1. All cash and check collections shall be recorded by the person receiving the collection immediately preparing cash receipts in triplicate in the official BISD Receipt Book.  Cash receipts must be issued in numerical sequence.  Receipt books are issued by the Activity Funds Office to the bookkeeper/secretary.  The school bookkeeper/secretary will then issue the receipt books to the fund sponsors using the book number written on the front for a control measure.  The bookkeeper/secretary must keep a log of persons who have received cash receipt books and the range number of the book.  Teachers and sponsors must turn in the receipt book at the end of the school year.  

2. The cash receipt must be completed in its entirety, including:
   • Name of school: may be stamped or written
   • Date and amount
   • Received from: individual or firm
   • For: an explanation of the purpose for which the money was received
   • Indication of fund type (cash, check, or money order)
   • Signature: of the person receiving the money; the signature must be original—signature stamps are strictly forbidden.
   • Fund account number to which the deposit is to be credited 

For checks received, make sure the payee’s name, address, and current phone number are clearly printed on the face of the check.

3. An actual cash count should be made by the person signing the cash receipt in the presence of the person giving the money. When face-to-face verification cannot be done at the time the money is submitted to the bookkeeper/secretary, the money should be secured in a tamper resistant bag until a face-to-face count can be done. 

4. Postdated checks shall not be accepted from any source.  

5. Under no circumstances shall a cash receipt be altered. If an error occurs in the preparation of a cash receipt, both the original and the two copies of the incorrect receipt must be voided and a new receipt issued.  

6. The original of a voided cash receipt must be attached to the receipt book and must be clearly marked as “VOID”. All copies of the voided receipt must remain in the receipt book.

7. The original copy of the cash receipt shall be given to the person paying the money.  If a check is received by mail from an outside source for commission, etc. it is not necessary that the original copy of the receipt be mailed.  

8. Cash receipts are not to be pre-signed or pre-dated. 

9. It is the Principal’s discretion whether to continue to accept checks from a parent or anyone else who has written an NSF check.