12. DEPARTMENTAL RECEIPT-Form FA-40-P


 Form FA-40-P should be pre-numbered and is to be issued
only to employees delegated the responsibility of making collec-
tions, such as supply fees, towel fees, shop cards, workbooks,
choir robes, band instrument maintenance fees, lost and damaged
textbooks, library books and library fines, etc. Departmental re-
ceipts are not provided for use by classes and clubs. The prin-
cipal, or person whom he may designate, shall be fully respon-
sible for maintaining an accurate record of Departmental Re-
ceipt books. This record is to be maintained for audit purposes
and should show the name of the individual to whom the book
was issued, number of the receipts contained therein, date the
book of receipts was issued, and the date it was returned to the
principal's office for safekeeping. As soon as a collector has com-
pleted a Departmental Receipt book or has no further use for
it, the book should be returned to the office and retained for
audit purposes.

 Collections should be deposited with the principal's office at
least once a week if the amount is small, or more frequently if
the amount of collections warrant more frequent deposits. All
monies are to be deposited as of the last day of the month.

 When depositing monies with the bookkeeper, the collector
shall submit the Department Receipt book together with the
funds being deposited. The bookkeeper should count the money
in the presence of the collector, if possible; add the Departmental
Receipts (Forms FA-40-P) issued since the collector's previous
deposit, and, if the cash and receipts are in agreement, the book-
keeper should issue the collector an Official Receipt (Form FA-
3-P), acknowledging the deposit. On the final Departmental Re-
ceipt making up a deposit, the following information should be
shown in the space captioned "Bookkeeper's Use."

 In order to save time in writing the name of the school in
 longhand on the Departmental Receipts, it is suggested that this
 be done by means of a rubber stamp. When showing the name
 from whom monies were collected, always show the name of
 the individual transmitting the money, regardless if the funds
 were paid in by a class, club, or organization.