a) Pre-Numbered Receipts

            It is typical for the parish staff to receive loose checks and cash during the work week from parishioners walking in. For walk in cash and check receipts it is recommended that a duplicate pre-numbered receipt be issued. The pre-numbered receipt should be signed by the parish staff and the payee, a copy should be given to the payee, and one kept for the parish records. Receipts should be issued by someone other than the person responsible for preparing the deposit.

b) Mail in Receipts

            In addition to walk in receipt, parish staff routinely receives cash or checks through the mail. Although it may be difficult to distribute receipts for such monies, it is recommended that mail in cash and check receipts are recorded in a log book or journal. Log book or journal entries should be made by someone other than the person responsible for preparing the deposit.

c) Receipt & Log Book Reconciliations

            Deposits for walk in and mail in receipts should be made on a regular basis. An individual separate from the person issuing walk in receipts and recording mail in receipts should be responsible for preparing weekly deposits. Weekly deposits should be reconciled to the total receipts issued and the log book/journal as they are made.

d) Check Endorsing Procedures

         To ensure that all parish receipts are protected from misappropriation, all checks should immediately be restrictively endorsed with a facsimile stamp denoting “For Deposit Only” with the inclusion of the parish name and banking account number immediately upon receipt of any cheeks.

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