by the bank messenger at the time the deposit is picked up. This receipt will be kept by the agency along with any other documentation verifying the deposit. (Note: bank messengers are restricted from picking up deposits that include coin or currency.)

8032.3 VERIFICATION OF DEPOSITS
(New 5/98)

Except where the supervisor and the person depositing cash are not at the same location, the person supervising the person depositing cash will verify that receipts have been deposited intact and in accordance with SAM Section 8032.1. The supervisor will distribute the copies of the Report of Deposit in accordance with SAM Section 8033.2, Item 16, but will perform no other function in connection with the deposit.

8032.4 COIN AND CURRENCY
(New 5/98)

Depositing coin and currency in excess of $100 will be prepared as described below. If the amount of coin in the deposit exceeds $50, a separate deposit slip for the coin portion only must be prepared and submitted (other currency will be submitted with a separate deposit slip). Bank messengers are restricted from picking up any deposit that includes coin and/or currency.

The coin and currency portion to be delivered by an armored car or to be delivered by an agency messenger as a night deposit or teller counter window deposit will be counted and verified. Currency and coin (unrolled) will be placed in the deposit bag and sealed in the presence of two agency employees who will sign an agency copy of the deposit slip indicating they have verified the coin and currency amount in the deposit. The armored car carrier or agency employee is required to sign a receipt indicating the receipt of the sealed deposit bag to be delivered.

Whenever coin and currency to be deposited exceeds $3,000 and armored car service is either not available, or excessively expensive, two agency employees should be assigned to deliver the deposit jointly or two or more deposits may be made to reduce the cash transported at one time. Occasionally, exceptionally large deposits may be handled by requesting an escort from the local police department or sheriff’s office. A single employee will not transport more than $3,000 in coin and currency at one time.

Agencies will not disburse or withhold receipts for the purposes of establishing or augmenting an over-the-counter change fund. Agencies will also not use receipts to be deposited to cash checks for employees.

8032.5 REPORTING OF LARGE DEPOSITS
(Revised 12/06)

All money belonging to or in the custody of the State that is deposited in banks, savings and loan associations or credit unions must be secured by collateral as described in SAM Section 8002. This requirement applies to all accounts whether held inside or outside of CTS.

In order for the STO to effectively manage compensating bank balances and maximize the return on investments, as well as comply with the collateral requirements for deposits made to the State's CTS accounts as described in SAM Section 8002, agencies must report by 1:30 p.m. to the STO, Cash Management Division, Financial Services Section, the following information:

IF TOTAL DEPOSIT IS…	NOTIFY STATE TREASURER'S OFFICE BY 1:30 P.M. FINSERV@TREASURER.CA.GOV or call (916) 653-2917 or CALNET 453-2917
$100,000 or greater	Notify STO of total deposit amount.
EXPECTED to be $5 Million or greater	Notify STO of expected amount and date of deposit as soon as possible or one day in advance.
Unknown	Notify STO of reasonable estimated amount.

Report of Deposit

8032.6 PAYMENT CARD DEPOSITS - GENERAL INSTRUCTIONS
(New 5/98)

The following are the procedures for depositing card payments (credit card, debit card, Automated Teller Machine (ATM) cards, Smart cards (value stored on the card itself), etc.) for both the State’s Master Service Agreement for payment card processing or an agency’s individually contracted processor. A contracting agency should ensure that any contract or agreement with the processor includes provisions which are consistent with the following procedures.

Agencies accepting payment cards will establish a Zero Balance Account (ZBA), which is an account outside the CTS, in accordance with SAM Section 8002. The ZBA must be established at the main branch of an approved depository bank (SAM Section 8031). All payment card transactions will be processed through the agency’s ZBA.
The payment card processor will transmit daily the amounts of the payment card transactions into the agency’s ZBA. In addition, the processor will make all transaction data available to the agency. At the close of each business day, the net amount in the ZBA will be transferred electronically into the appropriate Demand Depository Account. Each agency will receive periodic statements from the bank for reconciliation purposes. The processor will not make any unauthorized debits to the agency’s ZBA.
Each working day, the net payment card amount that is transferred into the Demand Depository Account for the previous day’s activity will be processed directly into the agency’s CTS account by the Bank Reconciliation Unit at the State Treasurer’s Office. This procedure eliminates the need for state agencies to submit deposit slips for their payment card transactions.

Credit transfers will be keyed as deposits to the agency’s CTS account and debit transfers will be adjusted by an Agency Trust Adjustment (ATA) and then posted to the agency’s CTS account via a journal entry. Agencies will be responsible for reconciling their ZBA activity. Any payment card questions or disputes should be directed to the payment card processor.

8033.1 ORDERING REPORT OF DEPOSIT FORMS
(Revised 06/07)

Report of Deposit

Agencies participating in the Electronic Deposit Form web application do not have to order deposit forms as described in SAM Section 8033.4. However, agencies should keep some hardcopy deposit slips in stock in the event the electronic version is not available.

Pre-Imprinted/Agency Specific Forms

Complete a Office of State Publishing Order form (STD. 67) and send to:

Office of State Publishing (IMMS P-06)
Forms Management Center (FMC)
344 No. 7th Street
Sacramento, CA 95814

STO Report of Deposit forms will be ordered semiannually. Orders must be received by the Office of State Publishing NO LATER THAN APRIL 30 AND/OR OCTOBER 31 each year to be included in the order cycle.

There is a minimum order of one thousand (1,000) Report of Deposit forms (ten packages, 100 sets per package).

Please allow 4-6 weeks for delivery after deposit order deadline.

Please refer to the following list for STO Report of Deposit forms identification and color code.

State Treasurer's Office Report of Deposit
Form Identification and Color Code

BANK NAME	FORM NAME	DEPOSIT COLOR
BANK OF AMERICA	STO B/A (NEW 12/96)	523 U – 50%
BANK OF AMERICA - MISC-SORT MAY ONLY BE ORDERED BY: Employment Development Dept. Board of Equalization Dept. of Motor Vehicles Franchise Tax Board Public Employees Retirement System Public Utilities Commission Dept. of Child Support Services	STO B/A MISC (NEW 12/96)	BLACK U - 20%
BANK OF AMERICA – PRE-SORT MAY ONLY BE ORDERED BY: Employment Development Dept. Board of Equalization Dept. of Motor Vehicles Franchise Tax Board Public Employees Retirement System Public Utilities Commission Dept. of Child Support Services	STO B/A PRE (NEW 12/96)	523 U – 50%
BANK OF AMERICA UI ACCT. MAY ONLY BE ORDERED BY: Employment Development Dept	STO B/A UI (NEW 12/96)	277 U – 20%

BANK OF THE WEST CITIBANK	STO BOW (New 10/02) STO CB (New 06/07)	331 U – 20% 155 U-80%
UNION BANK OF CALIFORNIA	STO UNION (NEW 12/96)	196 U – 50%
U.S. BANK	STO US BANK (NEW 01/98)	100 U - 100%
WESTAMERICA BANK	STO WESTAMERICA (NEW 12/96)	WHITE
WELLS FARGO BANK	STO W/F (NEW 06/00)	397 U - 20%
WELLS FARGO BANK - PRE-SORT MAY ONLY BE ORDERED BY: Employment Development Dept. Board of Equalization Dept. of Motor Vehicles Franchise Tax Board Public Employees Retirement System Public Utilities Commission Dept. of Child Support Services	STO W/F PRE (NEW 06/00)	397 U -20%

C. New Agency and Emergency Stock Standard Report of Deposit forms
(Not Agency Specific/Not Pre-imprinted)

Complete the Standard Forms Order, FMC 200 (Est. 10/04):

Mail to:

Office of State Publishing (IMMS P-06)
Forms Management Center (FMC)
344 North 7th Street
Sacramento, CA 95814-0291

FMC Service Center Numbers:
(916) 324-4635
Toll Free 1-800-964-3214
Orders may also be faxed to: (916) 324-9908

The STD. Report of Deposit forms may ONLY be ordered by new State agencies or as an emergency supply for existing agencies until their "regular" order is delivered. The STD. Report of Deposit forms may be ordered at any time; however, only one package (100/pkg) may be ordered at a time. State agencies must receive approval from the STO, Bank Reconciliation Section (916) 653-8436 when ordering more than one package of the STD. Report of Deposit forms.

Please refer to the following list for STD. Report of Deposit form numbers and color codes. The STD. Report of Deposit forms need to be ordered by form number, using the FMC 200 order form. Please note that these are not order numbers. Ordering information is available in the Paper STD. Forms Price List, available through the Office of State Publishing, Forms Management Center. Please contact your Business Services Officer for ordering information. For further information, you may also visit the Office of State Publishing's website at: http://www.osp.dgs.ca.gov/Standardforms/default.htm.

STANDARD REPORT OF DEPOSIT
NON-AGENCY SPECIFIC
FORM IDENTIFICATION AND COLOR CODE

BANK NAME	FORM NUMBER	DEPOSIT COLOR
BANK OF AMERICA	442	532 U - 50%
BANK OF AMERICA - PRE-SORT DEPOSITS	442 P	523 U - 50%
BANK OF AMERICA - MISC- SORT DEPOSITS	442 M	BLACK U - 50%
BANK OF THE WEST CITIBANK	446 443	331 U - 20% 155 U - 80%

UNION BANK OF CALIFORNIA	447	196 U - 50%
US BANK	450	100 U - 100%
WELLS FARGO BANK	448	397 U - 20%
WELLS FARGO BANK - PRE-SORT	448 P	397 U - 20%
WESTAMERICA BANK	449	WHITE

8033.2 - COMPLETING THE REPORT OF DEPOSIT FORM
(Revised 03/05)

State agencies shall use the STO form, Report of Deposit, for the purposes of documenting CTS deposits made into approved depository banks. The preprinted deposit serial number and agency account number are not to be altered in any manner. All information on the STO copy (trip copy) of the agency Report of Deposit form should be legible and in agreement with the Report of Deposit form presented at the bank. In addition, no other document (adding machine tape, etc.) should be attached to the STO copy of the Report of Deposit when routed to the STO. For agencies participating in the Electronic Deposit Form web application, see SAM Section 8033.4.

Please refer to Illustration 8033.2 for a sample Report of Deposit form (STO XXX) and the following detailed instructions when completing your Report of Deposit forms:

Report of Deposit Form Preparation

Agency Name. The agency name shall be pre-imprinted.
Location Code. The location code (if used) may be pre-imprinted. The three-digit alpha/numeric code is selected by the agency. This field is not required by the STO.
Account Number. The agency account number shall be pre-imprinted. This number must conform to the second, third, and fourth numbers of the ten-digit serial number. The agency account number is the three-digit number assigned to the account in the CTS. An agency may have more than one account. Each account will have a separate number.
Currency Only Line. The total amount of currency only. Do not provide data pertaining to the currency denomination. Do not enter ANY item that is not currency. US currency ONLY.
Coin Only Line. The total amount of coin only. Do not enter ANY item that is not coin. US coin ONLY.
Adjustments, Wires, Miscellaneous Items..
1. Adjustments. Any adjustment required to correct an overage on a previous Report of Deposit form. (Refer to SAM Section 8033.3)
2. Electronic Wires. Total amount of wire(s) only. The Report of Deposit form total must correspond with a single bank credit. The date on the Report of Deposit form must correspond with the date of bank credit. Wire amounts are not to be combined together. Do not send the original and duplicate copies of the Report of Deposit form to the bank for validation of the wire deposit.
3. Miscellaneous.
Item Count. The number of checks and other negotiable instruments included in the Report of Deposit form. Item count is obtained from the adding machine tape attached to the bank copy. Do not list check numbers or other data pertaining to checks.
Check Amount. Total amount of checks and negotiable instruments only. Do not provide any other detail in this space.
Total Report of Deposit Form. MUST equal the total of lines 4+5+8, or line 6. A negative balance will NOT be accepted. (Refer to SAM Section 8033.3 for procedure on adjustments.)
For Agency Use. Exclusively for agency notes. This field is not required by the STO.
Courier, Night, and Mail Deposits. Apart from the three exceptions indicated below, all Report of Deposit forms should have a bank validation. Validation may be by stamp, signature, or machine imprint. Refer to line 14.

Exceptions: (Check appropriate box)
1. Courier: Remove STO copy (trip) and forward to the STO. Remove and retain agency copies (quad,quint). Armored carrier or bank messenger will provide the appropriate receipt for agency records (Example: for Bank of America, a Misc. 14). Enclose bank copies (orig., dup.) in the sealed deposit bag.
2. Night Deposit: Remove STO copy (trip) and forward to the STO. Remove the last agency copy (quint) and retain. The bank will validate the agency copy (quad) and return it to the agency.
3. Mail: Remove STO copy (trip) and forward to the STO. Remove the last agency copy (quint) and retain. Mail deposits must be sent by certified or registered mail. Agency will retain mail receipt for Report of Deposit form verification.
Pre-Sort and Misc. Sort Deposits: Remove and retain the last (quint) copy. Send the first four copies to the bank with the deposit. The bank will forward trip and quad copies to the STO. The STO will retain the trip copy and return quad copy to agency.
Pre-sort and Misc. sort agencies are:
Board of Equalization
Department of Motor Vehicles
Employment Development Department
Franchise Tax Board
Public Employees' Retirement System (Bank of America only)
Public Utilities Commission
Date Deposited. The bank transaction date ONLY will be placed in this field. Generally, the bank transaction date will be the same as the preparation date; however, please note the following exceptions:
1. Night Deposits: The date deposited should reflect the next business day (excluding weekends or bank holidays).
2. Courier Deposits: The date deposited should be the day the courier picks up the Report of Deposit forms; however, when preparing Report of Deposit forms, the agency must consider when the next courier pick-up is scheduled (e.g., courier may be scheduled to pick up deposits bi-weekly).
3. Teller Counter: When depositing after 3:00 PM, date the Report of Deposit form the next business day.
DO NOT put the Report of Deposit form preparation date in this field. The agency's preparation date, if necessary, may be noted in the For Agency Use section. Refer to line 10.

It is vital that the correct deposit date be indicated on the STO and agency copies of the form, as the date on these particular copies is recorded at the STO and utilized in determining compensating balance adjustments to the STO approved depository banks.
Signature. Signature of the individual who prepared the Report of Deposit form.
Bank Use. For bank validation only. If there is no bank validation, one of the three exceptions noted in Section 11 should be checked.
MICR Encoding Line. Bank and Report of Deposit form data are electronically coded in this area. IT MUST BE LEFT UNTOUCHED!
Distribution:

Report of Deposit form distribution:

Copy To Explanation

Original, Dup
and Quad Bank Copies These three copies will go to the bank. If the bank requires only the original, the agency may dispose of the dup and quad.

Trip STO Send immediately to: (For credit to agency CTS account)
State Treasurer's Office IMMS C-15
915 Capitol Mall
P.O. Box 942809
Sacramento, CA 94209-0001

Quint Agency The quint copy must be retained by the agency. In the event of a lost Report of Deposit form, it is documentation until the quad is returned. (See Section 11 for exceptions to standard distribution.)

PLEASE NOTE:

In order for the STO to accurately determine compensation for bank services, it is essential that all Report of Deposit form information be complete and correct.

Credit to CTS accounts cannot be recorded until Report of Deposit forms are processed into the CTS by the STO. Incorrect or incomplete Report of Deposit forms cannot be processed.

8033.3 - ADJUSTMENTS AND CORRECTIONS
(Revised 03/05)

To properly credit your deposits, the information must be accurate, legible, and complete per the previous instructions. Do not make corrections on the deposit slip. If an error is made, refer to the following instructions.
1. If all copies of the deposit form are in your possession, void and destroy the entire form. Do not send voided deposits to the STO. Prepare a new deposit form.
2. If the deposit has been received by the bank and is overstated (deposit is less than the deposit form total) prepare a check to the depository bank for the shortage amount and send it to the bank within 24 hours.
3. If the deposit is understated (the deposit is more than the deposit form total) prepare a supplemental Report of Deposit form for the amount of the difference within 24 hours. Indicate the differences on lines 6 (adjustments) and again on line 9 (total deposits). You may use section 10 to reference the prior deposit. Send the original bank copy and the STO copy to the deposit adjustment desk of your depository bank. The bank will send the STO copy to the Treasurer's office for credit to your agency checking account.
Note:
Bank instructions do not allow the banks to alter the deposit form. The bank will credit the State Demand Account for the total deposit indicated on the Report of Deposit form. The STO will post the same total deposit to your CTS account.

The bank will NOT notify you if the discrepancy is less than fifty dollars. However all discrepancy amounts must be corrected. The STO recommends that all deposits be verified by a second person.
If you find an error on your Centralized Treasury System statement, contact STO, Bank Reconciliation Section (for deposit errors) or Item Processing Section (for check errors). Do not contact the bank.
1. Reporting of Deposit form errors:
  1. If there is an item on the statement that you cannot identify, photocopy that page of your statement and highlight the line item. Send the photocopy of the statement with a brief letter of explanation to the STO. Bank Reconciliation Section.
  2. If you did not receive credit for a deposit, verify that all the deposit information is complete and correct. Then send a legible photocopy of the Report of Deposit form with a brief letter of explanation to the STO, Bank Reconciliation Section.
  3. If there is a discrepancy in the amount of credit, photocopy the deposit slip and the statement with the item highlighted. Make sure both photocopies are legible. Send both photocopies with a brief letter of explanation to the STO, Bank Reconciliation Section.
  Please send the required documentation to:
  
  State Treasurer's Office (IMMS C-15) Bank Reconciliation Section
  915 Capitol Mall
  P.O. Box 942809
  Sacramento, CA. 94209-0001
2. Agency check errors:
  1. If there is an error on an agency check, make a legible photocopy of the check (front and back) and the statement. Send both photocopies with a brief letter of explanation to:
    
    State Treasurer's Office (IMMS C-15)
    Item Processing Section, Room 2
    915 Capitol Mall
    P.O. Box 942809
    Sacramento, CA. 94209-0001
  NOTE: If your correspondence includes more than one bank or type of problem, please send a separate letter for each bank or type of problem.

8033.4 - ELECTRONIC DEPOSIT FORM
(Revised 12/06)

The STO has developed an Electronic Deposit Form web application for use by agencies as an alternative to the STO 5-part Report of Deposit form. This application allows agencies to access Report of Deposit forms on-line, and key deposit information directly into the Electronic Deposit Form application. Report of Deposit forms are then printed at the agency. The STO downloads the deposit information from the Electronic Deposit Form application directly into its deposit system daily. Unless instructed differently in the User's Manual (see below), participating agencies will continue to comply with all applicable SAM Sections regarding the preparing, depositing, reporting, and correcting of deposits made to the CTS. Reporting of large deposits is still required by 1:30 p.m. on the day the funds are actually deposited into the State's Demand Accounts (See SAM Section 8032.5).

Agencies may contact the STO for more information by e-mail at: edfdeposits@treasurer.ca.gov. Additional information is also available at the following website: http://www.treasurer.ca.gov/inside/edf/overview.asp

8034.1 - GENERAL ENDORSEMENT INSTRUCTIONS
(Revised 5/98)

Agencies will endorse checks, warrants, money orders, and other negotiable instruments on the day they are received. Timely endorsements serve to discourage the use of lost or stolen negotiable instruments by someone other than the state agency. Endorsements will contain the following information:

The name of the bank in which the deposit is made and the branch number of this bank. Exempt from this requirement are agencies which process checks by presort machines that do not have multi-endorsement capabilities (presort agencies).
A statement which credits the deposit to the state.
Example: For Deposit Only
California State Treasurer
The name of the state agency making the deposit.
A statement guaranteeing the validity of the endorsement.

Example: Absence of Prior Endorsement Guaranteed

The following is an example which satisfies the state's requirements:

(Bank Name and Branch Number)
For Deposit Only
California State Treasurer
(Agency Name)
Absence of Prior End. Guaranteed

Current endorsement stamp/plates need not be altered or replaced. However, all new or replacement stamps/plates will include the preceding information.

If special circumstances prevent agencies from including the preceding information in their endorsements, contact the State Treasurer's Office, Cash Management Division, for assistance.

8034.2 - ENDORSEMENT PLACEMENT AND INK COLOR
(Renumbered from 8034.1 and Revised 5/98)

Agencies will endorse checks, money orders, warrants, and other negotiable instruments in the first 1 1/2" from the trailing edge. This 1 1/2" is identified as the "payee signature" endorsement area in SAM 8034.2 Illustration. The endorsement area for the "bank of first deposit" and "subsequent endorser" are also identified in this illustration. Endorsements will not be placed in the MICR Clear Band.

Purple ink will not be used for any state agency endorsement. Purple ink is reserved for the "bank of first deposit" endorsement.

Certain money orders, warrants, or other negotiable instruments may have language pre-printed in the area designated for the "payee" endorsement. These instruments may be endorsed in the "subsequent endorser" area if the agency endorsement will not fit in the remaining area for the "payee" endorsement.

Agencies that cannot comply with this section must request a written exemption from the Department of Finance, Fiscal Systems and Consulting Unit.

8034.3 - ENDORSEMENT OF ERRONEOUS WARRANTS
(Renumbered from 8034.2 and Revised 5/98)

Government Code Section 17051 states that state agencies may deposit certain state warrants, not delivered to payees, into the Treasury to credit the fund or appropriation upon which it was drawn or to credit the appropriate account under the agency's control. These warrants will be endorsed as follows:

Endorsement for warrants deposited directly in the State Treasury to the credit of a treasury fund.
Deposit to
California State Treasurer
Per G. C. 17051
(Agency Name)
Endorsement for warrants deposited in a general checking account.
(Bank Name and Branch Number)
For Deposit Only
California State Treasurer
Per G.C. 17051
(Agency Name)

8034.4 - ENDORSEMENT OF CHECKS BY OTHER THAN PAYEE AGENCY
(Renumbered from 8034.3 and Revised 5/98)

Negotiable instruments received by a state agency but payable to another state agency may be endorsed and deposited by the receiving agency when they are known to be a proper payment to the receiving agency. The endorsement must contain a statement guaranteeing the absence of prior endorsement as prescribed in SAM Section 8034.1.

8035 - LOSS BY BANKS OF CHECKS DEPOSITED BY STATE
(Revised 1/78)

When checks are lost, the agency will first ascertain the circumstances under which they were lost. The agency will try to establish whether the bank had possession of the checks at the time the loss occurred. If it appeared that the bank had possession of the checks and the loss was the result of the bank's negligence, the agency will refuse to reimburse the bank for the loss and will refer the matter to the Department of Finance, Fiscal Systems and Consulting Unit. If the agency is certain that no negligence is involved, it will draw a check on the account in which the deposit was made to reimburse the bank for the lost checks.
Department of Finance, Fiscal Systems and Consulting Unit, will be notified if the agency believes that there is probable negligence on the part of the organization transporting the checks or any other bank other than the depository bank.

It is realized that the question will arise as to what amounts to negligence on the part of the bank. It will be necessary to treat each case separately. Examples of possible negligence are:

The destruction of the checks by mistake.
Placing the checks in a position or place which would make it easy for someone to steal them.
Loss of checks because they have been misplaced by a bank employee or forwarded by the bank to the wrong party.

Agencies will assume that the bank will make every effort to trace lost items with the post office, correspondent banks, etc. and will not duplicate this effort. Agencies will request the drawers of the lost checks to place "stop payments" on them and draw replacement checks.

8036 - UNSIGNED CHECKS
(New 5/75)

Checks received not bearing a signature may be accepted and deposited with the regular bank deposit. If so deposited, the face of the check will contain the following statement:

Signature lacking
Guaranteed by
(Name of State agency)

8040 - WITHDRAWALS
(Renumbered 2/65)

Except for authorized petty cash disbursements supported by proper vouchers, all disbursements will be made by check.

8041 - CHECKS
(Revised 2/99)

See SAM Section 3696 for ordering checks.

Checks drawn against Centralized State Treasury System accounts will be written on paper check stock.

On checks prepared by typewriter, departments will use noncorrectible ribbon only and will type the check amount as follows: $**123.45**. The use of noncorrectible ribbon and the placement of two asterisks before and after the check amount should minimize the possibility of checks being altered. Checks prepared by an EDP system should also have two asterisks before and after the check amount.

Any check drawn in excess of $15,000 will require two authorized signatures unless it is payable to: (1) the State Treasurer, (2) another state agency or account, or (3) if the Department of Finance, Fiscal Systems and Consulting Unit, has authorized, in writing, special instructions permitting an agency to deviate from this requirement. All other checks will require only one authorized signature. No person will sign checks until an authorization card bearing his signature has been prepared and filed by the agency. See SAM Section 8001.2, "Signature Cards."

Agencies will keep check stock under strict control at all times and in accordance with SAM Section 8080. Transfer of check stock between persons will be acknowledged by transfer receipts showing the check numbers of the stock transferred. These receipts will be kept by the transferor and transferee until the period covered has been audited.

In order to prevent misuse of voided checks, agencies will stamp or write in ink the word "void" across the face of such checks. Agencies also will cut, tear off, or block out completely the signature portion of these checks unless they are voided for specimen purposes. All copies of voided checks will be retained by the agency for audit except those used as specimen checks. Agency files will contain records as to the disposition of specimen checks. Such records will be signed by an employee other than one authorized to sign checks. See SAM Section 1750 for disposal of check stock.

8041.1 - EXAMINATION OF PAID CHECKS FOR POSSIBLE ALTERATION OR FORGERY
(Revised 2/99)

ALTERATION - When agencies find checks in which the monetary amounts have been altered, the Department of Finance, Office of State Audits and Evaluations, the Bureau of State Audits, Investigations Division, and the State Treasurer's Office will be immediately notified. Alterations will generally be discovered when the monthly reconciliation of the bank and the centralized State Treasury accounts is performed. See SAM Section 8060.

FORGERY - It is the agency's responsibility to review checks for possible fraudulent endorsements. Therefore, agencies will at least test check endorsements for possible deviations. The purpose of this examination is to determine whether the name of the payee appears as the first endorsement and to attempt to detect fraud. Attention will be given to deviations from the normal, such as: (1) endorsements in similar writing on several checks payable to different payees, (2) the same subsequent endorser on several checks, (3) an agency employee being a subsequent endorser, (4) effacement of endorsements, and (5) ink endorsements where a stamp would be normal. Agencies that detect deviations from normal will investigate them and will notify the Department of Finance, Office of State Audits and Evaluations, and the Bureau of State Audits, Investigations Division immediately of any indication of fraud determined by their investigation. A letter also will be sent to the payee in duplicate requesting acknowledgment of payment if there is a reasonable question concerning the propriety of the endorsement.

If an agency has been notified by a payee that a duly issued check has been lost, stolen, or not received, and the check in question is subsequently determined to have been paid by the State Treasurer, the issuing agency will then initiate the following action:

Obtain Treasury form, Forged Endorsement Affidavit, STO-CA-OO34, from the State Treasurer's Office. Complete item number (1), attaching a full and legible photocopy (front and back) of the alleged forged check to the top front of each copy of the form. In the "Name of Payee" block of item number (1), type the name exactly as typed on the check. If initials were used, type in parentheses the full name, if known. For example, if the check is made payable to J. Doe, type (in the "Name of Payee" block) "J. Doe (John Doe)." Whenever possible, a street address should be indicated in addition to a post office box. On the top of the form, the agency will indicate the address to which the payee will return the form.
The agency will then forward the three form STO-CA-OO34's, with the photocopies of the check attached, to the payee for signature. All three copies must be signed in ink. The payee's signature must be either witnessed by two disinterested parties with witnesses signing all three copies, or notarized. Only one copy of the form needs to be notarized if notarial acknowledgment is made in lieu of witnesses. The payee is to return all three copies to the agency. Upon receipt of the completed affidavits, the agency will detach the photocopy of the alleged forged check from the first copy of the form and attach the original check.
The agency accounting officer or his/her designated assistant should review and compare affiant's signature with the endorsement on the check; the alleged forged endorsement should also be compared with any other material on file in the payee's handwriting. Agencies should submit suspected documents to the handwriting experts of the Department of Justice, Bureau of Forensic Services, Questioned Documents, for their analysis. The agency will, with reasonable justification and proper notice to the affiant, refuse acceptance of the forgery affidavit if it is determined beyond reasonable doubt that any statement on the affidavit is perjured.
Acceptable affidavits, with original forged check and two photocopies of same attached, will be forwarded, in triplicate to: State Treasurer, P.O. Box 942809, Sacramento, CA, 94209-0001.
Upon receipt by the State Treasurer, the first copy of the Treasury form STO-CA-OO34 and the original forged check will be charged back to the applicable bank. The second copy will be returned to the agency with the date of charge-back indicated on the front. The third copy will be retained by the State Treasurer.
The bank will be given fifteen days from the date of charge-back in which to protest. Agencies will be immediately notified by the Treasurer's Office as to any such action by the bank. Reissuance by the agency prior to 21 days from the date of charge-back to the bank is at the agency's own risk. See SAM Section 8427 for procedures for handling forged warrants.

8041.2 - DELIVERY OF CHECKS
(New 2/68)

Checks will be delivered directly to the payee by either (1) U.S. mail, (2) messenger service in a sealed envelope, or (3) a person having no connection with either preparing or approving the claim or invoice. A check will not be routed through the person who prepared or approved the related travel expense claim or invoice nor will it be returned for mailing or distribution to the person who prepared it.

8042 - UNCASHED OR UNCLAIMED AGENCY CHECKS
(Revised 12/03)

Uncashed checks are those that have been issued by the agency but remain uncashed by the payee. Unclaimed checks are those that have been returned to the agency and for which the payee cannot be located. Agency checks are checks issued from an agency's account: (1) office revolving fund (ORF), (2) general cash, or (3) trust.

ORF and general cash checks have a one year period of negotiability. Unless specific provisions of law require cancellation in a different period of time, trust fund checks also have a one-year period of negotiability.

Agencies will send Stop Payment Request form, STD 432, to the STO for all uncashed checks timed to arrive at least one week prior to the end of the one-year period of negotiability. The STO is able to stop payment of stale dated checks only through the receipt of stop payment requests from agencies. See SAM Section 8045 for specific procedures on processing stop payments. Entries to record the cancellation transactions will be made in the appropriate disbursement register of the Revolving Fund Cash Book.

Agencies will issue stop payment notices as required (by the banking institution) for those bank accounts not in the centralized State Treasury System.

Upon confirmation from the STO of stop payment request for uncashed checks, agencies will:

General cash checks Cancel the checks and remit the amount to

an escheat revenue account in the fund from

which the checks were drawn.

ORF checks

Reimbursement to Cancel the checks and credit the amounts
the ORF has not back to the ORF.
been received
Reimbursement to            Cancel the checks and remit the amount to
the ORF has been            an escheat revenue account in the fund that
received                           has established the ORF.

Trust fund checks           Cancel the checks and credit the amounts
                                        back to the depositors' or special trust
                                        accounts unless otherwise provided in the
                                        trust agreement or statute under which the
                                        trust was established. See SAM Section
                                        18424.2.

With the exception of processing stop payment request, agencies will follow the above procedures for all unclaimed checks.

Government Code (GC) Section 17096.1 allows payees to claim amounts for 2 years after cancellation of the agency check. See SAM Section 8240 for procedures on processing refunds of revenue.

Agencies will maintain a subsidiary ledger of all amounts credited to and disbursed from the escheat revenue accounts. Subsequent claims made by payees within 2 years of the check cancellation date will be processed by filing a claim schedule against an escheat revenue account. For those amounts credited in the current fiscal year, the claim schedule shall be filed against the current year escheat revenue account. For those amounts credited in a prior fiscal year, the claim schedule shall be filed against the prior year escheat revenue account. The SCO will process the claims regardless of the balances in the escheat revenue accounts.

Expenditure claims made by payees more than 2 years after the check cancellation date will be processed in the same manner as claims against a reverted appropriation (See SAM Section 8422.7). Revenue refund claims by payees more than 2 years after the check cancellation date will be processed in accordance with SAM Section 8240.

8043 - DISHONORED CHECKS
(Revised 2/99)

Agencies will make arrangements with their local bank to automatically resubmit for payment dishonored checks of the type that the banks ordinarily redeposit for their commercial customers. Experience has shown that about 70 percent of redeposited dishonored checks are paid.

The local bank will notify each agency when it has dishonored checks which either cannot be redeposited or has been redeposited and dishonored a second time. Upon receipt of such notification, the agency will draw a check on the account into which the deposit was made for the purpose of purchasing the dishonored checks. The checks will be made payable to the local bank and will serve to clear all records affected by the return of dishonored checks.

If the agency has been notified by the local bank that counterfeit money has been received, the agency will follow the above buy back procedure and notify the California Highway Patrol. (See SAM Section 8072.1 for procedures for counterfeit currency.)

A count of the total number of dishonored checks purchased during each fiscal year will be maintained for each centralized State Treasury System bank account. If deposits are made in more than one bank, a separate dishonored check count will be maintained for each bank. The State Treasurer's Office annually collects this information for use in compensating balance determinations.

Agencies will make certain that the branch bank number shown on their endorsement stamps is the number of the branch through which all dishonored checks are to be returned. This number is the medium by which banks know where to return dishonored checks.

Dishonored checks relating to deposits in banks outside the centralized State Treasury System will be returned in accordance with usual commercial practice. The bank will debit the account of the depositing agency in such cases.

8043.1 - DISHONORED CHECK CHARGE
(Revised 9/93)

Section 6157 of the Government Code authorizes the State to assess a charge for dishonored checks. Agencies may assess a dishonored check charge for a reasonable amount not to exceed the actual costs incurred for the processing and collection costs. Agencies may refrain from issuing licenses, permits, etc., or withhold services until the original charge plus the dishonored check charge is paid.

If the license, permit, etc., has been issued or the service rendered, the charge, if assessed, will be applied to the payer's account. If the payer has no account, a new account will be established for the amount of the original charge plus the dishonored check charge.
As the result of a check being dishonored, the payer may also be required to pay a penalty because the replacement payment was received after the date penalty became applicable. If a payer pays the amount of the license, permit, service, etc., plus penalty but neglects to pay the dishonored check charge, agencies need not pursue collection of such charge.

The amount received from the dishonored check charge will be accounted as miscellaneous revenue for the fund from which the majority of the support of the cashiering and accounts receivable sections is appropriated.

8044 - LOST OR DESTROYED AGENCY CHECKS
(Renamed and Revised 12/03)

Lost or destroyed checks for which the amount has not been remitted to an escheat revenue account (SAM 8042) may be replaced with new checks at the request of and made payable to either:

The payee of the lost or destroyed check who has requested replacement of the check, or
A person other than the original payee who has requested the issuance of a new check in lieu of the lost or destroyed check and who has certified that he is the legal owner or was in legal possession of the check at the time it was lost or destroyed.

Upon receipt of a request for the issuance of a check to replace a lost or destroyed check the agency will:

Prepare a Stop Payment Request form, STD. Form 432, and process it in accordance with the instructions in SAM Section 8045, Stop Payments.
a. If the request is for $100 or less, and the agency has received a letter from the payee containing all the facts required by the State Agency Trust Check Replacement Application form, STD. Form 805A, proceed to Step 3.

b. If the request is for more than $100 or the agency has not received a letter from the payee containing all the pertinent facts, the agency will complete the application sections of an STD. 805A or STD. 805B. and forward to the person requesting a new or replacement check. STD. 805A will be used if it is to be executed within the State of California. The STD. 805B will be used if it is to be executed outside the State of California.
Release a new or replacement check to the person requesting such check only after:
1. It has received the duplicate of the stop payment form from the STO as acknowledgment that the stop payment notice has been received.
2. It has determined that the check was not paid prior to the inclusive period shown on the duplicate of the stop payment form received from the STO. (See SAM Section 8045.)
3. It has received the application form required by 2.b. and reviewed it to insure that the form has been completed properly.
  1. Reasonable variations between the signature and the inserted name or reasonable substitution of an initial for a first name will not necessarily invalidate the instrument.
  2. The owner of the check and the declarant or affiant signing the application must be the same person.
  3. If STD. 805B is used, it must bear the seal of a notary public.
  4. All spaces provided in the form must be completed or lined through.
  5. All erasures, corrections, additions, or deletions must be initialed by the person making such changes, or preferably by the notary public if STD. 805B is used.
Make adequate cross reference in accounting records between the original check and the new or replacement check. (The completed application form will be retained by the agency as a fiscal record.)

8044 - LOST OR DESTROYED AGENCY CHECKS
(Renamed and Revised 12/03)

Lost or destroyed checks for which the amount has not been remitted to an escheat revenue account (SAM 8042) may be replaced with new checks at the request of and made payable to either:

The payee of the lost or destroyed check who has requested replacement of the check, or
A person other than the original payee who has requested the issuance of a new check in lieu of the lost or destroyed check and who has certified that he is the legal owner or was in legal possession of the check at the time it was lost or destroyed.

Upon receipt of a request for the issuance of a check to replace a lost or destroyed check the agency will:

Prepare a Stop Payment Request form, STD. Form 432, and process it in accordance with the instructions in SAM Section 8045, Stop Payments.
a. If the request is for $100 or less, and the agency has received a letter from the payee containing all the facts required by the State Agency Trust Check Replacement Application form, STD. Form 805A, proceed to Step 3.

b. If the request is for more than $100 or the agency has not received a letter from the payee containing all the pertinent facts, the agency will complete the application sections of an STD. 805A or STD. 805B. and forward to the person requesting a new or replacement check. STD. 805A will be used if it is to be executed within the State of California. The STD. 805B will be used if it is to be executed outside the State of California.
Release a new or replacement check to the person requesting such check only after:
1. It has received the duplicate of the stop payment form from the STO as acknowledgment that the stop payment notice has been received.
2. It has determined that the check was not paid prior to the inclusive period shown on the duplicate of the stop payment form received from the STO. (See SAM Section 8045.)
3. It has received the application form required by 2.b. and reviewed it to insure that the form has been completed properly.
  1. Reasonable variations between the signature and the inserted name or reasonable substitution of an initial for a first name will not necessarily invalidate the instrument.
  2. The owner of the check and the declarant or affiant signing the application must be the same person.
  3. If STD. 805B is used, it must bear the seal of a notary public.
  4. All spaces provided in the form must be completed or lined through.
  5. All erasures, corrections, additions, or deletions must be initialed by the person making such changes, or preferably by the notary public if STD. 805B is used.
Make adequate cross reference in accounting records between the original check and the new or replacement check. (The completed application form will be retained by the agency as a fiscal record.)

8045 - STOP PAYMENTS
(Revised 12/03)

A Stop Payment Requests form, STD. 432 must be sent to the STO one week before the stale date of all uncashed agency checks. The stale date is one year from date of issuance. See SAM Section 8042.

To stop the payment of a centralized State Treasury System agency check, agencies will complete an, STD. 432, in triplicate and send the original with one copy to STO. The copy will be returned to the department showing the effective date of the stop payment. The STO does not determine if payment has previously been made before processing the stop payment. It is the agency's responsibility to determine if the check has been paid before issuing a replacement check. See SAM Section 8044. Agencies must review their bank statements to determine if payment was made in a previous month and contact STO to determine if payment was made in the current month.

Telephone requests for stop payments will not be accepted by the STO, except in extremely urgent situations. If the STO agrees to accept an emergency request, a completed STD. 432 must be faxed to STO. The department must then write "confirming" at the top of the form and forward the original with one copy to the STO.

8046 - RELEASE OF STOP PAYMENTS
(Revised 2/99)

The STO will recognize a stop payment until it is either officially released by the agency or the check becomes five years old.

To release a stop payment the agency must check the release box and complete a STD. 432, in triplicate. The original and one copy must be sent to STO. The copy will be returned to the agency showing the effective date of the stop payment release.

8047 - OVERDRAFTS
(Revised 8/71)

Agencies will make every effort to prevent overdrafts in their centralized State Treasury System accounts, both with respect to agency bank balances and Office of the State Controller balances.

Observance of the following principles should help prevent overdrafts:

Deposit collections promptly. (See SAM Section 8030.)
Send duplicate and triplicate copies of the Reports of Deposits form, STD. 441 and 442, to the State Treasurer's Office and the Office of the State Controller respectively on the dates of the deposits. Agency accounts receive their credits from these copies rather than from records of the State Treasurer's depository banks, which maintain only consolidated Active Trust Accounts.
Do not draw checks against cash received but not yet deposited.
Schedule claims for reimbursement of office revolving funds promptly.

8048 - LOSS OF BLANK CHECK STOCK
(Revised 2/99)

Whenever any blank check stock is determined to be missing, agencies immediately will notify the State Treasurer's Office of the missing check numbers, the account for which used, and the date the checks were determined to be missing. If there is any indication that the checks might have been stolen, agencies also will notify the Department of Finance, Office of State Audits and Evaluations, the Bureau of State Audits, and the California Highway Patrol.

8050 - STATEMENTS
(Revised 1/78)

The State Treasurer's Office will:

Settle daily with banks presenting agency trust checks for payment.
Stamp the checks to show the date paid.
Retain the paid checks until month end, at which time the checks will be sequentially sorted and returned to departments.

Agencies will contact the State Treasurer's Office if prior to receipt of their canceled checks they desire to know whether a check has been paid by the State Treasurer's Office.

8060 - RECONCILIATIONS
(Revised 8/98)

All bank and centralized State Treasury System (CTS) accounts will be reconciled promptly at the end of each month. See SAM Sections 7900 and 7967. This does not preclude reconciliations at other times of the month as considered necessary by the agency.

If it is determined by the reconciliation that an error has been made, agencies will notify the State Treasurer's Office. DO NOT NOTIFY THE BANK.

Report of Deposit Errors:

If there is an item on the statement that you cannot identify, copy that page of your CTS statement and highlight the item. Send the copy with a brief letter of explanation.
If you did not receive credit for a deposit, verify that all of the information on the Report of Deposit is complete and accurate. Send a legible photocopy of the Report of Deposit on white letter size paper only. DO NOT send agency or bank copies.
If there is a discrepancy in the amount of credit, send photocopies of the Report of Deposit and the CTS statement with the item highlighted. Send the copies with a brief letter of explanation.
If the Report of Deposit errors involve more than one bank, a separate letter is required for each bank.

The above items 1-4 must be sent to:

State Treasurer's Office
Bank Reconciliation Unit
915 Capitol Mall, C-15
P. O. Box 942809
Sacramento, CA 94209-0001

If there is an agency check error on the CTS statement, make legible photocopies of the check, front and back, and the statement. Send the copies with a brief letter of explanation to:

State Treasurer's Office
Warrant Processing Unit, Room 2
915 Capitol Mall, C-15
P.O. Box 942809
Sacramento, CA 94209-0001

Do not include Report of Deposit errors with agency check errors on any letter of explanation. A separate letter is required for each type of error.

8070 - CASH OVERAGES AND SHORTAGES
(Revised 2/98)

State officers and employees who receive and disburse money will be held accountable for the money in their custody. They will be held personally responsible for any cash discrepancies.

Each department differs as to their collection activities, frequency, and amount of cash collected. Therefore, each department is responsible for establishing standards of performance for their cashiers and prescribing corrective actions to be utilized when performance standards are not satisfied. See SAM Section 8072 for Cash Shortages.

8071 - OVERAGES
(Revised 3/87)

Cash overages (representing cash in excess of that for which a cashier is accountable) will be credited to Account No. 3710, Cash Overages, at the time of receipt.

If the person making the overpayment can be identified and the facts substantiated that an overpayment was made, refunds may be made and charged to the cash overage account. All other cash overages will be cleared as revenue or operating revenue at least once each quarter.

8072 - SHORTAGES
(Revised 8/98)

Cash shortages are amounts due the State; therefore, departments will follow the collection procedures outlined in SAM Section 8776.6. If all reasonable collection efforts do not result in payment, departments will adjust the accounting records by using the procedure applicable to the type of cash shortage that has occurred. A discharge of accountability is not required for an accounts receivable that was established because of a cash shortage.

Revenue, Reimbursement, or Abatement

The accounting records may be adjusted for cash shortages involving revenue, reimbursement, or abatement items. No approval is required for the adjustment; however, agencies must submit a report explaining the cash shortage to the Department of Finance, Office of State Audits and Evaluations (OSAE), at the time of occurrence.

The report explaining the cash shortage must include the following:
1. The total amount of the cash shortages and the period covered.
2. Whether or not the person having custody of the money used due diligence and followed recognized good practices in handling and safeguarding the money.
3. Whether or not the cash shortage was such as might reasonably be expected in the regular course of business and was not due to an employee's dishonesty, carelessness, or negligence.
4. A copy of the police report if theft is involved.
5. A detailed explanation showing date, place, and complete circumstances for the incident which caused the shortage. If the shortage is a result of "clerical error", the explanation must be signed by the person responsible for the error. Included in the explanation must be a statement as to the corrective actions taken, if any, to prevent reoccurrence of the error. If the shortage is not the result of any person's error, then the explanation should be written by the person in charge of the fund.
  
  The explanation should be reviewed and signed by the person's supervisor.
6. Any other facts explaining the circumstances creating the shortage.
  Similar types of cash shortages may be grouped and covered by a single explanation and report, where appropriate.
Office Revolving Fund

The office revolving fund, which includes cash purchase funds and change funds, will be made whole upon the receipt of monies to replenish the cash shortage. To request the replenishment, agencies must complete a Claim for Reimbursement form, STD. 27A (Rev. 9/95 or later). If an internal audit unit exists within the agency, the claim must be reviewed and signed by the head of the audit unit.
- For an individual deficiency (shortage) of $1,000 or more, or for a multiple deficiencies claim schedule which totals $2,500 or more, an original Claim for Reimbursement and one copy must be submitted to the Department of Finance, Office of State Audits and Evaluations, (OSAE). If approved, the Claim for Reimbursement will be returned to the agency for their submission to SCO through the regular claim schedule process. Only deficiency claims will be included in the claim schedule. The claim may be paid from an existing appropriation so designated by the agency on the claim schedule face sheet.
- For an individual deficiency of less than $1,000, or a multiple deficiencies claim schedule which totals $2,499.99 or less, agencies are delegated the authority to submit the Claim for Reimbursement directly to SCO, except as noted below. The Claim for Reimbursement shall be presented through the regular claim schedule process, except that only deficiency claims will be included in the claim schedule. The reimbursement shall be from an existing appropriation so designated by the agency on the claim schedule face sheet.
- For a deficiency in any amount for which the canceled check is not available or for a deficiency that is a result of an unresolved SCO claim correction, agencies must submit the Claim for Reimbursement to Department of Finance, OSAE. The processing of these types of claims is the same as that for an individual deficiency of $1,000 or more.

For each fiscal year, agencies will prepare and submit a report of office revolving fund deficiency claims for reimbursements whether or not such claims were filed. If no claims were filed during the fiscal year, the report will contain the statement, "No Claims for Reimbursement were filed during the fiscal year". If claims were filed, the report will detail the disposition of all Claims for Reimbursement. The report will be submitted to Department of Finance, Office of State Audits and Evaluations, by September 30th, and must contain the following information:

Agency Name,
Report title,
As of June 30, XXXX,

Claim schedule number, date filed, claim schedule amount, and date paid,
The amount of each Claim for Reimbursement, and
The reason for each deficiency.

The report must be signed by someone at the level of, or above, the accounting office manager and contain the following certification:

I certify under penalt

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