BP 11122023 129pm - Flipbook - Page 23
independent party should initial/date deposit summary/recap sheet evidencing review. Material
differences should be investigated.
Money Transport: The Leadership should appoint two unrelated individuals to travel to bank to
make deposit together achieving dual control. The individuals may travel in same vehicle, but for
security purposes we recommend they travel in two different cars, one with the sealed bags
secured out of reach. Individuals with edit access to the accounting system should not handle the
funds. Under no circumstances should the money be taken to the bank and left there without
being processed, unless the tamper resistant bags are placed in the night deposit drop box. A
security service could be considered to transport money to the bank for deposit. If a collection
cannot be transported immediately after the count process is complete, the funds should be stored
in a sealed tamper-evident bag and placed in the safe until it can be taken. The bags prepared for
deposit should not be stored in a cabinet, drawer, or any open area.
Remote Deposit Capture (RDC): RDC can be used to safely and conveniently deposit checks
electronically into a parish, mission, or school’s operating bank account. We recommend
copying loose checks during the count process even if they are scanned since the donation record
keeper enters the data from the copy of the loose checks.
Dual Control: Dual control should be achieved and evidenced throughout the remote deposit
capture/ process, either by being completed in the count room with others present or by an
employee with another individual (such as a counter) present.
Check Endorsement: Checks that are deposited through RDC should not be endorsed with a
bank stamp since this may interfere with the scanning process.
Deposit Preparation: Deposit should be prepared before RDC process begins. One individual,
such as a volunteer money counter or delegate, generates calculator tape listing of checks to be
deposited and records total dollar amount and number of items to be deposited on count sheet,
deposit summary sheet, or other original documentation, which is handed to a second individual,
such as the lead counter or individual who summarizes count sheets. We do not recommend that
the remote deposit be performed in batches (such as Mass and Miscellaneous), as this creates
extra deposits that are unnecessary and costly.
Scan Checks: Original checks and calculator tapes should be handed to lead volunteer money
counter, other delegate (not the person who consolidates count), or accountant (if remote deposit
is processed in count room under dual control), who manually enters total amount to be captured
into the computer creating a virtual deposit ticket and scans checks. The system reads the
numeric and written check amount and notifies individual of any discrepancies.
Verify & Transmit Deposit: When individual has corrected any reading errors on screen and
system’s automatic total balances with the total entered, the individual should transmit deposit
and generate deposit confirmation listing deposit total and number of items transmitted.
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