Introduction

The State receives cash in the form of checks, currency, coin, and warrants. Agencies must deposit the cash into the State Treasury through the State Treasurer's Office (STO) or into an STO bank account. In turn, agencies need to post the cash deposits to STARS for control and accountability. To post cash deposits to STARS, you must complete individual cash receipt transactions and a batch header.

Agencies can use the Cash Receipts web application rather than STARS.

At the end of the year, the State Controller's Office (SCO), with input from agencies, collects additional cash receipts accrual information. Under the accrual basis, SCO records revenues at the time they are earned without consideration to the actual receipt of cash. Doing this helps present more accurate financial reports.

Types of Deposits

The State Treasurer's Office (STO) receives different cash deposits. The source of the cash determines the type of cash deposit. Below are brief descriptions of cash deposit types with more detailed description afterwards. Some of these deposits require using a BATCH HEADER form and/or RCPT form.

• Agency Cash Receipts - These are cash receipts received directly by your agency. The agency completes the receipt and batch header forms. They take two copies of the batch header to STO with the cash deposit. The State Treasurer's Office (STO) requests that you have your completed receipt batch on STARS by the time you bring the cash to them for deposit. If you are unable to meet this timeline, the batch should be on STARS no later than 1:00 p.m. on the day of deposit.
• Sweep Accounts - An STO bank account where an agency deposits cash. The STO “sweeps" the bank account on a daily basis then brings the cash into the State system for deposit. STO prepares and enters the receipt and batch header forms. Your agency will provide the fiscal coding to STO, who will create the transaction in the batch and post the deposit to your fund.
• EFTs (electronic funds transfer) - This is a cash deposit received by STO through an electronic funds transfer. When depositing via an EFT, send your batch header via e-mail to IncomingEFTMoney@sto.idaho.gov. Idaho Code requires using EFT for deposits of amounts greater then $100,000. The STO records the cash into the State system. If you expect funds via EFT, give the STO a batch header at the same time you request the funds.
• Credit Cards - The STO will set up the process and systems to accept credit card payments. The agency tells STO which transaction code they wish to use for deposit of these receipts. Once this is in place, the credit card payment transaction receipts the deposit into the STO bank account. Your agency will provide the fiscal coding to STO who will enter the receipt and batch header forms and send the documentation to the agency.
• Proration Receipts - This is cash deposited to the agencies based on interest earned through the STO investment pool. The STO notifies the State Controller's Office (SCO) of the amounts they need to distribute to each agency and the fund involved. Your agency will provide the information to STO who will create a RCPT form indicating the amount per fund, etc. The STO sends these forms to the State Controller's Office to batch and enter into STARS. Proration Receipts should be entered using a Batch Type B. Those agencies with accounting systems that interface directly to STARS will enter the information into their systems and interface the batch to STARS. This batch type allows SCO internal balancing reports to verify that all cash nets to zero across all agencies involved.
• Investment Proceeds - The State Treasurer's Office invests funds separately on behalf of the agencies. When an investment is sold, matures, or has a coupon payment, the STO will notify the agency of the cash received on its behalf. The State Treasurer's Office will contact the agency with the total amount, including principal and interest, for the respective investment. The agency completes and enters the receipt and batch header forms. They take two copies of the batch header to STO Investment Division. Use a Batch Type J to post the separate amounts of principal and interest to STARS. A Batch Type J will transmit the amount to the STO system to update to their records.

Cash Receipt Forms Header and Receipt Forms

When making a cash receipt deposit or adjustment through STARS, you can use both a BATCH HEADER form and a RCPT (Cash Receipt) form.  The BATCH HEADER form totals the amount you are depositing (or adjusting).  The RCPT form shows data entry personnel how to code the individual cash receipt transactions.

• Send the cash deposit and two copies of the signed Header form to the State Treasurer's Office.  Retain a third copy for your agency.
• If you do not have the detail for the RCPT form at the time of deposit, complete a BATCH HEADER form to accompany the cash deposit.
• The State Treasurer's Office should receive the cash deposit, stamp both copies of the BATCH HEADER form, return one copy to the agency and retain the other copy for batch release

Cash Receipt Batch Types

The following batch types are used to complete a batch header for cash receipt deposits. These are the batch types used by the State Treasurer for processing on their system.

• Batch type J - Use batch type J to record an increase in cash equal to the amount of the cash deposit. Use this for normal deposits to the State Treasurer's Office when you have cash to deposit or to show a sale, maturity, or coupon payment of an investment with its interest. STARS automatically sends information on a batch type J to STO to update their records. You cannot use an “R" reversal in a batch type J.
• Batch type I - Use a batch type I to record a decrease to cash for an insufficient funds check, etc. You should take this to STO when you are picking up the returned check. STO may use this batch type to reduce cash to correct a previous bank deposit error. STARS automatically sends information on a batch type I to STO to update their records. Use an “R" reversal in a batch type I.

Once you create a batch header, refer to the correct transaction codes below to classify the cash.

Batch Header Dates and Deadlines for Depositing Cash

The Batch Date on the batch header is the date you take the deposit to the State Treasurer's Office (STO), regardless of their cut-off time.

• If the State Treasurer's Office receives the deposit by 10:30 a.m. (or 11 a.m. on the last business day of the month), use the current day's date for the Effective Date (EFF-DATE).
• If they receive the deposit after those times, use the date of the next business day.
• The STO will release the batches they receive by their cut-off time on that day. The STO will wait until the next day to release those batches received after the cut-off time.

IMPORTANT: Have your batches on STARS by the time you take the deposit to the State Treasurer's Office. If you are unable to meet that timeline, have your batch on STARS for their release no later than 1:00 p.m.

Cash Receipt Transaction Codes

Most of the revenue transaction codes require a revenue subobject. The subobject determines the type of receipt being deposited. To determine the types of receipt requirements for your agency, you may need to review the Idaho Code section for your agency that governs your agency deposits.

Determine the source of the cash to determine the transaction code to use. The following are some commonly used receipt transaction codes. Detailed descriptions follow below the table. Also, once you identify the transaction code, you can go online to the Transaction Code Decision Table or to the DAFR8640 report for more TC requirement information.

TC 027 - Receipts to Appropriation (Approval Level 8) 

Idaho Code 67-3516 (2) governs which receipts can increase the agency's appropriation.

NOTE: Since insurance proceeds may be a settlement for repairs, the Legislative Services Office (LSO) allows insurance proceeds to be posted to operating expenses as reimbursement for those repairs.

A Receipt to Appropriation transaction code (TC 027) posts to general ledger accounts 5000 (DR-budgetary clearing), 5010 (CR-appropriations), 1003 (DR-cash in treasury), and 4100 (CR-revenues).

Important tips for entering TC 027:

1. The TC 027 requires a revenue subobject (where the receipt will post).
2. The TC 027 requires an expenditure subobject (so STARS knows to what appropriation record to post the additional appropriation).
3. You cannot enter the TC 027 in June for the next fiscal year.
4. You can post this to a grant or project.

Use the following minimum number of elements to enter a TC 027.

NOTE: STARS will have already filled in the BFY and effective date. 

TC 101 - Record Cash Receipt of Revenue, Not Billed (Approval Level 3)

TC 101 records a regular receipt that is not for an interagency billing. Use this TC if you are classifying revenue but not posting to a grant or project. This is the most commonly used cash receipt transaction code.

 A Record Cash Receipt of Revenue, Not Billed (TC 101) posts to general ledger accounts 1003 (DR-cash in treasury) and 4100 (CR-revenues).

Important tips for entering TC 101:

The TC 101 requires a revenue subobject (where the receipt will post).

Use the following minimum number of elements to enter a TC 101.

NOTE: STARS will have already filled in the BFY and effective date.

TC 102 - Record the Deposit of Sales Tax Payable (Approval Level 3)

This TC records a receipt deposit of Sales Tax that you will send on to the State Tax Commission. A Record the Deposit of Sales Tax Payable (TC 102) posts to general ledger accounts 1003 (DR-cash in treasury) and 2109 (CR-sales tax payable).

Important tips for entering TC 102:

1. The TC 102 does not allow a revenue subobject since this is a payable.
2. This will not post to a grant or project. You can identify the balance from your general ledger total on the General Ledger File or your Trial Balances under G/L 2109.
3. NOTE: STARS will have already filled in the BFY and effective date.

Use the following minimum elements to enter a TC 102.

TC 105 - Record Cash Receipt of a Refund for Overpayment of Current Year Expenditures (Approval Level 3)

This TC records a refund from a vendor for an expenditure made by your agency during the current fiscal year. Do not use this transaction code if the refund is for an expenditure made in a prior fiscal year. A Record Cash Receipt of a Refund for Overpayment of Current Year Expenditures (TC 105) posts to general ledger accounts 1003 (DR-cash in treasury) and 4200 (CR-expenditure). Note that this transaction code posts against expenditures instead of revenues.

For a third-party reimbursement (where a third party reimburses your agency for expenditures made to someone else), use a TC 10R. The TC 10R requires DFM approval.

Important tips for entering TC 105:

1. The TC 105 requires an expenditure subobject (where the receipt will post against).
2. This can post against a grant or project.
3. TC 105 will reduce expenditures on the appropriation file, giving you back the appropriation amount (spending authority).
4. Do not use this TC for refunds from prior year expenditures or prior year third-party reimbursements.
5. Use the vendor's number for a refund from a vendor. Use your agency's number for third-party reimbursements.

Use the following minimum number of elements to enter a TC 105. NOTE: STARS will have already filled in the BFY and effective date.

TC 106 - Record Receipt of a Refund for Overpayment of Prior Year Expenditure (Approval Level 3)

This TC records a refund from a vendor or third-part for an expenditure made by your agency during a prior fiscal year.

A Record Receipt of a Refund for Overpayment of Prior Year (TC 106) posts to general ledger accounts 1003 (DR-cash in treasury) and 4100 (CR-revenues). Since your appropriation for prior year no longer exists, you cannot reclaim that appropriation amount in current year. Therefore, you must treat a refund from a prior year as revenue.

If you receive a refund from a vendor for a prior fiscal year payment refunded in the current calendar year, you should report this credit to the State Controller's Office for manual posting to the 1099 system. Only report the credit if the subobject you would have posted it to is a 1099 reportable subobject

Important tips for entering TC 106:

1. The TC 106 requires a revenue subobject (where the receipt will post), which should normally be 3635 (refund/reimbursement of a prior year expenditure).
2. This can post to a grant or project.
3. You do not have to enter a vendor number. If you do, it will not post to any files. It would only be for your reference on the transaction.

Use the following minimum number of elements to enter a TC 106.

NOTE: STARS will have already filled in the BFY and effective date.

TC 107 - RECORD CASH RECEIPT OF UNUSED ROTARY ADVANCE (APPROVAL LEVEL 3)

This TC records a deposit from an employee who is returning part of their rotary fund advance. This will deposit cash back into your rotary fund account.
 A Record Cash Receipt of Unused Rotary Advance (TC 107) posts to general ledger accounts 1005 (DR-imprest petty cash) and 1151 (CR-deferred expenses - rotary).

Important tips for entering TC 107:

1. The TC 107 requires a rotary fund number for the fund.
2. This will not post to a grant or project.

Use the following minimum number of elements to enter a TC 107.

NOTE: STARS will have already filled in the BFY and effective date. TC 107 transactions must have the same fund/agency combination to process.

TC 108 - Record Cash Receipt of Undistributed Money (Suspense) (Approval Level 3)

This TC records an unknown or undistributed deposit or part of a deposit until you have time to identify the appropriate revenue subobject. Idaho Code requires some agencies to deposit the total amount into a suspense account, and then distribute the money later.

If you receive a cash receipt that you cannot identify, use this suspense account to hold the receipt until you can identify where it goes. Clear this suspense account as soon as possible. This suspense clearing account usually should be zero at the end of the fiscal year. We recommend you clear it monthly by classifying the amounts to revenue, if possible.

A Record Cash Receipt of Undistributed Money (Suspense) (TC 108) posts to general ledger accounts 1003 (DR-cash in treasury) and 2402 (CR-suspense clearing account).

Important tips for entering TC 108:

1. The TC 108 requires a subsidiary number and a fund (where you want to hold the deposit).
2. This will not post to a grant or project.
3. This is one of the transaction codes you may want to use for credit card payment deposits.
4. You can locate the balance of the identified suspense under the Subsidiary files or subsidiary reports. You can also find it on the General Ledger files or Trial balances under G/L 2402.

Use the following minimum number of elements to enter a TC 108. STARS will automatically enter the BFY and effective date.

To set up a suspense clearing account subsidiary for your agency, complete a DESCR-23 form with the following information. If you wish, you may want to set up different suspense clearing accounts for different types of unidentified deposits.

Set up of Suspense Clearing Account Subsidiary Number

VERSION 3.1                          STARS--DESCRIPTOR TABLE MAINTENANCE/INQUIRY                S023  

FUNCTION: A                   (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)          

TABLE-ID-NUMBER:        32 SUBSIDIARY TABLE                      

                                       ....|....1....|....2....|....3....|....4....|....5     

TABLE-ENTRY-KEY: 24022300000                           

                           G/L ACCOUNT,       SUBSIDIARY                    

REFERENCE-DATA:                                

     TITLE: DEPT OF CORRECTION SUSPENSE CLEARING             

TC 110 - Record Cash Receipts - Treasurer Sweep Account (Approval Level 3)

This TC records receipt of the deposits the State Treasurer's Office “sweeps" from outside bank accounts on behalf of your agency. (See the explanation of Sweep Accounts earlier in the chapter.) STO will deposit this receipt into a fund previously identified by your agency. This will be available to you for later distribution. Except for unusual situations, this sweep account should be zero at the end of the fiscal year. We recommend you clear it monthly by classifying the amounts to revenue, if possible.
 A Record Cash Receipt - Treasurer Sweep Account (TC 110) posts to general ledger accounts 1003 (DR-cash in treasury) and 2405 (CR-suspense – treasurer sweep accounts).

Important tips for entering TC 110:

1. STO will normally enter this transaction for your agency based on the information you have provided them.
2. This will not post to a grant or project.
3. This is one of the transaction codes you may want to use for credit card payment deposits.
4. You can locate the balance of the sweep account on the General Ledger files or Trial balances under G/L 2405.

Use the following minimum number of elements to enter a TC 110.. NOTE: STARS will have already filled in the BFY and effective date.

TC 170 - Records the Collection of dues from Other Funds or Appropriations (Approval Level 3)

This TC posts the payment to the cash and document files then liquidates the original Due From established by the billing agency's TC 130.

Normally, you would not enter a TC 170 directly since STARS automatically generates the transaction. However, if you happen to receive a warrant for an interagency billing, deposit the warrant using TC 170 and a reference document number of the interagency billing document to which the payment should post.

Important tips for entering TC 170:

1. STARS will normally create a TC 170 payment transaction in a generated “Z" batch when the paying agency pays an interagency billing using TCs 240 or 241.
2. The billing agency enters the TC 170 only when they receive a warrant instead of STARS generated TC 170. If you receive a warrant for an interagency billing, contact the paying agency to remind them to use the correct transaction code.
3. The document number on the Document File from the TC 130 (billing agency's Due From) becomes the reference document number on TC 170. STARS will lookup any additional information.
4. This will post to a grant or project but STARS usually looks this up from the document file.

Use the following minimum number of elements to enter a TC 170.

(We recommend you enter only these elements, allowing STARS to lookup the rest of the information from the Document file. You should not have to enter this transaction unless you happen to receive a warrant for the interagency billing.)

NOTE: STARS will have already filled in the BFY and effective date. When you press the F5 key, STARS will lookup the other fields from the document on the Document File.

TC 204 - Record Redemption of Investments Direct by Agency (Approval Level 3)

This TC records the redemption (sale) of an investment through the State Treasurer's Office (STO). The STO sells investments on behalf of the agencies. The STO bases the amount of cash to deposit depending on the sale of your investment and interest it has earned. The STO will contact you with the principal sales amount and interest earned for the respective investment.

You should complete a batch type J to post the amount of the sale and interest to STARS. A batch type J will transmit the amount to the STO system for them to update their records.
 IMPORTANT: Only post the principal portion of the redemption (sale) to TC 204. Post the interest to the regular TC 101 (or other TCs if posting to grant and/or projects).
 A TC 204 (Record Redemption of Investment Direct by Agency) posts to general ledger accounts 1003 (DR-cash in treasury) and 1203 (CR-investments direct by agencies).

Important tips for entering TC 204:

1. Do not post the amount for the interest earned under TC 204. Use TC 101.
2. This TC 204 requires a fund (normally the one used when originally purchasing the investment).
3. This will not post to a grant or project.
4. You can locate the balance of the investment accounts on the General Ledger files or Trial balances under G/L 1203.

Use the following minimum number of elements to enter a TC 204.

NOTE: STARS will have already filled in the BFY and effective date.

TC 439 - Record Receipts of Project Monies (Approval Level 3)

  his TC records a regular receipt (like TC 101) that you want to post to a project only. This will not post to a grant.
 A Record Receipt of Project Monies (TC 439) posts like TC 101 to general ledger accounts 1003 (DR-cash in treasury) and 4100 (CR-revenues).

Important tips for entering TC 439:

1. The TC 439 requires a revenue subobject (where the receipt will post).
2. You must enter a project when you use this transaction.
3. This will not post to a grant.
4. We recommend you do not override the project that is on the Index or PCA unless those using the Index or PCA reports know you are doing it.

Use the following minimum number of elements to enter a TC 439.

NOTE: STARS will have already filled in the BFY and effective date.

TC 440 - Record Receipt of Grant Monies (Approval Level 3)

This TC records a regular receipt (like TC 101) that you want to post to a grant only. This will not post to a project.
 A Record Receipt of Grant Monies (TC 440) posts like TC 101 to general ledger accounts 1003 (DR-cash in treasury) and 4100 (CR-revenues).

Important tips for entering TC 440:

1. The TC 440 requires a revenue subobject (where the receipt will post).
2. You must enter a grant when you use this transaction.
3. This will not post to a project.
4. We recommend you do not override the grant that is on the Index or PCA unless those using the Index or PCA reports know you are doing it.

Use the following minimum number of elements to enter a TC 440.

NOTE: STARS will have already filled in the BFY and effective date.

TC 441 - Record Receipt of Grant and Project Monies Unbilled (Approval Level 3)

This TC records a regular receipt (like TC 101) that needs to be posted to both a grant and a project.
 A TC 441 (Record Receipt of Grant and Project Monies Unbilled) posts like TC 101 to general ledger accounts 1003 (DR-cash in treasury) and 4100 (CR-revenues).

Important tips for entering TC 441:

1. The TC 441 requires a revenue subobject (where the receipt will post).
2. You must enter a grant and project when you use this transaction.
3. We recommend you do not override the grant or project that is on the Index or PCA unless those using the Index or PCA reports know you are doing it.

Use the following minimum number of elements to enter a TC 441.

NOTE: STARS will have already filled in the BFY and effective date.

TC 550 - Record Cash Collected by One Agency/Fund for Another and Transfer Out (Approval Level 3)

This TC records cash received by your agency on behalf of another agency. Each agency that receives this cash should account for those receipts as revenue within their agency using TC 550. STARS will automatically transfer the cash out of the receipting agency (transfer out) and will generate a TC 551 transferring cash to the appropriate agency (transfer in). Since the TC 550 generates the TC 551, the cash transfers using the same fund of the TC 550.

A Record Cash Collected by One Agency/Fund for Another and Transfer Out (TC 550) posts to general ledger accounts 1003 (DR-cash in treasury) and 4100 (CR-revenues). It also posts to general ledger accounts 4800 (DR-operating transfers out) and 1003 (CR-cash in treasury) to show the transfer out.

Notice that the cash does not stay with the agency doing the receipting (DR 1003 and CR 1003, netting to zero). It posts as revenue and transfers out to the receipting agency.

The TC 550 is set up to transfer the cash to another agency using TC 551. STARS will use the same fund in both agencies. STARS will know which agency to send the transfer to when you enter the agency in the Second Agency field on the transaction.

Important tips for entering TC 550:

1. The TC 550 requires both a revenue and expenditure subobject (where the receipt will post and transfer out).
2. You must have a second agency showing which agency will be receiving the cash.
3. This will post to a grant and project.
4. The Second Agency will receive the TC 551 cash transfer-in in the same fund that you use on the TC 550. If this is an ongoing receipt and transfer-out, you may want to work with the second agency to set up corresponding funds.
5. Once the TC 550 processes it will automatically generate a TC 551 (Record Transfer In of Monies from One Agency/Fund to Another). This TC records an automatic transfer in to the second agency designated on the TC 550.

Use the following minimum number of elements to enter a TC 550.

NOTE: STARS will have already filled in the BFY and effective date.

TC 551 - Record Transfer In of Monies from One Agency/Fund to Another

A TC 551 is automatically generated when the agency process a TC 550. TC 551 posts to general ledger accounts 1003 (DR-cash in treasury) and 4700 (CR-transfers in). The cash ends up with the second agency that receipted the monies. This will not post to a grant or project.

Important tips for TC 551:

    A.  STARS automatically creates the TC 551 when an agency processes a TC 550.

    B.  STARS creates the TC 551 using the current document number from the originating agency. It uses the current document number/suffix, revenue subobject, amount, and fund of the original transaction.

    C.  STARS will show who sent the money by entering the originating agency's number in the SEC AGENCY field of the TC 551.

    D.  STARS fills in the revenue subobject, amount, and fund from the original agency's transaction. The cash will post to this fund, whether or not you actively use the fund. To change subobject or funds, use an adjusting entry: To change the subobject use TC 551R and then TC 551. To change funds use TC 552 and then TC 553.