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Office of FINANCIAL SERVICES

Issuing receipts

When a financial unit receives money (either through the post or directly), the money must be receipted immediately.

This can be done by one of two methods:

  • Issuing a receipt from an official University receipt book
  • Taking the money to the cashier with a receipt form.

This topic covers:

See also Banking with the cashier.

Issuing a receipt from an official University receipt book

The approval of the Director of Financial Services is required before a financial unit can operate an official University receipt book.

Official University receipt books are printed in triplicate and are available to approved units from the cashier's office.

To issue a receipt:

  1. Stamp any cheque or money order with "Not negotiable - Credit to Macquarie University account only"
  2. Prepare and sign the receipt in ink. Include the following information:
    • Name of the payer
    • Details of the payment including the drawer of the cheque if different from the payer.
    • Amount paid
    • Date paid
  1. Hand the original receipt to the payer or destroy, mail or store the receipt as required (see Mailing of receipts ).

All monies received must be banked with the cashier. 

Cancelling a receipt

If you draw a receipt in error, write the word "Cancelled" on the original and securely attach it to the triplicate. Also write a short explanation on the cancelled receipt including the number of any receipt issued in lieu of it.

Giving change

You must not give change on a cheque unless special arrangements have been agreed to by the Director of Financial Services.

Security

You must keep all receipt books under lock and key.

You must ensure that all machines approved for issuing receipts have appropriate security measures to prevent unauthorised usage.

Mailing of receipts

Receipts are not mailed to payers except where:

  • Payers request a receipt
  • Management considers it necessary for administrative reasons that payers should be provided with an official receipt.

Advise payers should be advised on all invoice or billing forms that, for reasons of economy, receipts are not forwarded in the mail except when requested.

Receipts are provided for over-the-counter payments as there are no postal expenses involved.

Security of un-mailed receipts

Observe internal control measures against misuse of original receipts not despatched by doing one of the following:

  • Destroy original receipts at frequent intervals, daily if possible
  • Paste original receipts to triplicates and retain both copies in the receipt book.

Duplicate receipts

You may not issue duplicate receipts. Official receipts must only be used for the original acknowledgment of the receipt of money.

If necessary, you may write a letter giving particulars of the receipt originally issued.

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