1. Document Custodian of the Drop Safe Log
Presented by Internal Accounts Support Staff
Accounting Services

2. Document Custodian Assignment Register
Complete a
Document Custodian Assignment Register (PBSD 1663) at the beginning of each fiscal year and include in the first Drop Safe Log packet of the year.
Whenever there is a change in a Document Custodian, attach updated form to Drop Safe Log packet.

3. The Drop Safe Log Drop Safe Log form number is PBSD 2407.
Keep enough stock at the safe.
There are three sections on the form.

4. Drop Safe Log pages Drop Safe Log Binder
Pre-numbered Document Inventory (PBSD 0160)
End-of-Month Checklist (PBSD 2587)
Drop Safe Log Monthly Inventory Statement (PBSD 2588)
Drop Safe Log Binder
Collect the Drop Safe Log pages that were used during the month and file in sequential order
Record the inventory of the used and unused Drop Safe Logs on the Pre-numbered Document Inventory form (PBSD 0160)
Complete the End-of-Month Checklist (PBSD 2587), and submit the Monthly Packet to the principal for review and approval
The approved Monthly Drop Safe Log Packet will be scanned and attached to the Drop Safe Log Monthly Inventory Statement (PBSD 2588)
Once the Drop Safe Log packet has been submitted, file the Monthly Drop Safe Log Packet in sequential order in a binder stored in a secure location

5. Responsibilities of the Drop Safe Log Custodian include:
Securely store the inventory of the Drop Safe Logs. The used Drop Safe Logs should be stored in a binder in a secure location; the binder must never be stored in the Treasurer’s office.
After a deposit is completed by the Treasurer, the official School Cash Receipts and Drop Safe Logs will be given to the Drop Safe Log Document Custodian who will:
Record on the Drop Safe Log the official School Cash receipt numbers, initial and note if the amount on the receipt is different than the amount the Teacher/Sponsor had recorded on the Drop Safe Log.
The Principal should be notified of any discrepancies.
The official School Cash Receipts will be put in the teachers’ mailboxes.
At the end of each month, the Document Custodian will confirm the inventory of all of the Drop Safe Logs used and unused on the Pre-numbered Document Inventory Register.

6. Note: Pre-numbered Document Inventory for Checks is not needed.
Responsibilities of the Drop Safe Log Custodian include
(continued):
Note: Pre-numbered Document Inventory for Checks is not needed.
Create a Drop Safe Log Packet which includes:
End-of-Month Checklist
completed Pre-numbered Document Inventory Register
the month’s used and voided Drop Safe Logs
This Drop Safe Log Packet, including the End-of-Month Checklist, should be reviewed and signed by the Principal.
The month’s Drop Safe Log Packet will be scanned and uploaded through eForms using the Drop Safe Log Monthly Inventory Statement (PBSD 2588).
Each month’s complete Drop Safe Log Packet will be placed in a binder to be retained in a secure location for audit purposes.

7. Deposit Preparation
When the Treasurer is going to prepare a deposit, he/she and another staff member open and remove the contents of the safe and verify the contents of the safe against the Drop Safe Log.
Each teacher/sponsor has completely filled out Section 1 of the Drop Safe Log with the deposit information
Date of collection
Date dropped in safe
Name of teacher/sponsor
The deposited amount as shown on the Monies Collected Report
The Treasurer and the other staff member, the verifier, date and initial in Section 2.

8. Recording Official Receipts
After completing the deposit, the Treasurer will forward the Drop Safe Log(s) and the Official 3-Part Receipt(s) generated in School Cash to the Document Custodian for completion of Section 3.
Official School Cash 3-Part Receipt

9. Recording Official Receipts
The Document Custodian will complete Section 3 of the Drop Safe Log:
Record the receipt number from the official SchoolCash receipt.
Initial Section 3 of the Drop Safe Log.
Record any discrepancy between the receipt and what the sponsor entered as the amount.

10. Discrepancies in deposit
Any discrepancies between the amount listed by the teacher/sponsor on the Drop Safe Log and the amount processed by the Treasurer are noted in Section 3 of the Drop Safe Log.
If in the event there is not a receipt for an entry and a notation has not been made on the Drop Safe Log, follow up with the Treasurer. If a receipt can’t be produced and there’s no documentation that it was returned to the teacher/sponsor, the Drop Safe Log Document Custodian should notify the Principal immediately.

11. Completion of Section 3
The completed Drop Safe Logs from each deposit should be filed sequentially in a binder, ensuring no pages are missing.
The Document Custodian will place the official SchoolCash receipts in the teachers’ mailboxes.

12. Pre-numbered Document Inventory Register
At the end of each month, the Drop Safe Document Custodian will inspect both the used and unused Drop Safe Logs and confirm the accuracy of the numerical sequencing and enter this information on the Pre-Numbered Document Inventory Register
(PBSD 0160).

13. Creating the Pre-numbered Document Inventory Register
At the beginning of each year the Drop Safe Document Custodian will complete the top area of PBSD 0160 with the necessary information.
The first line of the document is completed at this time to record the beginning of the first month’s activity.
Both the “Beginning Document #” and the “Ending Document #” is recorded. (Note: Please record ALL the Drop Safe Logs that are in sequence, i.e – 3049 so Begin Document # 1001 and End Document # 3049)
The entire inventory of the Drop Safe Logs can be transferred to the Drop Safe Log Document Custodian to be retained securely in the Document Custodian’s office.

14. End of the Month Inventory
At the end of the first month:
The number of Drop Safe Log(s) used for the month is recorded in the Documents Used column.
The number of unused Drop Safe Logs will be recorded in the Unused Documents column.
Inventory will be Verified by the Custodian by initialing and recording the Verification date (every month).
The next month’s inventory will be recorded the same as the unused Drop Safe Logs from the previous month on the line below. For example, August’s Unused Document section the Begin and End # is 1157 and 3049, respectively. Then on the line below, September’s Document Received section the Begin and End # is 1157 and 3049, respectively.
(This is a running page meaning this document will be used until the end of the year or the start of a new Drop Safe Log number sequence)
Continue this monthly inventory process at the end of each month until the end of the school year.

15. Complete Drop Safe Log End-of-Month Checklist
After completing the Pre-numbered Document Inventory Register, the Document Custodian will prepare the End-of-Month Checklist (PBSD 2587)
The Drop Safe Log End-of-Month Checklist (PBSD 2587) is found in the Forms Directory. This form will be completed by the Drop Safe Log Custodian, and must be signed by the Principal.
Check-off ALL appropriate boxes in the middle section.
If any Drop Safe Log pages are missing, note it by listing the missing Drop Safe Log sequence number and a reason in the bottom section of the document.

16. How to Complete the Drop Safe Log End-of-Month Checklist (PBSD 2587)
After the Demographic Section is completed on the top of the Form, the Middle Section must be completed:
Verify that all Drop Safe Log pages used for the month are fully complete which includes Sections 1, 2, and 3.
The Teacher/Sponsor completed Section 1.
The Verifier AND Treasurer have initialed in the Verified By in Section 2
Section 3 is completed with the School Cash Receipt #, initials of the Drop Safe Log Custodian and any discrepancies are noted.
Make sure that all School Cash Receipts have been distributed to the Teacher/Sponsor which they will attach to their yellow copy of the corresponding Monies Collected Report which will be turned in to the School Secretary at the end of the school year.

17. How to Complete the Drop Safe Log End-of-Month Checklist (PBSD 2587)
Verify that the Pre-Numbered Document Inventory Register (PBSD 0160) has been completed for the month.
After the principal reviews the Drop Safe Log Packet and it has been scanned, the entire Drop Safe Log Packet will be filed in the Drop Safe Log Binder and will be retained in a secure location.

18. How to Complete the Drop Safe Log End-of-Month Checklist (PBSD 2587)
Please choose one. If either all Drop Safe Log pages are in sequential order or there are missing Drop Safe Log pages and the remaining pages are in sequential order.
If any Log Page(s) are missing the Sequence number must be indicated
A reason must be given for any page(s) missing
After the Drop Safe Log End-of-Month Checklist is completed the Packet will be given to the Principal for review

19. Prepare Drop Safe Log Packet to Scan for Upload
Completed Drop Safe Log End-of-Month Checklist (PBSD 2587), which must be signed by the Principal.
Completed Pre-Numbered Document Inventory Register (PBSD 0160)
Drop Safe Logs (PBSD 2407) used during the month in sequential order. Sections 1-3 must be completed.
Note: Documents must be in this order. Drop Safe Log packet is due on or before the 20th of the following month. For example July’s packet is due on or before August 20th.

20. After the Drop Safe Log Packet has been approved and scanned, the Drop Safe Log Monthly Inventory Statement (PBSD 2588) from the eForms Directory must be completed.
Select whether the Drop Safe Log packet is “New” or “Revised”
Select “Yes” or “No” if the Drop Safe Log packet includes the Document Custodian Assignment Register (PBSD 1663) – the completed PBSD 1663 must be sent in the first packet of the school year or any time a change is made to a document custodian of any of the documents
After completing the necessary fields, attach the file with the scanned PDF of the Drop Safe Log Packet to the Statement
Electronically sign the Statement
Submit the Packet which will route it to Accounting Services for review
Note: When resubmitting a “Revised” packet, DO NOT include the original copy of the Drop Safe Log Monthly Inventory Statement

21. Monthly Review in the Accounting Department
Once the Drop Safe Log Packet is submitted it will go directly to Accounting Services for the Accounting Analyst – Drop Safe Log for review.
If any irregularities are found in the Packet, the Drop Safe Log Custodian and or the Principal will be contacted to resolve the issue(s).
Note: Please do NOT the Drop Safe Log packet. We need to have a file of The Packet in the database.

22. Escalation: Drop Safe Log Packet Not Submitted
If the Drop Safe Log packet has not been submitted by the 20th of the following month, the Drop Safe Log Analyst will take the following steps:
An will be sent to the Document Custodian as a reminder to submit the packet
If there is no response within five school days, an will be sent to the Document Custodian and the principal with an alert that the Drop Safe Log packet is past due
If no action is taken, the Regional/Instructional Superintendent will be included in the third requesting the Drop Safe Log packet
If the Drop Safe Log packet has not been received within one month of its due date the Chief Academic Officer will be notified

23. Voided Drop Safe Logs
In rare situations, a Drop Safe Log could become damaged and not considered usable.
If this happens:
VOID should be written across the Drop Safe Log.
The Drop Safe Log number should be listed on the Pre-Numbered Document Inventory Register in the Voided Document Numbers section.
2. The VOIDED Drop Safe Log should be retained in sequential order in the binder.
It should NOT be discarded.

24. Retiring a Pre-numbered Document Inventory Register
At some point during the year, a school will typically deplete the current inventory. The Pre- numbered Document Inventory Register currently used will be completed and retired. A new Pre-numbered Document Inventory Register will be created with the new range of Drop Safe Logs listed as the current inventory.
Steps to complete and retire a form:
The “Documents Used” area is completed as normal.
The “Unused Documents” area is indicated with zeros.
Optionally, the staff that was issued the Drop Safe Logs can initial that all of the inventory has been depleted.
The Drop Safe Log Custodian initials, and records the date.
The Drop Safe Log Custodian signs and dates the Pre-numbered Document Inventory Register which will be retained in the Drop Safe Log Binder.
Note: When submitting the Drop Safe Log packet, you will attach the Checklist, the retired Pre-numbered and new Pre-numbered form along with the Drop Safe Logs used during the month.

25. New Inventory of Drop Safe Logs
A new Pre-numbered Document Inventory Register is created for new Drop Safe Log sequence.
The new inventory’s Beginning and Ending Document numbers are recorded. The Treasurer can sign-out the entire new inventory at this time.
This will now be the form each month’s inventory will be recorded on until the end of the year or the stock is depleted.

26. End of the Year – Final Inventory
At the end of the school year, the final Drop Safe Log Document Inventory is completed. Since the remaining stock is usable for the next school year, a “Y” is indicated in the “Reusable for Next Year” box on the far right-hand side of the form.
All of the completed Pre-numbered Document Inventory Registers will be kept in the Drop Safe Log Binder. The binder must be retained for five fiscal years.
The Drop Safe Log Custodian signs and dates the inventory Register on the bottom of the form.

27. June’s Drop Safe Log packet
When the duty days of the Document Custodian end prior to the Treasurer’s last June deposit, the Document Custodian can complete the June Packet and submit by August 20th.
June’s Pre-numbered Document Inventory should look like this example.

28. Overview of the Duties of the Drop Safe Log Document Custodian
The Drop Safe Log Document Custodian will record in Section 3 of the Drop Safe Log:
The official School Cash receipt numbers.
Initial and record any amount if different from the amount listed on the Monies Collected Form.
The Principal should be notified of any discrepancies.
After completing Section 3 of the Drop Safe Log, the Document Custodian will place the official School Cash receipts in the teachers’ mailboxes.
The completed Drop Safe Logs will be filed sequentially in a binder, including any voided Logs. This binder should be kept in a secure location at all times.

29. Overview of the Duties of the Drop Safe Log Document Custodian (continued)
At the end of each month, the Document Custodian will confirm the inventory of all of the Drop Safe Logs used and unused for the month on the Pre-numbered Document Inventory Register.
A Drop Safe Log End-of-Month Checklist will be completed and then reviewed and approved by the Principal.
The Drop Safe Log Packet is scanned and then uploaded through eForms using the Drop Safe Log Monthly Inventory Statement.
The complete Drop Safe Log Binder must be retained for five fiscal years.
Drop Safe Log packet!!!

30. If you have any questions or concerns, please contact the Accounting Analyst – Drop Safe Log
Accounting Services
Financial Applications
Phone: (561) , (PX) 43861