University of California
ANR Employees

Cash Collections


To record income from sales and workshop fees received in the UCCE county offices.


  • Sales of goods or services to non-University users.
  • These sales can be made only when such sales do not impair service to University users, are related to the University’s mission of teaching, research, and public services, and the goods or services are not reasonably available elsewhere and the sale is not otherwise inconsistent with University objectives.

NOTE: This policy does not apply to the sale of ANR Publications, (Follow their procedure for the sale and transmittal of ANR Publication sales receipts), or to checks received as payments for grants. Contact the Regional Office for instructions for handling checks received in payment of grants or contracts.


  • All checks received should be immediately stamped with the Bank Stamp identifying your county. Write the UC account number to be credited on the back of each check.
  • Checks, coin and currency kept overnight shall be placed in a safe or a locked receptacle kept in a properly secured area (e.g., a locked desk or cabinet in a locked office).
  • Risk management standards call for the use of lockable receptacles or burglar-resistive safes to store coin or currency.
  • Deposits must be make at least weekly; more frequently if the amount of cash on-hand exceeds $500.


All receipts from sales and workshop fees are deposited at your local Bank of America.

  • Individual cash receipts may be prepared for each payment using the official UCD Cash Receipt for Departmental Sales form.  If you decide NOT to write receipts for each individual sale, then:  (Please NOTE:  individual receipts are REQUIRED for any cash payments of $10 or more.)
  • Complete a Cash Receipt Log listing all checks and cash under $10 received for a single purpose. Example: registration fees for a specific workshop and sale of a publication would need two separate logs (see Exhibit B). “Purpose of” must be adequately completed (i.e. Master Gardener Workshop Fees, or Nutrition Video Sales). You do not need to list the account name or number on this form.
  • Any individual check over $500 must have supporting documentation, i.e. approved Sales & Service Agreement or Business Contract. Include authorization number or Business Contract number on receipt log.
  • Complete the Cash Receipt for Departmental Sales for any cash over $10 received from one entity. The receipt should be made out to the person or company from whom the money was received. The original receipt goes to the individual (see Exhibit C).
  • Complete the Bank of America Deposit form and deposit the receipts at your local Bank of America. Make sure all checks are stamped with your county’s Bank of America stamp and the DaFIS account to be credited is written on the back of the check. Obtain the computerized transaction record from the bank teller to forward with the appropriate forms to the Regional Office.
  • Complete the Statement of Cash Collections and Receipts Issued: 
    Line a): Type “Log(s) Attached” above line and enter total amount from the log(s); 
    Line b): List any Cash Receipts (including voided ones) and enter total amount. 
    Line c): Enter the amount of the total deposit. In the Account Name section, identify the county and account name. Several accounts can be listed for the total deposit. Preparer should sign as well as the County Director.
  • Forward the Statement and all attachments including the Bank of America deposit receipt to the Regional Office for processing.


  • A complete cash/check spreadsheet log including all payments is recommended to easily match the total payments received to the total bank deposit.
  • DO NOT sell surplus property, such as equipment and furniture (see Equipment Inventory section for disposition rules).
  • Sale of items purchased through extramurally funded grants and contracts must conform to the terms and conditions of those documents.
  • All sales and reimbursement proceeds (including reimbursements for personal long-distance telephone calls and photocopies) are the property of the University and must be credited to the account charged with the cost of goods delivered or services rendered.
  • The charge made for sales of goods or services must recover full University costs.
  • For transactions requiring a Special Sale/Service Authorization form, the County Director, Regional Director, and Campus must approve the form prior to the sale being made. Once approval has been received, you will receive a copy of the form. The authorization number on the form must be cited on the cash receipt log.


Manuals /Policy and Procedure Manual (PPM) /330, Financial Management and Services

Manuals /Policy and Procedure Manual (PPM) /340, Rates, Recharges, and Sales Activities

ANR Administrative Handbook: 200 Series: Business and Finance

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