Appropriate cash handling is the responsibility of all persons who accept, transport, and reconcile cash received on behalf of North Dakota State University. The checklist outline below is intended as a guideline for best practices. Each individual unit is responsible for developing their own internal procedures to define how that unit is complying with these practices. NDSU units that accept cash (and/or checks and credit cards) must have documented procedures in place, and must be able to supply those procedures, upon request, to internal and/or external audit personnel.
As assistance/guidance to help departments develop their own internal cash handling procedures, Customer Account Services has adopted the below checklist. Departments should review this checklist before developing internal procedures, and as updates are made. Internal procedures should document the process, as well as include justification for exceptions (i.e. items marked "NO" on the checklist). It is recommended that all cash handling procedures be reviewed/updated annually.