Correcting Entries in Petty Cash Checking



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Correcting Entries in Petty Cash Checking There are many types of corrections that are common to petty cash checking. Voiding a check after it has been reimbursed Check reimbursed for too much money Check reimbursed for not enough money Transaction where sales tax was reimbursed Incorrect vendor was used Check number was entered incorrectly Bank statement errors VOIDING A CHECK AFTER IT HAS BEEN REIMBURSED The situation may arise in certain situations such as: The check was given to someone and then not used The check was sent to a vendor and returned un-cashed The check was lost and payee elects to give money as a donation Void the check in the checkbook and add the amount back into the checkbook. Prepare an email and send to the Secretary to the Director of Budget that includes the check number, the payee, the vendor number, the amount and an explanation for the correction. Log in to Lawson and go to the CB80 (Bank Transaction Adjustment) to void the check. Cash Code - Enter P and the three digit campus/department location number (Example: Dobie High School would be P004) Transaction Code Enter MAN (for manual check) Bank Statement Leave blank. Position to Enter the check number that needs to be voided. Useful tip: Type the check number and space over until it will not space anymore. Once this information is entered, click Inquire. The check entered in the Position to field will appear at the top of the list. 1

In the FC field, click the pull down menu and select VOID. Go to the top of the page and click on CHANGE. When preparing the next Petty Cash Reimbursement, look for the voided check on the AP265 report. If the void does not show, manually subtract the amount of the voided check from the total of the reimbursement. Write an explanation for the change that includes the check number, the amount and why the check was voided. Please attach your backup paperwork for this correction. If the voided check shows up on the AP265 report, it will automatically be subtracted from the total. In this case, do not enter the amount manually. Provide an explanation at the bottom of the AP265 documenting the reason for the void and attach your backup paperwork for this void Useful Tip: When adding or subtracting your corrections to the amount in the checkbook, the amount should always balance back to the original beginning balance of $2000.00, $3000.00, $4000.00, or $5000.00. If this does not agree, then something needs correcting. CHECK REIMBURSED FOR TOO MUCH MONEY This situation may arise in certain situations such as: The check cleared the bank for less money than check was written (i.e. handwriting was illegible) The check was reimbursed for $160, check was written in amount of $100. Check was misread while processing. Write the correct amount in the checkbook and adjust the balance if necessary. Prepare an email and send to the Secretary to the Director of Budget that includes the check number, the payee, the vendor number, the amount and an explanation for the correction. Log in to Lawson and go to the CB80 (Bank Transaction Adjustment) to void the check. 2

Cash Code - Enter P and the three digit campus/department location number (Example: Dobie High School would be P004) Transaction Code Enter MAN (for manual check) Bank Statement Leave blank. Position to Enter the check number that needs to be voided. Useful tip: Type the check number and space over until it will not space anymore. Once this information is entered, click Inquire. The check entered in the Position to field will appear at the top of the list. In the FC field, use the pull down menu and select VOID. Go to the top of the page and click on CHANGE. Go to the EE20.2 and re-enter the check number with a B after it with the correct information using the date the correction is being processed. (Lawson will not allow the same check number to be entered twice.) 3

Vendor number Enter the vendor number. If the vendor number is unknown, use the search for the vendor. Check number Enter the check number with a B after it. For example, check number 2490B. Invoice # Enter the invoice number if applicable Payment Date Enter date correction is being done. key beside the field to Process Level Enter P and the three digit campus/department location number (Example: Dobie High School would be P004). Total Expense Amount Enter the correct total amount of the check. Category Enter the associated 4 digit object code associated with the expense. (Hint: Use the key to view a list.) Posting Fund Enter 199, 461, or 865 (Hint: Grant funds may be used but verify the grant allows the use of PCC.) Posting Accounting Unit Enter the middle part of the account code (Example: 11.003.011.004) Activity Enter Activity Code, if applicable (Example: 461.00.004.PRIN) Account Category Enter Account Category if an Activity was entered (Hint: The entry in this field must match the entry in Category box above.) After the corrected check is entered, go to the top of the page and click ADD. (Hint: If there is more than one account code to be charged, see your original Instructions for Completeing Petty Cash Reimbursements ) Refresh your page with F11 before entering the next check correction When preparing the next Petty Cash Reimbursement, look for the voided check on the AP265 report. If the void does not show, manually subtract the amount of the voided check from the total of the reimbursement. Write an explanation for the change that includes the check number, the amount and why the check was voided. Please attach your backup paperwork for this correction. If the voided check shows up on the AP265 report, it will automatically be subtracted from the total. In this case, do not enter the amount manually. Provide an explanation at the bottom of the AP265 documenting the reason for the void and attach your backup paperwork for this void Useful Tip: When adding or subtracting your corrections to the amount in the checkbook, the amount should always balance back to the original beginning balance of $2000.00, $3000.00, $4000.00, or $5000.00. If this does not agree, then something needs correcting. CHECK REIMBURSED FOR NOT ENOUGH MONEY This situation may arise in certain situations such as: Check was written for $106, check was reimbursed for $100. Write the correct amount in the checkbook and adjust the balance if necessary. 4

Prepare an email and send to the Secretary to the Director of Budget that includes the check number, the payee, the vendor number, the amount and an explanation for the correction. Log in to Lawson and go to the CB80 (Bank Transaction Adjustment) to void the check. Cash Code - Enter P and the three digit campus/department location number (Example: Dobie High School would be P004) Transaction Code Enter MAN (for manual check) Bank Statement Leave blank. Position to Enter the check number that needs to be voided. Useful tip: Type the check number and space over until it will not space anymore. Once this information is entered, click Inquire. The check entered in the Position to field will appear at the top of the list. In the FC field, use the pull down menu and select VOID. Go to the top of the page and click on CHANGE. Go to the EE20.2 and re-enter the check number with a B after it with the correct information using the date the correction is being processed. (Lawson will not allow the same check number to be entered twice.) 5

Vendor number Enter the vendor number. If the vendor number is unknown, use the search for the vendor. Check number Enter the check number with a B after it. For example, check number 2490B. Invoice # Enter the invoice number if applicable Payment Date Enter date correction is being done. key beside the field to Process Level Enter P and the three digit campus/department location number (Example: Dobie High School would be P004). Total Expense Amount Enter the correct total amount of the check. Category Enter the associated 4 digit object code associated with the expense. (Hint: Use the key to view a list.) Posting Fund Enter 199, 461, or 865 (Hint: Grant funds may be used but verify the grant allows the use of PCC.) Posting Accounting Unit Enter the middle part of the account code (Example: 11.003.011.004) Activity Enter Activity Code, if applicable (Example: 461.00.004.PRIN) Account Category Enter Account Category if an Activity was entered (Hint: The entry in this field must match the entry in Category box above.) After the corrected check is entered, go to the top of the page and click ADD. (Hint: If there is more than one account code to be charged, see your original Instructions for Completeing Petty Cash Reimbursements ) Refresh your page with F11 before entering the next check correction 6

When preparing the next Petty Cash Reimbursement, look for the voided check on the AP265 report. If the void does not show, manually subtract the amount of the voided check from the total of the reimbursement. Write an explanation for the change that includes the check number, the amount and why the check was voided. Please attach your backup paperwork for this correction. If the voided check shows up on the AP265 report, it will automatically be subtracted from the total. In this case, do not enter the amount manually. Provide an explanation at the bottom of the AP265 documenting the reason for the void and attach your backup paperwork for this void Useful Tip: When adding or subtracting your corrections to the amount in the checkbook, the amount should always balance back to the original beginning balance of $2000.00, $3000.00, $4000.00, or $5000.00. If this does not agree, then something needs correcting. TRANSACTION WHERE SALES TAX WAS REIMBURSED Checks that are written to a vendor with sales tax included will be reimbursed for the entire amount that the check was written. The bookkeeper/secretary should ask the staff or faculty member to return to the vendor location to collect a refund on the tax that was collected. Ensure this individual is provided with the necessary paperwork to prove the District s tax exempt status. When the funds are returned, they will be receipted on a campus cash receipt form or electronically on the cash management system. The funds should be deposited into the same account code that the check was charged against. The pink copy of the receipt from the principal receipt book or a copy of the cash management system receipt should be attached to the petty cash checking reimbursement backup for that check to show the budget office that the funds spent have been returned and deposited into the correct account. INCORRECT VENDOR WAS USED Checks that are entered with the wrong vendor will need to be corrected. Follow the previous instructions on voiding and reentering checks CHECK NUMBER WAS ENTERED INCORRECTLY Checks that are entered with the wrong check number will need to be corrected. Follow the previous instructions on voiding and reentering checks BANK STATEMENT ERRORS If discrepancies are found when reviewing the bank statement, email a detailed description of the discrepancy to the Secretary to the Director of Budget. You must also contact Phyllis Wagner with JP Morgan Chase Bank at 713-216-1102 or phyllis.wagner@jpmorgan.com or the Client Service Team at 866-954-3718. 7