PREPARATION OF RECEIPTS - 8020

(Revised: 04/2021)

State agencies/departments will prepare receipts for the following transactions:

1. All collections of coin or currency received in person from payers who are not given press-numbered or pre-numbered documents of fixed value (such as guest meal tickets) at the time of payment.
2. All collections from payers who request receipts.
3. All collections where a receipt is needed by the payer as a temporary permit pending issuance of a license.

All cash receipts must have a controlled numbering system such as press-numbered receipts, cash register receipts, or pre-numbered tickets.

 

Agencies/departments must maintain numeric record and inventory control of all receipt copies including voided receipts for audit purposes.

 

Receipts will be mailed only upon request. If a payer does not request a receipt at time of payment and subsequently requests one, the state agency/department must date the receipt with the current date and cross-reference it to the report of collection or Cash Receipts Register that documented the receipt of the money.

 

Agencies/departments will mark all duplicate copies of issued receipts with the word "DUPLICATE” and a cross-reference the duplicate copy to the originally issued receipt. In addition, all duplicate copies of receipts and licenses must include the note “Copy-Not A Valid Receipt” or “Copy-Not A Valid License” as applicable.