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Cash Receipts- Sabathani Community Center receives cash from a variety of sources at different collection points. Sources of cash receipts include.

A significant amount of funding comes through public donations. Major donors for 2015 include United Way $411,000, Target Corp $150,000, and Ameriprise $5,000. When checks are collected by mail. Cindy and Adrianna collect the mail and sort checks into mailboxes. Mailbox 200 is used to place checks related to the overall organization. Checks related to specific programs are directed to the mailbox of managers. Adrianna is responsible for recording the checks received in an EXCEL cash receipts log. The cash receipts log lists the amount, purpose, check number, and date received. After restrictively endorsing checks,

Adrianna also makes the deposit slip and places all checks (and cash) in a lockbox. The spreadsheet is forwarded to Floyd the contract accountant for recording. Adrianna coordinates with Lisa, contract accountant, for the deposit. Checks can stay in the lockbox for up to one week before deposits. Total amount of public donations >$600,000 for 2015.

The largest source of funds is rent from tenants. The Sabathani building is 80-85% occupied with largely non-profit organizations as tenants. There currently is one for profit tenant. Most rent is received in the form of checks that are deposited into the Sabathani mail box in the building. However some tenants pay in cash. An attempt to require check payments resulted in less rent being collected. The most likely program manager to collect rent in cash is Jesus. Tenant income accounts for roughly $1,000,000. Checks and cash go through the same process as described above.

Sabathani also collects fees related to the Youth Program. The quarterly fee of $320 is paid by some parents. However, no child is turned away because of fees. As a result the program director occasionally receives a check, or more likely receives cash from parents willing to pay. Bobby the program director usually receives payment. He forwards all payments to Adrianna. Program fees were $4,621 through 10/31.

Sabathani also collects funds from community donations. Many of these donations are received by Pat and result from personal appeals at local churches. When Pat collects donations (either checks or cash), they are forwarded to Adrianna. Public support from community donation accounts for approximately $X.

Donations in the form of checks and cash are also collected by Kevin at the Food Shelf. These donations are collected by Kevin and forwarded to Adrianna. Foodshelf donations account for approximately $X.

Sabathani collects programs fees related to space rental. The Enterprise manager, Vicky, collects these funds. Total space rental income was $2,628 through October 2015.

Sabathni also collects primarily cash from the Senior Center program. The Senior Center charges seniors small fees for lunch and casino events. Georgia is responsible for collecting cash from Seniors. After the cash is collected by Georgia, she returns to Cindys office. They count the money together. Cindy provides Georgia a receipt of the amount of money collected. Cindy recounts the funds with Adrianna. Adrianna makes a deposit slip and forwards to Floyd for reconciling.

Cash Disbursements- Sabathani processes cash disbursement in one of three ways.

Prepared checks

Credit card payments

Electronic fund payments

Most disbursements are made by check. Cindy and Adrianna collect mail and sort the mail together. Sabathani bills are routed to mailbox 200. Adrianna is responsible for preparing a check request form and attaching supporting documentation (invoice). The check request with supporting documentation is forwarded to Floyd. Floyd prepares the check, and returns the check to Cindy, the Executive Director. Cindy signs the check and forwards the signed check to Adrianna. Adrianna sends the check, and files supporting documentation.

Credit cards are used by Georgia (senior center) Bobby (youth program) for supplies. Sabathani requires all credit card payments to have supporting invoices before payment is processed.

Floyd is responsible for setting some payments up through electronic transfer.

Cindy prints the bank statement. Floyd completes the bank reconciliation report. Cindy sees the bank reconciliation.

Payroll

All employees are responsible for preparing timesheets. However the timesheet process is not consistent. Some employees document total hours worked during the day, others document hours worked during the week. Some staff, janitors, use punch clocks to document hours. A recent finding of Sabathani is that there were large pay-outs of paid time off at termination. A new policy has been implemented that only allows staff to carryover 40 hours. Managers are responsible for approving timesheets.

Someone gathers all timesheets and forwards to Floyd the accountant. Cindy manages payroll by approving exceptions such as overtime. Floyd calls payroll into Wells Fargo payroll service. MACC commonwealth (the HR contractor) also plays a role in payroll processing. MACC produces paychecks. The payroll checks are generated by paper and forwarded to Cindy. Cindy distributes paychecks to managers for distribution.