ࡱ> g bjbj** 88HibHib zzzzz8D $?.:hhhhCCC}???????$A^Db?zCCCCC?zzhh?CFzhzh}?C}?R:<h @kF:i??0?;D|D<<<&Dz =`CCCCCCC??KCCC?CCCCDCCCCCCCCC B @: Bank Reconciliation Policy Responsible Official: Associate VP for Financial Operations and University Controller Administering Department: Financial Reporting and Accounting Operations Effective Date: December 1, 2015 Revised: March 12, 2021 Policy Sections: Purpose and Scope Policy Statement Definitions Related Links and Resources Contact Information I. Purpose and Scope It is the policy of the University that all incoming or outgoing funds to the Universitys bank accounts be recorded in the general ledger (UR Financials) on a timely basis. Frequent bank reconciliation is essential to prevent fraud and to ensure the Universitys funds are handled with fiscal and fiduciary responsibility. Bank account reconciliation is a key component of good controls over cash and should be done in a timely manner. Reconciling the bank statement balance with the book balance (general ledger) is necessary to ensure that (1) all receipts and disbursements are recorded (an essential process in ensuring complete and accurate monthly financial statements); (2) checks are clearing the bank in a reasonable time; (3) reconciling items are appropriate and are being recorded; and (4) the reconciled cash balance agrees to the general ledger cash balance. This policy applies to all bank accounts held by the University. II. Policy Statement The manager of General Accounting will develop and maintain documented procedures for reconciling each bank account held by the University. Automated matching rules such as First Notice Rules, Bank Reconciliation Rules or other auto-matching rules shall be utilized to extent possible in order to maximize auto-reconciliation rates within UR Financials. In the absence of auto matching rules, manual processes will be utilized. Each bank account will be reconciled on a monthly basis and within 20 business days of the end of the month. General Accounting will work together with the cashiering locations and divisional finance representatives to identify and resolve reconciling items on a timely basis. Any unmatched book/bank lines or other reconciling items should be corrected within 120 days of the reconciled month. Any reconciling items outstanding greater than 120 days will be recorded in other operating revenue (LA46000) or other operating expense (LA65550) in the Budget Office Contingency fund (PR766982) in UR Financials. Bank account reconciliations will be prepared by a reconciliation accountant and approved by the General Accounting Manager and/or the Associate Controller. Their signatures on the bank account reconciliation summary or electronic approval will confirm that current procedures were followed and that the reconciliation accurately presents the status of the account at the bank as well as on the general ledger. An electronic copy of the signed bank account reconciliation summary is provided to the Associate Vice President for Financial Operations and University Controller indicating the reconciliation status. The original bank account reconciliation summary will be filed in a central file in the Central Finance office or electronically in the Finance shared directory. All supporting documentation will be maintained electronically on the Finance shared directory K:\gendata\BANKREC. The reconciliation files will be maintained in accordance with University record retention guidelines and will be made available to the Senior Vice President for Administration and Finance and CFO upon request. III. Definitions Bank Statement: A paper or electronic record of all financial activity for the prior month provided by each bank. General Ledger: The main accounting book of record for an entity which includes accounts for assets, liabilities, revenue, expense, gains and losses. The Universitys general ledger is UR Financials (Workday) in which actual transactions are posted to the official book of record. The balance for each cash account is reflected in the general ledger account LA10000. Reconciling Item: Any activity on either the bank statement or the general ledger but not recorded in the other. Examples include: Bank not Book this is an unmatched bank line that represents a deposit/withdrawal that appears on bank statement but not on general ledger Book not Bank this is an unmatched book line that represents deposit/withdrawal on general ledger but not on bank statement Bank account reconciliation: Process of confirming that the bank statement is valid and accurate, that transactions are reflected properly in the general ledger account and that the ending balance on the general ledger account is accurate. Any differences should be identified, reconciling items investigated, and balances adjusted appropriately. Bank account reconciliation summary: A one page summary for each bank account that shows the bank balance, book balance, timing differences and all reconciling items. First Notice Rule (FNR): A rule created in UR Financials that auto-records book transactions related to certain bank transactions with predefined parameters Bank Reconciliation Rule (BRR): A rule created in UR Financials that auto auto-matches book and bank transactions with predefined parameters IV. Related Links and Resources Administration and Finance:  HYPERLINK "http://www.rochester.edu/adminfinance/" http://www.rochester.edu/adminfinance/ UR Financials Tools and Resources: HYPERLINK "http://www.rochester.edu/adminfinance/urfinancials/" http://www.rochester.edu/adminfinance/urfinancials/ Financial Accounting and Reporting for Higher Education from National Association of College and University Business Officers (NACUBO):  HYPERLINK "http://www.nacubo.org/" http://www.nacubo.org/ V. Contact Information Jennifer Baker General Accounting Manager 585-275-8350 Jbaker34@finance.rochester.edu     FINANCE DEPARTMENT  910 Genesee Street, Suite 200, Rochester, NY 14611-3847 585.275.8567 2<>qr  " + k l o ΪΪukd\TLTEk hmhhhmh 85hmhJ"5hmh5 hmhJ"hmhJ"5\hmh]05OJQJ\^JhCOJQJ^Jhmh]0OJQJ^Jhmh]05OJQJ^JhmhJ"OJQJ^JhmOJQJ^JhmhPOJQJ^JhmhJ"5OJQJ\^Jh0Hh 85CJ\aJ&h0HhJ"5CJ$OJQJ\^JaJ$r  , 9 V k l 1 2 H $a$gd. $^a$gd. & F gdhgdJ"gdedhgdJ" 7$8$H$gdeo     - 9 N X 2 3 = F G H K V $@Ao3:<=Ežﭣڄ}}ڋڋvo hmhoK hmhE $^a$gd.$a$gd.Edfx6GOcg:@HI[\^`aen~ݐ{{tttphp hmht3 hmh)A0 hmhYC hmh_qh hmh]0 hmhm hmh hmh9 hmhr# hmhX hmhk) hmho hmhP& hmh^ hmhf hmhX hmhE hmhSd hmhJr hmhj +19:Q ,;COV#29=KTk8:JĽį hmh0HhmhJ"56\] hmhJ"hmh]15\hmhJ"5\hp hmh3W hmhb hmhYC hmh - hmh hmhj  hmh9hC hphC hphp6 &/01>?<=>CKZ$%fgйײй򧜑yhmh -\hmh0H\hmhZ\hmh -56\hmhZ56\hmhJ"56\ hmhJrhmhD6hmhj>* hmhZ \ hmhD hmhjhmhJ"56\] hmh0H hmhJ" hmh.D/DEF_-.qrsǿǿu`F`F2jhC$;hC$;B*CJOJQJU^JaJph333)hC$;hC$;B*CJOJQJ^JaJph333,hC$;hC$;B*CJOJQJ\^JaJph hmhqu hJ"5\hmhJ"5\hmh]15\hmhJr5\ hmhJrhmhJr\hmhJr56\hmh F5\hmhZ\hmhi!\hmh -\hmh -56\EFqropgdjgdqudK-DM gdqud-DM gdqu & F dK-DM gdqu & F d-DM gdC$;gdJ"$a$gd.  /12st012VWmnops{ӾӾӾӾӕrdYD)hquhquB*CJOJQJ^JaJph333hqu5OJQJ^Jhquhqu5OJQJ^Jhqu5B*OJQJ^Jph333%hquhquB*OJQJ^JaJph333#hquB*CJOJQJ^JaJph333,hC$;hC$;B*CJOJQJ\^JaJph)hC$;hC$;B*CJOJQJ^JaJph3332jhC$;hC$;B*CJOJQJU^JaJph333$hC$;hC$;0JCJOJQJ^JaJ}~ƾ|p||hAKB* CJaJphh\8vB* CJaJphh\8v&jho[h\8vB* CJUaJphho[h\8vB* CJaJphho[h\8vB* phhTajhTaUhquhquOJQJ^JhquhCOJQJ^Jhve&OJQJ^JhCOJQJ^Jh"hquB* phd"gdj$a$gdo[gdo[ &dPgdo[6&P1h:p:A/ =!8"8#h$% R(Dd &a]]>  # A"`b'\ "/hZYYp+'Dn'\ "/hZYYp+PNG  IHDR- ^sRGBIDATx^=`WӷqwBܝ"E;mP h@xrg].J}m.{O3w|w|w|;C;C;C!gǃw߱NG!!z}xNĉ -gΙ׋E³` b1[i &A3 O÷Kz;›?tuhIv|׺pg$bZL\]\-p:X 7'<85.>17(N@6 0BMJv FZ(U,[\*8F6.1:4c#Lopf&NTH=%R:FBʔU2H&/)S՚T@R4mݩSsHrlIP""{sd,C7 Kp+ ZFŤ& 50$ n:ۙLLRF%(󹺖-Z+O"E4a͑ZX%3@bc#V=}-)1oTL#5Z>*:E{`r@xQRJJrJBQ3[}B@ @d>""ܙ{vӷeek B9HJ zXDuSv(qN4pSI*ض\  ڢgRAf2EJZ0i`I٧៽$=@LwI[FAS@ey[l+U||]']y4[zdOH's<6Ũ$j2k~d7@HE%voY,;J<=k!v<0`h v)zn\ki3s-y`\޳`uo:q@##>ҷƳ1-);3cz`dQ-'MDG'hT+cbqʘdILHө$uFL8q6#гE37OJ.+-֖V G+ks {k{[''{{kKK+gg[{L`b)l4WY-aj@ Ur݀Cƪf.ҲNfJ=pѱ{>%Dh)ԢvW/_D*ݭa7^LOVz6V; -mg9}Q@d":$KhYB%=``FMTl? 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