Accounts Receivable and Banking Services
Management Contact
Assistant Controller - Accounting and Reporting
Director – Administrative Services
Director - Accounts Receivable and Banking Services
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Department accounts receivable (Dept A/R, also known as Sundry Debtor) invoices are provided to external customers (customers not affiliated with the University of California) who use UCSF property or receive goods or services and do not make payment at the time of service. External customers must first be established in the University’s financial system and the department providing the goods or services must be associated with the external customer in the system before invoices can be submitted for recording and distribution to the external customer.
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Establishing a New Petty Cash Custodian, Setting up a Petty Cash or Change Fund, Replenishing Petty Cash Funds, Change of Custodian for an Existing Fund, Decreasing Petty Cash or Change Funds, Terminating a Petty Cash or Change Fund
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This job aid provides step-by-step instructions for completing a PeopleSoft journal to claim cash received.
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The MyReports Transaction Detail Report contains a record of all cash transactions that have occurred and can be filtered for specific a department(s). The University defines cash as currency, coins, checks, money orders, Electronic Fund Transfer (EFT), and e-commerce transactions such as credit card transactions. The process of reconciliation confirms that the transactions on the ledgers represent activity that actually occurred (the department did receive the cash). During reconciliation, bank statements, credit card settlement tapes, departmental transaction systems, and/or source documents are used to match cash received to what appears on the ledger.
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Establishing Journal Preparers and Approvers in PeopleSoft Take the two-part online course “Understanding PeopleSoft Journals” in the UC Learning Center. Completion of this course is required for access to PeopleSoft General Ledger and Journals. Journal Preparers must complete Understanding Journals: Journal Preparer Actions (opens in new window).
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This article explains how UCSF handles non-sponsored, incoming international and domestic funds received in the form of Automated Clearing House credits (ACH) and wire transfers. It also describes what departments should do to claim these funds and how to view the list of ACH/Wire payments.
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UCSF routinely conducts business with other campuses and with Office of the President (UCOP). This guide provides an overview of these transactions, describes how transactions are processed, and identifies resources for users who need assistance with related processing. These transactions are divided into the following categories: Category Source Code(s) Interlocation Transfer of Funds (ITFs) 150, 574 Intercampus Orders & Charges (IOCs) 57X
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Campus administrators who have management responsibility for cash/credit card/petty cash/cash equivalents/change funds/special cash funds handling must assure that each individual who has or will have access to cash resources (including temporary, casual and student employees) has been appropriately vetted before access is granted. Background checks and training courses are important factors in establishing an individual’s qualifications. A background check through the fingerprinting process is to be performed for all individuals in critical positions. For more information about establishing cash fund handlers, review:
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Credit card fraud and identity theft are major concerns of the Credit Card Industry. To prevent these occurrences the Credit Card Industry has instituted Payment Card Industry Data Security Standard (PCI DSS) as security measures to safeguard sensitive cardholder data on credit card transactions. Compliance with PCI DSS is mandatory for all merchants and is enforced by the major card brands who established the PCI Security Standards Council. PCI Core Standards
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Internal controls are divided into key and non-key controls. Key controls are the primary procedures relied upon to mitigate a risk or prevent fraud. Non-key controls are considered secondary or back up controls. All controls can be grouped into one of the four components of internal control:
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Customers who receive an invoice for use of property or receipt of goods or services provided by a UCSF department (other than from UCSF Health or for a sponsored project), should use the following information to prepare payments. Payments that include all the necessary information are more easily and quickly applied to invoices. Payments should be made as an electronic transfer, either as a wire transfer or ACH (Automated Clearing House). Checks should only be used when payment by electronic transfer is not possible.
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Letter from Bank of America confirming bank information needed to accept incoming Electronic Funds Transfers (EFT).
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The Unclaimed Cash, ACH & Wires through YYYYMMDD file contains the current listing of items that remain unclaimed for 30 to 365 days. The Cash and Controls Team reconciles Account 10110 as part of the monthly General Ledger close and uploads the unclaimed cash and cash equivalents reconciliation file into Box by the 15th business day of each month. Accessing Files in UCSF Box Access to the Controller's Office Cash, ACH & Wires folder is granted upon request and includes access to the Unclaimed Cash, ACH & Wires through YYYYMMDD file. Department administrators must request access to unclaimed payments files.
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Details on the fields in the Sundry Debtor Invoice and instructions for different browsers.
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Watch a recording of the unclaimed cash journal refresher training conducted on June 15, 2022 (MyAccess login required). Watch Now
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Collection efforts for department accounts receivable (Dept A/R) invoices are the responsibility of the department providing the property, good, or service. If an external customer does not pay an invoice within 30 days it is considered delinquent. Departments should contact the external customer to follow-up on delinquent invoices.
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This job aid provides step-by-step instructions for completing a PeopleSoft journal to claim credit card payments received.
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UCSF routinely conducts business with other campuses and with Office of the President (UCOP). These transactions are divided into four categories:
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The Department Accounts Receivable Report provides information about department accounts receivable invoices billed to external customers (non-UC affiliated) for use of UCSF property, or for receipt of goods or services.
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Department Accounts Receivable (Dept A/R, also known as ‘sundry debtor’ receivables) is the amount due to the University from an external customer for payment of a good supplied and/or service already rendered. Dept A/R excludes sponsored projects, student/employee and UCSF Health related receivables. Dept A/R is not applicable to business conducted with other campuses or with the Office of the President (UCOP); see Handling ITF and IOC for procedures related to Interlocation Transfer of Funds (ITFs) and Intercampus Orders & Charges (IOCs).
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Establishing New Cash Handlers and Depositors, Handling Checks Other than for Gifts and Sponsored Projects, Handling Checks Received for Gifts, Handling Checks Received for Sponsored Projects, Incoming Electronic Funds Transfers (EFT)
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Cash and Credit Card journals in PeopleSoft are used to record payments received from third parties. Journal Preparers and Journal Approvers are responsible for ensuring that all journal entries are reasonable and accurate based on the documentation, knowledge of the activity, and conformity to applicable UCSF Policies and outside agency requirements. See Establishing Journal Preparers and Approvers in PeopleSoft for the steps and training required to assign the Journal Preparer and/or Journal Approver role to a UCSF staff member.
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UCSF departments or units that accept credit or debit cards for payment become credit card merchants. As a credit card merchant, the department assumes the requirements and risks associated with accepting credit card payments.
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Used only for requesting payments that contain sensitive or confidential information such as research subject payments, patient refunds, settlements, and damage payments.
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University policy requires that the custodian of a petty cash fund who is directly responsible for the safekeeping and disbursement of the fund's cash must be appointed by the department head. The policy also requires that any change in custody of an existing fund must be documented in writing and the amount of the transfer verified.
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Department Accounts Receivable (Sundry Debtor) is an invoice billed to external customers (not affiliated with UC) for use of UCSF properties, goods or services. Departments complete the invoice form and send it along with supporting document to [email protected] The Controller’s Office enters the billing date, assigns an invoice number, and sends invoice to customers for payment via email or using the customer's portal.
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To ensure Payment Card Industry (PCI) compliance, a Merchant ID is required for each department wishing to accept credit or debit card payments. Complete this webform to request approval for a Merchant ID. If you have any questions about the form, contact Christine Chiang.
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Per Campus Administrative Policy 300-44, department managers are required to perform a cash count audit of their petty cash funds. Download this form to assist with the cash count audit process and to document audit results. Recordkeeping for the audit process is maintained at the department level; do not send the completed form to the Cash and Controls Team unless requested. Frequency of Cash Count Audits Non-research petty cash, cash equivalents, and change funds counts are mandatory for each fund based on amounts as follows:
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Departments are required to submit proof of expenditures with all replenishment requests for research subject payments. In lieu of submitting individual receipts, departments may submit a disbursements log to document expenditures. Departments must document the following information on the log:
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We are pleased to announce improvements to the Department Accounts Receivable (formerly Sundry Debtor) process. Department Accounts Receivable (Dept A/R) is the amount due to UCSF from an external customer for payment of goods supplied and/or services already rendered. Dept A/R does not apply to sponsored projects, UCSF Health, or student/employee receivables. Changes to the process were based on stakeholder survey responses and interviews. The improvements were designed to make the Dept A/R process easier and more efficient for participating departments without requiring modifications to the UCSF financial system. Who Should Use the Dept A/R Process
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Petty Cash verification letters were distributed via DocuSign to all petty cash custodians on January 13, 2023. Custodians must complete verification letters no later than Tuesday, February 14, 2023. Failure to comply with the required process may result in closure of the petty cash fund. If you did not receive a DocuSign email containing your petty cash verification request or if you have questions about the verification process, contact the Cash and Controls Team.
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The Controller’s Office will conduct an informational session for departments to learn more about UCSF Merchant Services from 1 to 2 p.m. on Thursday, February 23. UCSF Merchant Services is the first stop for schools, departments, and clinics across UCSF for all services related to handling credit cards and electronic payments. This session is designed to provide administrators with an overview of services and resources needed to successfully navigate the complexities of payment card processing and will include guidance on:
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This month, petty cash verification letters will be distributed via DocuSign to all petty cash custodians. To ensure petty cash is properly accounted for and that records are accurately stated, custodians must complete their verification letters no later than Tuesday, February 14, 2023. Failure to comply with the required process may result in closure of the petty cash fund. Please submit any petty cash account changes before January 10, 2023, to help ensure a smooth verification process. Procedures for making changes to your petty cash account are available on the Controller’s Office website.
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To ensure petty cash is properly accounted for and that records are accurately stated, petty cash verification letters will be distributed via DocuSign to petty cash custodians in early January. Has your petty cash account recently changed custodianship? Does your account need to be terminated? Please process any petty cash account changes before January to help ensure a smooth verification process. Procedures for making changes to your petty cash account are available on the Controller’s Office website.
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Fulfilling check requests to establish or replenish petty cash funds is a two-step process. Here’s what happens after you submit your petty cash check request form and how to get help during each step in the process. Step One: Review and Approval by Controller’s Office Cash and Controls
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The Controller’s Office has observed an increase in deposits over the past two years using the bank’s generic deposit slips. This has contributed to an increase in misdirected deposits and unidentified deposits in our bank account with no corresponding cash journals. Why does it matter? The bank’s generic deposit slip contains no unique identifiers to tie the deposit to the department. This makes tracking a deposit much more difficult and increases opportunity for data entry errors by the depositor or bank teller.
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UCSF maintains a drop safe location at Zuckerberg San Francisco General Hospital at the UCSF OMFS Clinic, located in Building 5, Room 1N1. Deposits are permitted under the following guidelines:
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A new file, Unclaimed Bank Deposits Transferred to the Central Fund, has been added to the Controller’s Office Cash, ACH & Wires folder in Box. It lists all bank deposits unclaimed for thirteen or more months that were transferred in fiscal years 2020-21 and 2021-22 to the Central Fund. Funds transferred to the Central Fund are still available for your department to claim using a cash journal. To claim funds:
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To help ensure your department has captured and accurately reported all department revenues by fiscal year-end, this is a reminder to check if any revenues from your expected receipts list have arrived and are logged on UCSF’s unclaimed cash, ACH, and wire payments list. Funds deposited into UCSF’s campus bank account are often intended for campus departments and must be claimed to move them to the appropriate chartstring.
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During the pandemic, merchants experienced more losses to fraud due to a significant increase in card-not-present transactions. We will likely continue to see an increase in fraud as we move to a post-pandemic world. According to the Nilson Report (opens in new window), payment card industry losses due to fraud will amount to $408.50 billion over the next 10 years. UCSF’s merchants need to understand how credit card fraud can happen and its consequences. Review these important tips for detecting a common type of credit card fraud activity – known as card testing - and for protecting your merchant account.
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Petty Cash Custodians must follow established procedures when changing ownership of or terminating a petty cash account. Custodians remain responsible for all funds until they receive acknowledgement of the termination or change in authority from the Controller’s Office. In the event of staffing changes that result in terminating the custodial authority of a Petty Cash Custodian (e.g., extended leave, a transfer to a different department, or separation from UCSF), Department Heads must account for the petty fund’s cash and request either a change in Custodian or termination of the fund.