If you receive cash, simply document it as such and be sure there are
plenty of checks and balances and internal receipts along the way to
document who passed what amount to whom and when, not to mention the
receipt to the donor.
Your internal audit department can help you define and set up these
procedures, but here are some simple ones that can be implemented.
- When cash is received, have it delivered
to the appropriate staff member.
- The cash is then re-counted and a 3-copy
receipt issued from a cash receipt book.
- The original is given to the person
delivering the funds.
- The second copy is given to a gift
processing staff member to process.
- The third remains in the receipt book.
- Entries in this book are periodically
traced into the system to verify that the funds were processed correctly
and went to the bank.
If it's truly anonymous you can record
under an anonymous donor record, but first make every effort to identify
the donor. |
