Other Miscellaneous and Auxiliary Operations

Lone Star College System Board Policy, Section CAN (Local)

The District is expected to provide its students and community with appropriate services which are necessary to its students, or the performance of its basic mission as established by its founding charter and directed by the State of Texas Higher Education Coordinating Board.

The District may provide services to its campus communities even though such services are available elsewhere providing that:

1. The services satisfy reasonable educationally related needs of the District’s community; i.e., campus newspapers, campus bookstore, campus dining facilities, and the like.

2. The activity is deemed to be an integral part in the fulfillment of the institution’s teaching and public service mission and other educational support activities, without regard to surplus revenue.

3. The activity is needed to provide an integral good or service at a reasonable price, on reasonable terms, and at a convenient location and time.

Auxiliary Services are those which are operated for the benefit of the students, faculty and staff and which are intended to be self-supporting. Some require special procedures which have been outlined below: Food Service, Learning Resource Center and Print Shop. Others have been addressed in deposits & receipts of the Student Financial Records section of this manual. Facilities Rental has been addressed in a separate section in this manual.

Some services are owned and operated by independent companies under contract to Lone Star College System, such as the College Bookstores, and therefore, do not need to be addressed in this manual.

1. Each register is cleared at least once a day.

2. To clear a register, a tape is run that will total the activity on that register by Cash Receipts, Voids, Refunds, Gross Sales, Net Sales ,Sales Tax and Ending Register Balance.

3. These numbers are put on the three (3) part Daily Sales Report (see Forms Appendix in this section for a sample of this form) along with the Beginning Register Balance from the previous day’s report.

4. The Ending Register Balance less the Beginning Register Balance must equal the Sales as reported on the tape for the day and will become the Cash To Be Accounted For (and the deposit for the day).

5. The cash in the register is counted and, after subtracting the beginning working fund, must equal the above Cash To Be Accounted For.

6. Any overages or shortages should be researched at this time and must be noted on the Daily Sales Report for the report to be in balance.

7. All of the registers will be added together and the sales for the day will be assigned to the appropriate General Ledger account numbers at the bottom of the Daily Sales Report.

8. Food service will prepare a three (3) part Deposit Slip.

9. The Deposit Slips, Daily Sales Report, Tapes and Cash are taken to the College Business Office.

10. The College Business Office will recount the deposit and recalculate the Daily Sales Report, checking the accuracy of the attached tapes.

11. The account numbers from the Daily Sales Report are entered into the system and a receipt is printed.

12. The receipt number is written on the Daily Sales Report and the pink (3rd) copy is given to Food Service for its records.

13. A "Daily Payment Types Register" report and "Daily Cash Receipts Register" report are produced by the Business Office. These are checked against the Daily Sales Report and initialed by the Business Office.

14. A set of these reports is kept in the Business Office and a set is sent to the District Accounting Office.

15. The deposit is given to armored car service for transport to the Bank according to the deposit procedures outlined in the Student Financial Records section of this manual.

16. The disposition of the various reports is as follows:
    

    	Daily Sales Report	Deposit Slip
    White (original)	Retained in Business Office with copy of computer receipt and copy of register tapes	Retained by Bank
    Yellow (2nd)	Forwarded to District Accounting with register tapes	Retained in College BO attached to Daily Payments Type Register
    Pink (3rd)	Forwarded to Food Service with notation of receipt number	Forwarded to District Accounting attached to Daily Payments Type Register

1. The LRC receives payments for Book Fines, Tape Copies, Copying Machines and Fiche & Film Copies.

2. A deposit memorandum will be prepared separately for each of these items and will be sent to the Business Office with the cash or check receipts (see Forms Appendix in this section for a sample of this form).

3. The memorandums will be used to enter the receipt information into the system and to indicate which accounts are to be credited.

4. The Business Office will deposit these receipts according to the deposit procedures outlined in the Student Financial Records section of this manual.

The District Offices and Colleges are given the option of using outside vendors or utilizing the print shop located at Lone Star College-North Harris for their printing needs.

If outside sources are used, the guidelines for vendor selection as outlined in the Purchasing section of this manual must be followed and the requisition/purchase order system must be used.

If the print shop is to be utilized, these procedures are to be followed:

1. For all printing requests, a four (4) part Duplication/Printing Request form must be filled out (see Forms Appendix for a sample of this form).

2. Since each Department is charged for the printing job that is requested, a telephone call with an estimate of costs before the job is started may be necessary. This should be indicated on the form.

3. The four (4) part form is to be distributed as follows:
   

   a. White -	Forward to the Business Office
   b. Canary -	Forward to the Print Shop
   c. Pink -	Forward to the Print Shop, to be returned with the job
   d. Goldenrod -	For the requester’s file.

   
   

4. Complete information must be included when preparing a Duplication/Printing Request form, to avoid delay.

5. Specific instructions to complete the four (4) part form is located in the Forms Appendix of this section.

6. Note: A minimum of five (5) working days is needed for most print jobs.

1. Daily Sales Report

2. Deposit Memorandum - Learning Resource Center

3. Duplication/Printing Request

4. Guidelines for Duplication/Printing Requests