113-1-02 Payments into the state treasury.

(A) Fees and moneys to be paid timely

Within three business days of receipt by a state entity or deposit into a state entity's banking account established by the treasurer, every state entity shall pay to the treasurer all moneys, checks and drafts, wires and revenue from financial transaction devices received for the state, or for the use of any such state entity, from taxes, assessments, licenses, premiums, fees, penalties, fines, costs, sales, rentals, or otherwise. A separate revenue pay-in document supporting the deposit will be submitted concurrently with every deposit. In order to provide efficient processing of deposits, the procedures shall be followed as provided in this rule.

(B) Currency preparation

(1) All cash must be placed at the front of any deposit made into the state treasury.

(C) Check preparation and designation of payment

(1) Payee shall be written as: "Ohio Treasurer of State." No checks received for payment of state fees, taxes, or other charges are to be returned because of the designation of payment and no state entity shall discard any forms or expend any funds to update forms merely to comply with the designation of payment.

(2) The treasurer of state shall have discretion to set policies concerning the acceptance, honoring, or cashing of any check drawn upon a financial institution chartered or organized outside the jurisdiction of the United States.

(3) All checks must have a proper routing number and account number on the bottom of the check. Any check that does not have this information will be returned to the state entity and deducted from the revenue pay-in document.

(4) Written and legal amounts must match. If either amount is not readable, it shall be clarified in red.

(5) Signature line or lines must be signed.

(6) Checks presented shall have a valid date and shall be presented before their stale date.

(7) All staples and stubs shall be removed from all checks.

(8) If the check has an amount limit, the check may not exceed that limit.

(9) Checks shall not be folded or mutilated when bundled. All checks must be presented in good condition when deposited into the state treasury.

(10) All checks shall be stamped on the back with an agency, board, or commission identifier stamp. The stamp may also state 'For Deposit Only' if desired.

(D) Revenue pay-in document preparation

(1) All revenue documents must be approved by the agency prior to submission to the treasurer.

(2) List and label adjustments, bad checks, cash, and checks separately in the "detailed description of revenue by source" section of the state entity's pay-in document.

(3) When a revenue pay-in document includes wires or adjustments, other than bad checks, the state entity shall submit a photocopy of the original revenue pay-in document with the adjusted pay-in document.

(4) The state entity shall indicate in the detailed description section of the pay-in form, the total cash, if any, accompanying the pay-in document.

(5) If a revenue pay-in document does not balance to the checks accompanying it, the treasurer's office shall modify the revenue pay-in document to accurately reflect the dollar amount of the checks received. A good faith effort will be made to contact the state entity to determine which revenue source should be modified to bring the revenue pay-in document in balance with the checks. If no response from the state entity is received, the first revenue source reflected on the revenue pay-in document will be modified to bring it into balance with the checks.

(6) Any revenue pay-in document that will include multiple wires or ACH transactions must have them listed separately on the pay-in document.

(7) A single wire or ACH transaction must not be separated between more than one pay-in document.

(8) Pay-in documents that do not follow these procedures will not be accepted and will be returned to the state entity that created the document.

(9) All revenue documents must have a contact name and phone number.

(E) Batch preparation

(1) Checks shall be sent in bundles of not more than one hundred.

(2) No more than five hundred checks shall be submitted on a revenue pay-in document.

(3) Each bundle of checks (including single check deposits) shall be accompanied by an itemized list tape displaying the total amount of the deposit; each check must be separately listed on the itemized list tape.

(4) If a state entity is submitting more than one bundle of checks, a list tape with the grand total of all bundles shall be submitted. In compiling the tape, the agency shall:

(a) Subtotal the checks before adding any cash amount;

(b) Subtotal, again, before subtracting bad checks and adjustments;

(c) Indicate, on the tape, the amounts which represent checks, cash, bad checks, and adjustments.

(d) Show that the grand total matches the pay-in amount.

(F) Incoming ACH/wire designation of payment

All state entities receiving ACH or wire payments must instruct the payer to clearly identify the state entity receiving the funds. The state entity can be identified by name or by a three or four digit acronym.

Effective: 09/29/2013
R.C. 119.032 review dates: 09/20/2017
Promulgated Under: 111.15
Statutory Authority: 113.08
Rule Amplifies: 113.08
Prior Effective Dates: 2/21/86(Emer), 5/3/86, 7/5/96, 9/28/00, 6/28/2007, 9/20/12