Checks received in campus departments should be handled as follows:

1. Internal control steps:
   
   • Two people open the mail
   • Log all checks in (sample check log available by calling GCA at (206)-543-8943)
   • Include in the log: payor, check amount, date, check number, and explanation
   • Reconcile entries in the check logs to information provided on Budget Activity Reports (BARs) on a timely basis. Investigate and resolve differences between the check logs and BARs.
   • Lock in a safe place, such as a lock box or safe
   • Process (deliver to central offices) daily if possible, at least weekly at a minimum
   • Maintain separation of duties, i.e. no one person should have complete control over all aspects of a financial transaction. Ideally, authorization, accounting and custody of asset functions should be segregated.
   • Endorse immediately - obtain endorsement stamp from Accounting Operations if you handle a large volume of checks
2. Deliver to central offices as follows:
   
   • Checks in payment of invoices prepared by Grant and Contract Accounting (GCA) which represent receivables on grants/contracts: 3917 University Way NE, Campus Box 351122
   • Checks in payment of a new award or a supplement on an existing award: GCA
     
     • A copy of the check and a cover memo must be sent to the Office of Sponsored Programs, preferably as a pdf in an email to callawdr@uw.edu  or to Debbie Callaway at OSP, Campus Box 359472.
   • Checks representing Reverse Expenditures on grants, contracts and gifts (include a Reverse Expenditure Form and copy of BAR):
     
     • Travel, Procurement Card purchases, CTIs, ISDs, or UW Requisitions: Payables Administration, Campus Box 351120
     • Work study reimbursement for Grants or Contracts: GCA
   • Grant-related income for established program income budgets: GCA. See instructions for Depositing Cash and Checks
   • Gift or discretionary donations (checks with Gift Transmittal Form): Gift Policy and Administration at Box 358240
   • Gift or discretionary donations (cash with cash transmittal and Gift Transmittal Form): deliver in person to Student Fiscal Services in Schmitz Hall

If you are unsure of the appropriate disposition of a check but have information that it might relate to a grant or a contract, please contact GCA at (206)-543-8943 or forward the check, along with all available identifying information (budget number, grant/contract number and PI name) to Grant and Contract Accounting for deposit. The check will be deposited into the University's bank account by Grant and Contract Accounting and placed in a suspense account pending receipt of additional information as to the appropriate disposition of funds.

If you have information that a check might relate to a gift account, please contact the Gift Policy and Administration Office at (206)-685-1980 or refer to the instructions that accompany the Gift Transmittal Form.

Reference:

• Administrative Policy Statement 31.1 - Internal Controls to Minimize Risk Over Cash Receipts
• Administrative Policy Statement 36.2 - Gift Processing Guidelines