ACCOUNTING PROCEDURES FOR NON-TAX LEVY RECEIPTS AND DISBURSEMENTS



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PROCEDURES FOR NON-TAX LEVY RECEIPTS AND DISBURSEMENTS Policy Id: Bus.045 - Accounting Procedures for Non-Tax Levy Receipts and Disbursements Contact: Helen D. Cedeno (212) 237-8485 hcedeno@jjay.cuny.edu Last Modified: November 2015

Accounting - PROCEDURES FOR NON-TAX LEVY RECEIPTS AND DISBURSEMENTS CHEAT SHEETS 1. AUXILIARY SERVICES CORPORATION 2. COLLEGE DEPOSITORY 3. THE JOHN JAY COLLEGE FOUNDATION, INC. FORMS: a. Check Request Form b. Cash and Check Deposit Form c. W-9 Tax Form (Rev. December 2014) - Copy link to web browser: https://www.irs.gov/pub/irs-pdf/fw9.pdf d. W-8 BEN (Rev. February 2014) - For individuals, copy link to web browser: https://www.irs.gov/pub/irspdf/fw8ben.pdf - For business, copy link to web browser: https://www.irs.gov/pub/irspdf/fw8bene.pdf

1) AUXILIARY SERVICES CORPORATION, INC. Revenue receipts: Individuals who wish to pay with a personal check or cash should be directed to the Bursar Office, L70, New Building. These include all rentals and Athletic memberships. Please notify and provide the Bursar with pertinent details of the transaction such as an invoice to process payment. The Bursar will provide you with a validated receipt. For those who wish to mail their payments, they should address it to the attention of the Bursar: John Jay College of Criminal Justice 524 West 59 th Street Room L2.70.00NB New York, NY 10019 Select Auxiliary, identify your Auxiliary allocation code: (501-BDS) ) Example or business, s/he or the business needs to complete IRS Form W-8Ben. (4) if the foreign person is a JJC student, you must ask the student if s/he has completed the necessary Glacier Forms for the College. If not, then s/he should be referred to Accounting (Helen Cedeno at hcedeno@jjay.cuny.edu or ext. 8485) for additional instructions.] Describe the goods and/ or service and for what purpose. Have your supervising VP or designee sign as the Authorized Signatory, then submit to SVP Finance and Administration (Room: 9.65.20NB). performance of services requires an agreement or Memorandum of a reimbursement requires original receipts. 2) Note for scholarships you must attach: to Accounting for additional instructions. Once approved, the payment request will be forwarded by the Office of Finance and Administration to Accounting, Annex Building, 619 West 54 th Street for processing. You will be notified when the check is ready for pick-up. If you request to mail the check, a copy of the request indicating that it has been mailed will be forwarded to your attention.

2) COLLEGE DEPOSITORY DEPARTMENT OF FINANCE AND BUSINESS SERVICES Revenue receipts: Individuals who wish to pay with a personal check or cash should be directed to the Bursar Office, L70, New Building. For those who wish to mail their payments, they should address it to: John Jay College of Criminal Justice 524 West 54 th Street, L70 New York, NY 10019 Attn: Gerald Garvey, Bursar Select College Depository, identify the Account No. (10991-MAL) Example or business, s/he or the business needs to complete the attached W-8Ben. (4) if the person is a JJC student/ faculty member, you must ask the person if s/he has completed the necessary Glacier Forms for the College. If not, then you can refer the person to Accounting (Helen Cedeno at hcedeno@jjay.cuny.edu or ext. 8485) for additional instructions.] Describe the goods and/ or service and for what purpose. The Authorized Signatory signs the Check Request. Submit to the Accounting Office. performance of services requires an agreement or Memorandum of a reimbursement/ refund requires original receipts. a contribution/ donation requires a memorandum requesting the $$ amount 2) Note for scholarships you must attach: to the Payroll Department, at ext. 8495, for instructions. Submit Check Requests to Accounting, Annex Building, 619 West 54 th Street, 7 th Floor. You will be notified when the check is ready for pick-up. If you request to mail the check, a copy of the request indicating that it has been mailed will be forwarded to your attention.

3) THE JOHN JAY COLLEGE FOUNDATION, INC. Revenue Receipts: b. Completion of Cash and Check Deposit Form: YOU MUST PROVIDE A COPY OF THE CHECK(S) TO MARKETING AND DEVELOPMENT. Enter Account No. on Foundation Line (20253) Example Identify the Source of Funds, such as personal checks, cash, etc. Identify the purpose, such as ticket sales, contribution, registration fees, etc. Enter the Total Collected Print your name as the Depositor, Sign and Date Identify your department and phone ext. Append to the deposit: a list a list of individuals and the amounts paid (or spreadsheet with total); copies of all checks; and a tape tally of all check in lieu of spreadsheet. Submit Deposits to the Bursar s Office, Room L70, New Building. Select Foundation, identify the Account No. (20253) Example or business, have the business representative complete the attached W-8Ben(-E). (4) if the foreign person is a JJC student/ faculty member, you must ask the person if s/he has completed the necessary Glacier Forms for the College. If not, then you can refer the person to Accounting (Helen Cedeno at hcedeno@jjay.cuny.edu or ext. 8485) for additional instructions. ] Describe the goods and/ or services and for what purpose. The Authorized Signatory signs the Check Request. Submit the CR to the VP Marketing and Development, Room 623T. performance of services requires an agreement/ contract or Memorandum of a reimbursement requires original receipts. 2) Note for scholarships or grants you must attach: to Accounting (Helen Cedeno at hcedeno@jjay.cuny.edu or ext. 8485) for instructions. Once approved, the payment request will be forwarded to Accounting, Annex Building, 619 West 54 th Street, for processing. You will be notified when the check is ready for pick-up. If you request to mail the check, a copy of the request indicating that it has been mailed will be forwarded to your attention.