Student Accounts & Cashier's Office

Departmental Funds Receipting Policy

University departments that receive funds must adhere to the Departmental Funds Receipting policy 05.141. Please review the policy & ensure that business practices & internal controls related to university receipts are established to ensure all funds received are deposited in the bank & recorded in Banner correctly.

Receipt Books

Departments are required to purchase pre‐numbered official University receipt books from the Cashier’s Office. It is prohibited for any university department to purchase, borrow or trade a receipt book from any other source, unless special approval has been received by the Controller.  

Please note the following regarding Receipt Books:

  • The Cashier’s Office maintains a log of all receipt books issued to each department.
  • Departments must maintain the location of the receipt book at all times.
  • No receipts may be pre‐signed or altered (with correction fluid, ink pen, etc.).
  • The individual listed in the log is contacted annually for inventory tracking & billing purposes.
  • Each department must confirm that the inventory is accurate.  
  • Discrepancies will be noted & resolved, if possible.  
  • Departments not responding will be reported to the UNCW Office of Internal Audit.  
  • Departments are billed for receipt books prior to year end by an Inter Departmental Invoice (IDI).

Departmental Responsibilities:

Receipt Distribution

Receipts must be used in strict numerical order, copies distributed in the following order:

  • The original or first copy of the receipt is given to the payer.  
  • The second copy of the receipt should be maintained in numerical order & turned in to the Cashier's Office with the funds collected with the deposit transmittal.  
  • The third copy of the receipt is maintained in numerical order in the receipt book in the department until all receipts are used.

When all receipts in a book have been used, the book should then be returned to the Cashier's Office & exchanged for a new book.

Voided Receipts

In the event a receipt must be voided, all three (3) copies are to be retained in the receipt book. Do not destroy any portion of a voided receipt.

Deposit Reconciliation 

The pre‐numbered receipts are to be reconciled by each department to the amounts submitted on each deposit transmittal.  Please refer to "F. Reconciliation of Funds " in the Departmental Funds Receipting policy 05.141 for detailed reconciliation instructions. Failure to follow this procedure could result in disciplinary action, including an audit finding to be shared with the Chancellor.


You may email completed transmittals to


Please contact Jason Ransom if you have questions.