The following information is essential for employees, or supervisors of employees, that are directly or indirectly involved in the process of making or receiving payments or refunds in the form of cash, check, or bank cards.
Risks of Handling Cash, Checks and Credit Cards
- Loss of funds due to mishandling, errors in processing, and fraud.
- Loss of donor confidence resulting in reduced donations.
- Reputational loss which may jeopardize future state funding and admission rates.
Primary Compliance Requirements
- No employee may accept cash, check, or credit card payments without prior authorization from Treasury Services.
- No department may charge a fee for any service not approved by the University Budget Office.
- No department may directly charge/bill or receive payment (cash, check, or bank card), even when an fee has been approved, unless prior authorization has been given by Treasury Services.
- Refunds of any kind must be made in accordance with University policy and procedures.
- Financial Managers of authorized departments must ensure compliance with the policies and procedures listed below.
LLLLList of departments authorized to directly charge and/or receive payments for goods and services
Compliance Resources
Policies:
POL-U5351.01 Billing and Receiving Payment for Tuition, Fees, Goods and Services
POL-U5320.03 Authorizing and Defining Financial Responsibilities
POL-U1400.05 Establishing and Changing Service Fees
POL-U5352.03 Adjusting Student and General Receivable Accounts and Refunding Credit Balances
POL-U5315.25 Reporting Loss of University Funds or Property
Procedures:
PRO-U5351.01A Authorizing a Decentralized Billing and/or Payment Receipt Location
PRO-U5351.01B Authorizing a Short-Term Payment Receipt Location
- Billing and Receiving Internal Control On-Line Assessment
Required for departments authorized by Treasury Services before they may directly bill and/or receive payments - Cash Handling/Safeguarding Non-Public Information On-Line Training
Required before any employee may handle cash, checks, or bank cards (see "Basic Compliance Requirements" above) - Know Your Money
A tip sheet in identifying counterfeit money.
Becky Kellow, Manager of Treasury Services
Becky.Kellow@wwu.edu
360.650.7320
Bob Putich, Assistant Director of Student Business Office
Bob.Putich@wwu.edu
360.650.2866
Additional Contacts:
Discuss a Compliance Concern
Submit a Fraud/Ethics Report
Compliance Owner:
Teresa Hart, Director of Financial Services
Teresa.Hart@wwu.edu
Phone: 360.650.2508
Compliance Partners:
Becky Kellow, Assistant Director Treasury Services
Phone: 360.650.3720
becky.kellow@wwu.edu
Bob Putich, Assistant Director Student Business Office
Phone: 360.650.2866
Bob.Putich@wwu.edu
Taya Winter, Assistant Registrar
Phone: 360.650.7912
Taya.Winter@wwu.edu
Federal Law:
P.L. 108-159 Fair and Accurate Credit Transactions Act of 2003
State Law:
RCW 28B.63 Commercial Activities by Institutions of Higher Education
RCW 28B.15 College and University Fees
RCW 43.01.050 Daily Remittance of Moneys to Treasury – Undistributed Receipts Account
State Rules:
SAAM Chp 20 Internal Control
SAAM Chp 85 Accounting Procedures
