CASH HANDLING PROCEDURES

Any department authorized to receive cash/checks at UTSA must
adhere to the Procedures for Receipt and Custody of Money, Section XIV
in the UTSA Fiscal Management Operations Guide.

In addition to these procedures, the following internal controls must be in place
when cash or checks are received:

1. Adequate segregation of duties, i.e., ensuring that no single individual 
   handles all aspects of the cash handling process (receipt, deposit, accounting
   records, and reconciling)
2. Cash register tapes or logs should be compared to actual deposits on a 
   routine basis to ensure that all income is being deposited
3. Income in departmental accounting system should be reconciled to DEFINE
   (Statement of Account)
4. Income trends should be analyzed to determine whether actual income matches
   expected income

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