1. UC Business & Finance Bulletin BUS-49, Policy for Handling Cash and Cash Equivalents;

2. UCLA Policy 360, Internal Control Guidelines for Campus Departments.

II. PURPOSE

UC Business & Finance Bulletin (BFB) BUS-49 establishes the minimum requirements related to the handling and processing of cash and cash equivalents to ensure that these assets are protected, accurately processed and properly reported. Each campus is expected to adhere to these minimum requirements and establish local implementing procedures accordingly. In addition, UCLA is committed to ensuring that those engaged in the handling and transporting of cash are protected and that associated risks are minimized. This policy covers basic practices for the campus for the safe and secure handling and transporting of cash and cash-like assets by authorized individuals and units.

III. DEFINITIONS

Armed Escort: UC Police officer or professional armed security guard employed by the UC Police Department who accompanies any person engaged in Cash handling activity.

Campus Cashier Coordinator: The Director of Student Financial Services, who is responsible for coordinating all UCLA cashiering operations, including those of ASUCLA.

Cash: For purposes of this policy, includes checks, currency, coin, credit card recordings, bank notes, bullion, traveler's checks, registered checks and money orders.

Cash Handling Site: Any on or off campus department or location from which Cash is deposited to a cashiering station.

Major Cashiering Station: A designated location to which authorized operating Cash funds are issued and from which Cash collections are deposited directly to any bank.

Sub-cashiering Station: A designated location from which Cash collections are deposited to a Major Cashiering Station.

IV. STATEMENT 

All departments, units or other entities engaged in any form of Cash handling activity are expected to comply with the provisions of BUS-49 and UCLA Policy 360 to the greatest degree practicable. In addition, staff involved with Cash handling for UCLA are required to adhere to the following procedures which implement the provisions of BUS-49 concerned with Cash handling safety and security.

1. There shall be no nighttime transports of Cash except when circumstances make such transport unavoidable. 
   
   
2. When a nighttime (dusk to dawn, Monday through Friday) transport is unavoidable, the Cash will be picked up by an armored carrier service contracted to provide Cash transport services to the University, or delivered to an appropriate cashiering station by an authorized Cash handler who is accompanied by an Armed Escort. 
   
   
3. Nighttime or weekend (Friday dusk to Monday dawn) deposits of Cash remaining at a Cash Handling Site shall be safeguarded in compliance with BUS-49 to the greatest extent practicable. 
   
   
4. Daytime (dawn to dusk, Monday through Friday) Cash collections or deposits shall be safeguarded in compliance with BUS-49 to the greatest extent practicable. 
   
   
5. Transport of Cash from Sub-cashiering Stations and other Cash Handling Sites to a Major Cashiering Station shall be by Armed Escort or authorized armored carrier service. 
   
   
6. Transport of Cash from Major Cashiering Stations to a Los Angeles central cash vault or branch bank shall be by authorized armored carrier. 
   
   
7. All cashiering stations are subject to periodic site surveys in order to evaluate the adequacy and effectiveness of the physical security of each station. Other Cash Handling Sites shall be evaluated periodically with the goal of maximizing the safety of the Cash handlers therein.
   
   Based on results of the site surveys, the Campus Cashier Coordinator shall specify the provisions for the appropriate upgrading of Cash Handling Sites including, but not limited to, anchored safes, bullet-proof glass, alarms and/or emergency communication equipment such as two-way radios or cellular phones.
   
   Department staff with responsibility for Cash handling operations shall ensure that all required safety provisions are implemented for their respective Cash Handling Sites. 
   
   
8. Public notices that declare the presence of security provisions and lack of cash accessibility shall be displayed at cashiering stations and other Cash Handling Sites where applicable (e.g., signs proclaiming the presence of alarms, that the safe cannot be opened by employees, that cash is not collected at the gates of certain public events, etc.).

Any deviation from the related provisions of BUS-49 and UCLA Policy 360 or this Policy must be approved in advance by the Campus Cashier Coordinator and shall be documented. Departments, in consultation with the Campus Cashiering Coordinator, may adopt more stringent safety measures as appropriate for their area.

Questions concerning implementation of these procedures should be directed to the Student Financial Services Director at (310) 206-6034.