cash collection and receipting of income (for use by central cash

Cash Collection and Receipting of Income (For use by Central Cash Office Staff)

Reference Number: NHSCT/10/254 Responsible Directorate: Finance

Replaces (if appropriate): NHSCT Cash Collection and Receipting of Income (For use by Central Cash Office Staff) – (NHSCT-09-108) Policy Author/Team: Review of Public Administration Income Team led by Ian Winton General Finance Manager

Type of document: Departmental Procedure

Approved by: Liam O’Kane Assistant Director Financial Accounting & Financial Services Date Approved: 29 January 2010

Date Policy disseminated by the Policy Unit: 24 February 2010

NHSCT Mission Statement To provide for all the quality of services we would expect for our families

and ourselves

Operational Procedure

Cash Collection and Receipting of Income (For use by Central Cash Office Staff)

NORTHERN HEALTH AND SOCIAL CARE TRUST PREFACE The purpose of the procedure is to set out the policy of the Trust and the standards and organisation procedures expected to be applied in the operation and control of the Trust’s activities. The use of the contents page will provide speedy access to relevant sections of the procedure instructions. The procedure is also intended to be a working guide for all members of staff who deal with Cash Collection and Receipting of Income or have contact with these activities on an occasional basis. The procedure consists of both a Policy Directive and Operational Procedures. The contents of the procedure will be reviewed on a regular basis and will be updated in accordance with changes in circumstances.

POLICY DIRECTIVE The policy of the Trust in relation to Cash Collection and Receipting of Income is – • To safeguard all cash, cheques or monies which flow through the Trust’s

Bank accounts, through the use of physical controls and the maintenance of proper records;

• To ensure that the Trust’s Cash and Receipting activities conform to the

Standing Financial Instructions.

OPERATIONAL PROCEDURES OVERVIEW The purpose of operational procedures on Cash Collection and Receipting of Income is to provide detailed guidance on all aspects of the handling of cash. This will include the safekeeping of cash, the recording of cash and the maintenance of bank accounts.

NORTHERN HEALTH AND SOCIAL CARE TRUST

Cash Collection and Receipting of Income (For use by Central Cash Office staff)

CONTENTS

Page

Security of Cash Offices, Safes etc.............................................. 1

Cash/Income Received Through the Post ................................... 2

Cash/Income Received Over the Counter ................................... 3

Collection of Cash from Telephones and Vending Machines....... 3

Receipting of Cash/Income.......................................................... 4

Cancelled Kalamazoo Receipts ................................................... 4

Lodgements ................................................................................. 4

Bank Reconciliations.................................................................... 5

Bank Statements.......................................................................... 5

Controlled Stationery ................................................................... 6

Security of Cheques..................................................................... 6

Cheques Outstanding for Greater than Six Months ..................... 7

Cancelled Payments .................................................................... 7

Bacs payments – Traders/Salaries/Wages .................................. 7

Salaries and Wages Payments – Cheques.................................. 8

Re-issue of Cancelled Cheques/Bacs Payments......................... 8

Standing Orders – Income ........................................................... 9

Credit Card/Debit Card Payments................................................ 9

Analysis of Income....................................................................... 9

Payable Orders............................................................................ 10

Manual Cheques.......................................................................... 10

Advice .......................................................................................... 10

Review ......................................................................................... 10

�

� �

PROCEDURES FOR STAFF IN CASH OFFICES � 1 Security of Cash Offices, Safes etc 1.1 All staff receiving cash and dealing with receipts must be fully aware of the need

for complete honesty and integrity, and the security implications of handling cash. When handling cash, staff should ensure that another member of staff observes their actions.

1.2 Admittance to Cash Offices should only be given to cash office staff or other

staff holding appropriate identification. The Cash Office door should be kept locked at all times.

1.3 Keys to petty cash boxes and/or safes should be kept in a safe place and out of

sight at all times. Keys MUST NOT be left unattended in desk drawers or in the respective locks. Arrangements should be made for a second person in each office to have a set of the appropriate keys to be used when the key-holder is unavailable. During out of office hours, the responsible officer, should make arrangements for the safeguarding of the safe/cash box keys, so that they are not easily accessible/available to non-authorised staff. This will usually result in the keys being removed from the premises/facility.

1.4 A list should be maintained at Trust Headquarters of all authorised key-holders

in the relevant cash offices. 1.5 All items, including cash or property which are held in the safe must be

recorded in the Safe Register (Appendix 1 – Safe Register). This is to ensure that the Trust has records of the full extent and value of items missing or stolen in the event of the safe itself being stolen.

1.5 The Safe Register should record the following:- (Left hand page) “Items In” Date deposited (when item put into the safe) Details of item deposited Signature of Staff member Signature of Witness

(Right hand page) “Items Out” – (running across the page from ‘In’ entry) Date withdrawn (when item taken out of the safe) Details of item withdrawn Signature of Staff member Signature of Witness

1.6 A regular check should be made to ensure that the items held in the safe agree

with the items recorded in the Safe Register. At a glance, any spaces on the

�

� �

right page, opposite entries on the left page should be items that are currently held in the safe.

1.7 No unofficial monies should be held in the safe. These are monies that are not

connected with the Trust’s Bank accounts or the Trust’s clients or residents (e.g. collections by staff for charity, birthdays, tea/coffee etc). However, in exceptional cases where unofficial monies are required to be held, it is important that an indemnity form is completed and signed by all parties concerned. (Appendix 2 – Indemnity Form).

2 CASH/INCOME RECEIVED THROUGH THE POST 2.1 Two members of staff should open the post. Cash/Income may be received

through the post. This should not be received directly into the Cash Office and should be directed to an administration office, located away from Finance.

2.2 A finance officer independent of the Cash Office should maintain an up to date

cash/cheque post book to record cash/cheques that have been received through the mail (Appendix 3 – Cash/Cheque Post Book). The staff opening the mail should be independent of the staff receipting/lodging the cash/cheques. Where this separation of duties in not possible, it is essential that post opening and recording of cash/cheques is witnessed and initialled in the post book by two officers.

2.3 The details that will be recorded in the Cash/Cheque post book should include

the following information: i Date ii Received from (name of person or organisation) iii Amount iv Cheque Number v Invoice Number vi Initials of officers responsible for opening mail vii Initials of officer responsible for receipting the income viii Receipt Number

2.4 When the cheques/cash have been recorded in the Cash/Cheque post book,

they should then be brought to the Cash Office. 2.5 Cash Office staff will then check the entries in the post book against the monies

handed over and initial accordingly. 2.6 Cash Office staff must stamp any cheques not already stamped “Account

Payee Only”.

�

� �

3 CASH/INCOME RECEIVED OVER THE COUNTER 3.1 Cash/cheques may be received by hand and these will be recorded directly

onto Kalamazoo Receipts (Appendix 4 - Kalamazoo Receipts) as appropriate. Cash will be counted in the presence of the person delivering it. The cashier who signs and dates the receipt will then issue the receipt to the individual handing over the cash/cheque.

4 COLLECTION OF CASH FROM TELEPHONES AND VENDING MACHINES 4.1 Two officers collect cash from payphones and vending machines every week. 4.2 Cash taken from payphones/vending machines is put into specific bags relating

to each payphone/vending machine. 4.3 The change float is topped up in each machine if necessary. 4.4 Cash Office staff collect monies from Canteen till registers daily. Cash Office

staff and Catering staff sign records. If the cash office staff sign for the cash at the till, it should be counted at the till.

4.5 Once the cash is taken back to the Cash Office, two officers count the money

relating to each payphone/vending machine/till register. 4.6 Details are recorded as follows:

Telephone Money – (Appendix 5 – Telephone Income) Copy forwarded to Estates officer responsible for Telecoms. Till Register – (Appendix 6 – Canteen Income) Copy forwarded to Catering manager. Vending Machines – (Appendix 7 – Vending Machine Income)

4.7 The two officers who collected the cash sign telephone and Vending Machine

records. 4.8 Kalamazoo receipts are completed and the money is put in the safe until it can

be lodged. 5 RECEIPTING OF CASH/INCOME 5.1 When cash/income has been received through the post, or at the cash office

counter, the cash/cheques are counted and put into the relevant cash box held securely in the safe.

5.2 A Kalamazoo receipt is completed (Appendix 4). The date, amount and source

should be recorded on the receipt. If the money relates to the payment of an invoice, the account/invoice number section is completed. The receipt should

�

� �

then be taken off, signed by the Cashier and either filed or posted out to the customer when requested.

5.3 Care should be taken to ensure that receipts are used sequentially. 5.4 Financial coding details should be completed to the right hand side of the

receipt (Appendix 8 – Analysis of Income, Kalamazoo Sheets). The relevant codes can be obtained from the Trust’s codebook.

5.5 The “amount” column is completed for each receipt. The “bank” column is used

when lodgements are prepared. The total of these two columns should agree at the end of the month. Payment in respect of Debtors accounts should be entered in the “Invoice” column.

6 CANCELLED KALAMAZOO RECEIPTS 6.1 Where it is found necessary to cancel receipts, the receipt should be clearly

marked “Cancelled” and a different officer from the officer preparing the receipts should sign the appropriate cancellation. All cancelled receipts should be retained on file.

7 LODGEMENTS 7.1 Lodgements should be made regularly, at least once per week, or as often as

necessary to ensure that amounts of cash held and transported are kept to a minimum.

7.2 Large value cheques should be lodged as soon as possible after receipt. 7.3 Only the designated cashier prepares the lodgement. The individual receipts

will be totalled and this amount is written into the ‘Bank’ column beside the last receipt of the lodgement. The date is written beside the lodgement total.

7.4 When a lodgement is going to be made, the physical monies are removed from

the safe and checked to agree with the lodgement total on the Analysis of Income Sheet.

7.5 A lodgement slip and stub are prepared with the required details. A breakdown

of coins and notes should be written on the back of the lodgement slip. 7.6 Two members of staff then take the lodgement to the Bank with the monies and

the lodgement book (however, see 7.7 below). Staff must not use the ‘Fast Tracking System’ available in the banks. They should wait until seen by a bank official and the lodgement is checked. Bank staff stamps the lodgement stub and hands back to Cash Office Staff.

7.7 Where there are large volumes of cash, lodgements will be prepared as above,

and then handed over to an outside security firm. A Receipt will be obtained

�

� �

before the cash and lodgement book is taken to the bank. Records will be kept within the office detailing the breakdown of the lodgement and the security bag details.

8 BANK RECONCILIATIONS – Finance Staff (independent of the Cash

Office) 8.1 A separate procedure is to be drawn up for bank reconciliations. In the interim,

the following are the key components for bank reconciliations. 8.2 The Bank Reconciliation is prepared as follows:

Balance per Bank Account(s) £<X> Add Lodgements not presented £<X> Add Cheques not presented £<X> Total £<X> Reconciling Items £<X> Total as per Analysis of Income £<X>

8.3 When the Bank Reconciliation is completed (Appendix 9 - Bank Reconciliation),

the officer signs and dates the sheet and this is evidenced as reviewed by a senior independent officer who also signs and dates the sheet.

9 BANK STATEMENTS 9.1 Bank Statements are obtained from the Trust internet banking system at the

end of each month. Information relating to daily bank transactions can also be retrieved from the Trust’s Internet Banking System by the Treasury Manager.

9.2 Statements received relate to the following accounts:

• Income Account • Payments Account • Business Reserve Account • Patients/Residents Private Property Account • Charitable Funds Account • Direct Payment Accounts (Statutory Homes for the Elderly etc) • Emergency Bank Account (Out of Hours use)

9.3 Bank Statements are held on file in the Central Cash Office.

�

� �

10 CONTROLLED STATIONERY 10.1 This describes stationery such as receipts and receipt books, or any other

means of recording amounts receivable and as such is subject to strict security. 10.2 Controlled Stationery can be obtained from the Central Cash Office (address to

be inserted). 10.3 A register is maintained by the Cash Office detailing the number on the

controlled stationery, and the person to whom it is issued. (Appendix 10 - Controlled Stationery)

10.4 A controlled stationery receipt (Appendix 11 - Controlled Stationery Receipt) is

issued and monitored to ensure it is signed and returned. 10.5 Receipts/Books should be issued in sequential order. 10.6 Cancelled receipts should be retained from inspection. 10.7 Central Cash Office Staff are responsible for ordering new stocks of controlled

stationery after checking the register. 11 SECURITY OF CHEQUES 11.1 Blank cheques (i.e. manual cheques or payable orders) must be stored in a

safe in the Central Cash Office which should be kept locked at all times with access restricted to cash office staff only.

11.2 Supplies of blank cheques can be obtained by contacting the authorised

printers. 11.3 Care should be taken to ensure that stocks do not run out before a new supply

has been received. 12 Cheques Outstanding for Greater than six months 12.1 Every month outstanding cheques listed on the previous month’s Bank

Reconciliation are reviewed to establish when they were first written. 12.2 After 4 months from date of issue, a letter should be sent requesting the payee

to cash the cheque. (Appendix 12 – Outstanding Cheques Letter). 12.3 If the cheque has been lost or mislaid, an indemnity form (Appendix 13 –

Lost/Mislaid Indemnity Form) should be completed before another cheque is issued.

12.4 If a cheque is still outstanding after six months the Bank will not accept it.

These cheques are no longer of any value and may be removed from the Bank

�

� �

Reconciliation, with the approval of a senior officer. A letter should be sent to the payee requesting the cheque to be returned for re-issue. (Appendix 14 – Out of Date Cheques Letter)

12.5 The relevant creditors’ account and the Bank account in the General Ledger

require an adjusting journal. 12.6 A register is maintained of all cheques that are cancelled (Appendix 15 –

Cancelled Cheques Register). 13 Cancelled Payments – Payments Account 13.1 When a Manual Cheque/Payable Order has to be cancelled, a notification of

stop letter is prepared (Appendix 16 – Notification of Stop Letter) and passed to the relevant officer for action via the Trust’s Internet Banking System.

13.2 Relevant adjustments will be made to the General Ledger and Analysis of

Income Spreadsheet. 14 BACS Payments – Traders/Salaries/Wages 14.1 When a BACS payment is to be cancelled, the Department requesting the

cancellation will e-mail a cancellation form (Appendix 17 – BACS Cancellation Form) to the Central Cash Office.

14.2 The Central Cash Office will prepare HSS/31 Form (Appendix 18 – HSS/31

Form) and contact appropriate bank to request a recall of BACS. The HSS/31 is distributed as follows: White Copy – Faxed to appropriate bank and then sent by first class post to the bank in question. Yellow Copy – Sent to Central Services Agency with SW7 (Appendix 19 – SW7) Pink Copy – Filed in Central Cash Office with copy of SW7.

14.3 A journal is prepared for entry to the General Ledger as follows: Debit 9999/15/10/99 – CSA Cancelled Cheques

Control Account Credit 9999/01/01/99 – Net Pay Control Account

15 Salaries and Wages Payments - Cheques 15.1 If the cheque to be cancelled relates to salaries or wages, the Payroll Services

Department will prepare and e-mail the cancellation form to the Cash Office. (Appendix 17)

�

�

15.2 If the cheque is held in the Central Cash Office, an officer will prepare the relevant SW5 (Appendix 20) and forward to Central Services Agency.

15.3 If however, the cheque has not been handed to Cash Office staff, an HSS/30

(Appendix 21 HSS/30) is sent to Central Services Agency to place a ‘Stop’ on the cheque. When confirmation has been received that the ‘Stop’ has been accepted, an SW5 is sent to Central Services Agency.

15.4 A journal is prepared for entry to the General Ledger as follows:

Debit 9999/15/10/99 – CSA Cancelled Cheques Control Account

Credit 9999/01/01/99 – Net Pay Control Account

16 Re-issue of Cancelled Cheques/BACS Payments 16.1 If Finance is in receipt of the original cheque, which has now been cancelled,

the re-issue can be made immediately. If the cheque is not held by Finance, re-issue can only be made after confirmation that a ‘stop’ has been accepted by the CSA.

16.2 Re-issue of a cancelled BACS payment can only be made once the Bank has

confirmed that the payment has been recalled (HSS/31) by phone. A cheque can then be issued.

17 Standing Orders 17.1 Clients of the Trust may request to make regular payments by Standing Order.

When this is requested, a form should be sent to the client (Appendix 22 – Standing Order Form). The Trust will complete details relating to Sort Code and Bank Account. The appropriate Account details e.g. PPP Account, Charitable Funds, Income Account etc. should be inserted. The Trust should insert some kind of unique identifier to assist staff identify the income from the Bank statements/ Internet Banking statements e.g. National Insurance Number/Account Number/Surname from Debtors Billing System. For Standing Orders relating to Payments, please refer to Payments Procedure Document.

18 Credit Card/Debit Card Payments 18.1 Customers of services provided by the Trust should be offered the option of

paying invoices by Credit or Debit Card. When a person telephones the office and requests paying by this method, a form is completed (Appendix 23 – Credit Card Form). The Credit Card details are then keyed directly into the terminal in the Central Cash Office and the

�

�

transaction is processed. The credit/debit card receipt is posted to the customer. At the end of each day, a report is taken from the terminal and reconciled with the total amount of receipts.

19 Analysis of Income 19.1 An Excel spreadsheet is maintained to record all lodgements

to the Trusts Income Account (Appendix 24 – Analysis of Income Spreadsheet). This includes Cash/Cheque lodgements, BACS payments, Credit Card Payments and cancelled cheques. Entries include lodgements made by any facility within the Trust.

19.2 Entries to the spreadsheet will be made on a daily basis and will be matched against daily prints from the Internet Banking System.

19.3 There should be sufficient columns to allow records to be kept for all facilities

within the Trust. Details from outlying facilities should be sent to the Central Cash Office following each lodgement. (Appendix 25– Summary of Lodgement Form). Details should include information concerning the nature of the lodgement, to allow correct coding.

19.4 At the end of the month, each column total should be agreed to Income journals

before submission to the General Ledger. 19.5 The information held in the Analysis of Income will assist staff responsible for

completing the Bank Reconciliation. 20 Payable Orders 20.1 Information relating to Payable Order payments are input and verified on the

LAPS system by Accounts Payments Staff. When all Payable Order batches have been processed in LAPS, staff within the Central Cash Office will print the Payable Orders cheques. All relevant control prints will be printed and passed with relevant back up to the cheque signatories for signature in accordance with banking requirements. When all required signatures have been made, the cheques will be returned to the Central Cash Office for dispatching.

21 Manual Cheques 21.1 When manual cheques (Payments Account) have been prepared, they should

be passed to the required number of cheque signatories for checking and signing. They should then be passed to the Central Cash Office for dispatch as required.

�

� ��

21.2 Staff in Accounts Payments should dispatch cheques, drawn from the Charitable Funds Account, or Patients Private Property Account. In principle – cheques should not be dispatched by the department where they are prepared.

22 Advice 22.1 This procedure was drawn up by members of the RPA Income Group. If you

require further advice or assistance, please contact one of the following members of staff.

Name Email address Telephone

number Rhonda Hilditch [email protected] 2766 1319 Evelyn Stephens [email protected] 2563 5696 Debbie McMordie [email protected] 9441 3299

23 Review 23.1 This procedure will be kept under review, and its operation and effectiveness

will be examined on an annual basis and revised if appropriate.

�

� �

��

��

� ��

� �� !��"#!"�$%��& ��' (��

� �� )�*��+ ��,��

� �� -�*� " ��, ��, ��

� �� !��, ��, ��

� �� .��/�,"��, ��, ��

� �� *�� , ��)�*��+ ��"��

� �� '��(��, �,�*��

� ��! �� **��

� ��! �� **�� ,��

� ��0%��!"�$%��1��

� ��1 ��#/��*��

� ��0%�� 2��!"�$%��1��

� ��!��,�**��!"�$%��

� ��3 ��,�� 1��

� ��!"�$%�#'�!��!��,�**��

� ��4��#��

� ��'�!��!��,�**�� 5��

� ��5��

� ��4��#��

� ��0��

� ��!��!��

� ��*�� , �� "��

� ��%�� 1 ��

�

� �

�Appendix 1

��

SAFE REGISTER

IN

OUT

Date Details Signed Witnessed Date Details Signed Witnessed

�

�

� �

Appendix 2 �

��

��

INDEMNITY FORM I hereby agree to indemnify the Trust from any responsibility in the event of any loss or damage to the following items held on my behalf. ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………… Name: …………………………………………… Grade: ………………..……………………. Signed: ……………………………………………………. Date: ……………………………….………………………. Witnessed by: Name: …………………………………………… Grade: ………………..……………………. Signed: ……………………………………………………. Date: ……………………………….……………………….

�

� �

Appendix 3

CASH/CHEQUE POST BOOK

Date Received from: Amount Cheque/

PO Number Invoice number

Initials of officers opening mail

Initials of officer receipting mail

Receipt number

�

� �

Appendix 4

Kalamazoo Receipt

Details £

Date A/C No. Received with thanks Amount (Receipt number) Controlled Stationery

For Director of Finance

�

�

� �

Appendix 5

TELEPHONE INCOME DATE TELEPHONE

NUMBER TELEPHONE LOCATION

AMOUNT COLLECTED

TOTAL CASH COLLECTED £ CASH COLLECTED BY:…………………………………………………….…(Signature) ……………………………………………………….(Signature) Signature of Cashier…………………………………………………………. Receipt Number…………………………………

�

� �

Appendix 6

CATERING INCOME

CANTEEN TAKINGS FLOAT

Cheques ………………. (as appropriate)

£20.00 ………………. £2

£10.00 ………………. £1

£5.00 ………………. 50p

£2.00 ………………. 10p

£1.00 ………………. 5p

0.50 ………………. 2p

0.20 ………………. 1p

0.10 ………………. Total £

0.05 ………………. TILL ROLL £ 0.02 ………………. DIFFERENCE £

Surplus/Deficit 0.01 ………………. + -

TOTAL £ Discrepancies over £10 to

be notified to Catering Manager

Receipt Number

Takings and float checked: Date: Signed: Signed: (Canteen Staff) (Cash Office Staff) …………………………………………………………………………………….. For Catering Manager Comments: Signed: Date:

�

� �

Appendix 7

VENDING MACHINE INCOME VENDING MACHINE LOCATION TAKINGS

£2.00 ………………… £1.00 ………………… 0.50 ………………… 0.20 ………………… 0.10 …………………

0.05 ………………… 0.02 …………………

0.01 …………………

TOTAL £

CASH COLLECTED AND CHECKED BY: SIGNED: DATE: SIGNED: RECEIPT NO: COPY TO CATERING MANAGER�

�

� �

Appendix 8

KALAMAZOO – ANALYSIS OF INCOME

DATE A/C/INVNO RECEIVED FROM AMOUNT BANK INVOICE

PAYMENTS RECEIPT

NO. COST

CENTRE MAIN CODE

SUB CODE BUDGET VALUE

Brought Forward Carried forward

�

� �

Appendix 9 BANK RECONCILIATION MONTH TRUST ACCOUNTS £ Income Account Payments Account Premium Reserve Account Treasury Account Sub-total 0 ADD: LODGEMENTS NOT PRESENTED £ Sub-total 0 LESS: CHEQUES NOT PRESENTED £ Sub-total 0 ADD: ADJUSTMENTS £ Sub-total 0

TOTAL AS PER ANALYSIS OF INCOME 0 Prepared by: Date: Reviewed by: Date:

�

� �

Appendix 10

CONTROLLED STATIONERY REGISTER

Item NOS. ISSUED Issued Received Stock Date From To FACILITY By By Balance

�

� �

Appendix 11

CONTROLLED STATIONERY RECEIPT Date: To: Please sign and return to: Central Cash Office (Address to be inserted) I acknowledge receipt of the following: Item: Nos. From: To: Date: Signed:

�

� �

Appendix 12

(Official Letterhead) Confidential Our ref: Payment ref: Date: Dear Sir/Madam, I note from my records that cheque number……………………………… for the amount of £……………………….. will soon be out of date. Please present this cheque for payment without delay. Yours faithfully, for Director of Finance

(Contact details to be inserted)

�

� �

Appendix 13

INDEMNITY FORM

To:…………………………………….. ………………………………………. ………………………………………. ………………………………………. In consideration of your issuing to me a cheque for £……………….. in lieu of Cheque

No:……………………. Dated ……………………….200 , drawn on the Trust’s

……………………..Account, for a like amount which I declare to have been mislaid, I

declare that I am the person entitled to receive such duplicate cheque and I

undertake at all times hereafter to indemnity you and keep you indemnified against

all damages, costs, expenses, actions, proceedings, claims and demands and all

loss howsoever caused in connection therewith which you may, or might otherwise,

at any time incur or be liable to incur, under or by reason of the said cheque, and I

further undertake, in case the said cheque shall, at any time hereafter, be found or

be in or come into my possession, power or procurement, to deliver the same to you

immediately.

Dated this ………………………..day of………………………200_ Signed in the presence of: Signature of Witness: Signature Address Address Please complete and return to:

(Address to be inserted)

�

� �

Appendix 14��

�

(Official Letterhead) Confidential Our ref: Payment ref: Date: Dear Sir/Madam, I refer to cheque number……………………………… for the amount of £……………………….., which was sent to you on …………………………... This cheque is now out of date and should not be presented for payment. Please return the cheque to this office, so that it can be re-issued to you. Yours faithfully, for Director of Finance

(Contact details to be inserted)�

�

� �

Appendix 15

CANCELLED CHEQUES REGISTER Account Name:…………………………. Date Month Name & Address Amount

£ Cheque

No. J/E Mth

Reason for re-issue

Date re-issued

�

� �

Appendix 16

STOP CHEQUE FORM ~ PAYMENTS ACCOUNT

Cheque Details

Cheque Number

Amount £

Payee

Date Issued

Time Stop Placed Date By

Cash Office Use ��

Cheque Stop Confirmed

Journal Entry

Entered in Cash Book

Entered in Cancellation Register

Signature of Officer Reissue Copy to Payments

To Accounts Payments Office

Please reissue cheque as detailed above

Reference

Coding Amount Vat Total

Total Cheque £

Accounts Payments Use

Cheque Number

Initials of Officer Date Issued

�

� �

Appendix 17

Request for cancellation of Cheque/BACS Payment

Wk/F/M Number Month Ending Staff number Name Cheque or

BACS Reason for Cancellation

Manual Cheque to be issued

Authorised by: Date:�

�

� �

�

� �

Appendix 19

SW7 BACS CANCELLATION Salaries/Wages/General* List of BACS stopped or cancelled From: Northern Health & Social Services Trust Pay Date: Trust Number: Name Staff No. ID Desgn. Reason Bank Sort

Code Account Number

Cheque Value £ p

*Delete as necessary Designation 5 Cancellation Reason 0 Other Reason 1 Incorrect

�

� �

Appendix 20

SW5 0 SALARIES/WAGES/GENERAL*CENTRAL ACCOUNT List of cheques stopped or cancelled, or for which stop notices have been withdrawn – From: Northern Health & Social Services Trust Date: Trust Number:

Name S/W

Staff Number

Desgn. Reason ID Cheque No.

Digit Value £ p

Designation 5 Cancellation

Reason O Other Reason 1 Incorrect 2 Spoilt 3 Stopped then found

Designation 6 Stop Notice

Reason 1 Other Reason 2 Lost 3 Stolen 4 Destroyed 5 Out of Date

�

�

� �

�

Appendix 21

HSS/30 ��

��

��

��

� ��

� �� !��

�

� ��

��"�� #��$��%�&��'�� (((((((((((((((((�� (((((((((((((((((�

� (((((((((((((((((�� (((((((((((((((((��

�#)*�%�*#�+*��#��%��%�&��)�+��*,+��-�

�./��'�� #�0��112��23�.��'��#�0��112��1�

.��'��#�0��112�4�5��

6��"��$��'� �� $�7'�8�9:�� "��$��$��

$��;��<��0�� $�7'��#�� 6�� "�'��

� � � ��

�

�

�

�

�

� � �

��

� ((((((((((((((((((((((((((((((((��

�

�

6��"�� $��;��$�7'�8�9��

��

��"��

)��#�"��

�

��"��;��'�� $��'��0

�

� �

Appendix 22

REQUEST FOR A STANDING ORDER

To: The Manager You are authorised to set up a Standing Order on my/our account as specified below. My/Our account will at all times contain sufficient funds to enable each payment to be effected on the due date.

Signed: Date: Address: Please charge to my Account Account No. Name of Account Payment Account Ref. No. Beneficiary Bank Bank of Ireland, Beneficiary Name Beneficiary A/c Designation Beneficiary's Bank Sorting Code No. - - Beneficiary A/c No.

Frequency e.g.daily/monthly Day Start Date Amount £ . Expiry Date Amount £ .

�

� �

Appendix 23 �

��

�

PAYMENT OF INVOICES BY CREDIT/DEBIT CARD NAME

ADDRESS

TELEPHONE NUMBER

INVOICE NUMBER

AMOUNT PAYABLE

NAME OF CARD ISSUER

NAME OF CREDIT/DEBIT CARD

CREDIT CARD NUMBER

ISSUE NUMBER (Switch Card only)

START DATE (Royal Bank of Scotland only)

EXPIRY DATE

SIGNED

DATE

�

� �

Appendix 24

CASH RECORD APR

1 2 3 5 6 8 9 10 11 12 13 16 17 19 20 21 23 24

DESCRIPTION TOTAL Treasury Bacs XXXX Educare XXXX XXXX XX Day HQ XXXX XX Day XX Day XX Day XX Day XXXX XXXX XXXX Canc Cq Canc Cq

Disburs Paid Hospital Home Home Centre Home Centre Centre Centre Centre Physio Soc Serv Childcare S/W/TR cq

APR Opening Balance 0.00

APR 1 DXXXX (Account) 170.00 2 C 170.00

APR MXXXX (Account) 245.00 2 C 245.00

APR 2 XXXX (Facility ) 43.50 16 C 43.50







APR 10 XXXXX 693.50 10 C 693.50

APR 11 XXXXX 51,916.23 10 C 51,916.23

APR 13 XXXXX 40.96 2 C 40.96

APR 14 XXXXX 312.36 2 C 312.36

APR 14 XXXXX 54.35 2 C 54.35

APR 14 XXXXX 156.90 2 C 156.90

APR 15 XXXXX 100.54 2 C 100.54

APR 17 XXXX HOSP 4,514.51 3 C 4,514.51

APR SUB TOTAL 59,477.35 0.00 1,080.11 4,514.51 0.00 0.00 0.00 176.25 52,609.73 0.00 415.00 362.50 145.50 173.75 0.00 0.00 0.00 0.00 0.00

APR Sub Total B/f 59,477.35 0.00 1,080.11 4,514.51 0.00 0.00 0.00 176.25 52,609.73 0.00 415.00 362.50 145.50 173.75 0.00 0.00 0.00 0.00 0.00

APR 18 CREDIT CARD 119.00 10 C 119.00

APR 20 CREDIT CARD 78.00 10 C 78.00

APR 22 XXXX HOSP 3,570.18 3 C 3,570.18

APR 22 XXXX HOSP 2,731.87 3 C 2,731.87

APR 23 XXXXX 42.94 2 C 42.94

APR 24 XXXXX 142,717.00 2 C 142,717.00



APR 26 XXXXX 7.00 2 C 7.00

APR 27 XXXXX 42.94 2 C 42.94

APR 28 XXXXX 7.00 2 C 7.00

APR 29 XXXXX 2,719.84 2 C 2,719.84

C

TOTAL 211,668.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Less Cheque Journal

Closing Balance C/f 211,668.01

20XX

BA

NK

RE

C

MO

NTH

DA

Y

DATE

�

� �

Appendix 25��

��

SUMMARY OF LODGEMENT FORM

INCOME ACCOUNT Facility: Identifier: Cost Centre Address: Contact Telephone Number: Summary of Lodgement dated: Lodgement Slip No:

VALUE NATURE OF INCOME £ P

INCOME CODES

VAT CODE

NET VAT

Maintenance Payments 86/69 B Meals Service: 1. Staff 84/72 A 3. Members 87/82 B 4. Meals on Wheels 87/82 B OT/Handcraft Sales 87/78 A Private Telephone Calls 69/22 A Payphone Income (see attached) 69/81 A Printing 65/20 A Picture Framing 87/78 A Car Washing 87/89 B Safety Equipment Scheme Patients Appliances 51/20 B Other

Signed: Date: Officer-in-Charge 1. Lodgement slips to be marked credit of Northern Health & Social Care Trust “Income Account”

and attached to this page. 2. Attached receipts should agree to total lodged.

USE FOR INCOME ACCOUNT MONIES ONLY �

�)��

cash collection and receipting of income (for use by central cash

Documents