4 Pa. Code § 83.4. Procedure.

§ 83.4. Procedure.

(a)  Unless otherwise directed, on all sales of publications whether by mail order or over-the-counter direct to customer, a Document Order Form GSMS-170 shall be properly prepared in triplicate and distributed as follows:
   (1)  The original shall be the customer’s receipt copy with the lower portion being a mailing label if the publication is to be mailed.
   (2)  The duplicate shall be the office copy to be filed and to be used as internal reference and receipt.
   (3)  The triplicate shall be the office copy to be filed and to be used for auditing purposes.
(b)  If the publication is to be mailed, the original shall be attached to the publication and sent to the customer. If an over-the-counter sale is conducted, the original shall be given to the customer.
(c)  If a mail order cannot be filled due to insufficient remittance, obsolete publication, out-of-stock and the like, the order, remittance and the like, shall be returned to the customer with appropriate explanation for the action.
(d)  All sales shall be posted to a subsidiary ledger known as the ‘‘Sales Ledger.’’ Form GSMS-73, and the ledger shall be maintained individually by department, board and commission. Columns shall be provided for the following entries:
   (1)  Date of sale.
   (2)  Cash received.
   (3)  Checks received.
   (4)  Total—cash and checks.
   (5)  Sale tax.
   (6)  Transmittal no (CU).
   (7)  Date of transmittal.
(e)  All sales shall also be posted to a control ledger known as the ‘‘Sales Control Ledger,’’ Form GSMS-74, which shall function as a compilation record of all the departmental sales ledgers. Columns shall be provided for the following entries:
   (1)  Date.
   (2)  Cash.
   (3)  Checks.
   (4)  Total—cash and checks.
   (5)  Sales tax.
   (6)  Numerical sequence of document order numbers (GSMS-170).
(f)  All sales shall be posted to these two ledgers on a daily basis.
(g)  All columns of these two ledgers shall be totaled on a weekly basis.
(h)  Moneys collected (cash and checks) shall be transmitted to the Comptroller, Department of General Services on a weekly basis accompanied with a properly completed transmittal of Revenue, Form Office of Administration-420, and transmittal of Revenue Receipt Statement, Form GSMS-171. Transmittal documents shall be prepared in accord with instructions contained in this procedure.
(i)  The Warehouse Superintendent or such person as designated, shall hand-carry the moneys and transmittal documents to the Comptroller, Department of General Services every week (day to be determined) and that person shall be accompanied by police escort.
(j)  The person hand carrying moneys and transmittal documents to the Comptroller, Department of General Services shall obtain a receipt for the moneys. A copy of the receipt shall be filed in the office of the Warehouse Superintendent, or such place as designated, for future reference.
(k)  A ‘‘Debit Memorandum Register,’’ Form PSMS-75, shall be maintained to provide any adjustments to the moneys or records previously transmitted. Columns shall be provided for the following entries:
   (1)  Debit memorandum number.
   (2)  Date of memorandum.
   (3)  Payer and address.
   (4)  Check number of payer.
   (5)  Amount of check.
   (6)  Document order number.
   (7)  CU number under which document order was processed.
   (8)  New CU number under which replacement check is transmitted.
   (9)  Date replacement check is resubmitted to the Department of General Services, Comptroller.
(l)  Debit memorandum shall be prepared and processed as follows:
   (1)  All required information shall be entered from the debit memorandum on the Debit Memorandum Register, Form GSSO-75.
   (2)  Duplicate and triplicate copies of document orders shall be removed from the files and attached to debit memorandum.
   (3)  Form letter, Form GSSO-50, shall be prepared in duplicate to obtain replacement check and:
     (i)   Original shall be mailed to customer.
     (ii)   Duplicate to debit memorandum and copies of document orders shall be attached and placed in a suspense file until replacement check is received. When the replacement check is received:
       (A)   Debit memorandum and copies of Document Order from suspense file shall be removed.
       (B)   New check number and date on both copies of the document order forms and debit memorandum shall be entered.
       (C)   Both copies of the document order forms shall be returned to their respective files.
       (D)   A file for closed debit memorandums shall be installed and maintained.
       (E)   After entering the new CU number under which the check is being submitted and the date resubmitted on the Debit Memorandum Register, the check shall be transmitted with the kept transmittal.
       (F)   If replacement check is not received after a period of 90 days, then all necessary information shall be submitted to the Director, Bureau of Supply Operations, who shall prepare the necessary papers for authority to adjust the records accordingly.
       (G)   Stale dated check memorandums shall also apply and be incorporated into the debit memorandum procedures.
(m)  Transmittal documents shall be prepared as follows:
   (1)  Sales transactions shall be grouped by fund.
   (2)  A Summary shall be listed on the transmittal document, Form Office of Administration-420, to reflect the following:
     (i)   Number and total value of checks and money orders.
     (ii)   Total amount of cash.
     (iii)   Grand total of entire transmittal.
   (3)  Pennsylvania Sales Tax shall be listed for convenience of review and audit.
   (4)  A preprinted transmittal Receipt Statement shall be prepared in duplicate and submitted with the transmittal documents for easy reference and control. The transmittal statement shall include the following:
     (i)   Dollar amount of cash.
     (ii)   Dollar amount of checks and money orders.
     (iii)   Grand total of cash, checks and money orders.
     (iv)   Dollar amount of Pennsylvania Sales Tax included.
   (5)  The Comptroller or his authorized representative shall acknowledge receipt of moneys on the transmittal documents, retain one copy and return other copy to Book Store.
   (6)  The Comptroller shall furnish the Division with a copy of the Revenue transmittal receipted by the Treasury Department. This document shall be filed with and become a permanent part of the transmittal records.

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