Murfreesboro- Internal Control Questionnaire 1. Cash Receipts Question Title * 1. Please enter your User Access Code.(This code is found in the e-mail you received) Question Title * 2. Please briefly describe your current procedures regarding teacher collections (required forms, who counts, etc.) Question Title * 3. Do you use pre-numbered receipts? Yes No Question Title * 4. Is a pre-numbered receipt prepared and issued to the payer for cash collections other than mail receipts? Yes No Question Title * 5. Is the remittance data and other support (i.e. teacher collection log) attached to the pre-numbered receipt? Yes No Question Title * 6. Are pre-numbered receipts issued in numerical sequence, and periodically accounted for? Yes No Question Title * 7. What do you do with voided receipts? Question Title * 8. Where are unused receipt books kept? Question Title * 9. Are the receipts clearly marked or coded with a classification or account number? Yes No Question Title * 10. Who opens incoming mail and what are the procedures regarding receipts received by mail? Question Title * 11. Where are the cash receipts kept from the time of collection or mail opening until time of bank deposit? Question Title * 12. Does the school use a lockbox? Yes No Question Title * 13. Are cash receipts entered into the general ledger by persons independent of the mail opening and receipt issuing functions? Yes No Question Title * 14. Are receipts deposited on a daily basis and collection documentation totals compared to bank deposits and posting to cash receipts in the computer? Yes No Question Title * 15. Who handles (investigates) any complaints from parents’, vendors’ etc. regarding payment discrepancies? Question Title * 16. Is the employee who handles complaints regarding payment discrepancies independent of the the duties of preparing daily cash receipts? Yes No Question Title * 17. Are post-dated checks, disputed items, unidentified receipts, NSF checks, checks charged back by banks, and similar items subject to normal receipts control, and received and investigated by persons independent of preparation of deposits? Yes No If no, please explain. Question Title * 18. Is the cash receipt function segregated from the recording of receipts? Yes No Question Title * 19. Are currency receipts properly reconciled to the totals of cash registers, pre-numbered receipts, or other devices? Yes No Question Title * 20. Does any employee having custody of school funds also have custody of a related organization’s funds (PTA, Band/Athletic Booster Club, etc.)? Yes No If yes, please explain. Question Title * 21. Is the cashing of checks out of currency receipts prohibited? Yes No Question Title * 22. How do you make change? Question Title * 23. Who gets the money out of the vending machines? Question Title * 24. List the location of your vending machines: Question Title * 25. How does the school verify sales commission from vending sales? Next >>