XYZ COMPANY UNCLAIMED PROPERTY POLICIES AND PROCEDURES MANUAL
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1 APPENDIX C SAMPLE POLICY AND PROCEDURE MANUAL XYZ COMPANY UNCLAIMED PROPERTY POLICIES AND PROCEDURES MANUAL LAST UPDATED JULY 20XX UNCLAIMED PROPERTY POLICIES & PROCEDURES I. A PURPOSE: Entity is dedicated to complying with the Unclaimed Property Reporting Laws of every jurisdiction to which it may become accountable. Unclaimed property is generally intangible property that has not been claimed by its true owners for a period of time. It is "Entity's" goal to limit all payments back to each state by having internal controls in place that will reduce dollars escheated back to each state and return property to the true owner where possible. Some examples of unclaimed property typically handled by our company include, but are not limited to: Uncashed payroll checks Uncashed vendor checks Uncashed member refund checks Unused pre-paid personal training hours Unidentified remittances B INFORMATION THAT MUST BE MAINTAINED: In order to properly maintain our unclaimed property records, the following information should be maintained for each outstanding check or credit: Name of owner Type of property (i.e., payroll check, overpayment, member refund, etc.) Identifying numbers, such as check number and/or vendor number and/or employee number and/or member number Owner's address (including street address, apartment or suite number, city, state, zip code, and country) Social Security Number and/or Federal ID Number Amount due owner before any deductions Type of deductions, if any (i.e., service charge, interest) Amount of deductions or withholding Amount that will be remitted as due Interest Rate (Include percentage rate) C UNCLAIMED PROPERTY CONTACT PERSON: In order to keep information consistently disseminated throughout the company and to interested non-company parties, any inquiry from internal employees or outside parties should be referred to (name(s)), as members of the Unclaimed Property Oversight Committee. Contact info:
2 PROCEDURES II. At the end of each quarter, the following items should be delivered to the person involved in Unclaimed Property filing: a. List of all checks outstanding that are at least 90 days old b. List of all checks that were voided during the quarter c. A detailed reason as to why each check was void d. Proper back-up which includes the following for the voided checks: i. Copy of voided check ii. Copy of source document that created liability (invoice, authorization) iii. Copy of new check if it was to the wrong vendor iv. Copy of any correspondence e. List of Unidentified Remittances that are at least 90 days old (this would be payments that "ENTITY" receives but does not know where or whose account it is (membership number, vendor number, invoice number, etc.) f. List of unidentified credits, accounts receivable credit balances, unidentified credit balances), which would include checks that come to the company with a membership number or vendor number that can easily be identified, but where there is not an invoice on the member or vendor that matches the payment received. g. Copies of bank statements and bank reconciliations for the reporting period (this will ensure that outstanding checks and voided checks are correctly noted). II. The following items may not be included in escheatable property if properly documented: a. Outstanding checks to current employees of the company b. Outstanding checks for charitable donations c. Outstanding checks to businesses with which "ENTITY" has a current business relationship (meaning Entity has transacted business with other business entity within the last 12 to 18 months). d. Outstanding checks to businesses located in states with a "business-to-business" exemption e. Business-to-business exemption states include (as of January 31, 2007): i. Arizona ii. Florida iii. Illinois iv. Indiana v. Iowa vi. Maine vii. Maryland viii. Massachusetts ix. North Carolina x. Ohio xi. Tennessee xii. Virginia xiii. Wisconsin
3 III. These procedures will ensure the following: a. It will reduce the dollar amount escheated to each state. b. It will enhance the current internal controls of detecting duplicate payment, duplicate invoices being paid, employees receiving additional checks upon termination and unapplied checks to current members and vendors. c. It will reduce labor hours in perpetuation of annual Unclaimed Property Reports and in reviewing lost dollars for escheatable items. d. It will reduce any writing off of accounts because they became stale. IV. ACCOUNTS PAYABLE DEPARTMENT PROCEDURES FOR OUTSTANDING AND VOIDED CHECKS a. At the end of each quarter, the following information must be forwarded to the Tax Department for each voided check and any check outstanding for 90 days. This information should be completed no later than 30 days after the quarter: i. A copy of each bank reconciliation for the previous three (3) months ii. Enter each voided or outstanding check on an excel spreadsheet utilizing the following columns: 1. Number of owners on check 2. Type of check (void or outstanding) 3. Check number 4. Check date 5. Void date 6. Owner's name (last name first) 7. Social Security number or Federal ID number, if applicable 8. Amount of invoice before any deductions 9. Amount of deductions, if any 10. Net amount of check 11. Mailing address (street, apartment/suite) 12. City 13. State 14. Zip code 15. Country, if other than United States 16. Explanation of what happened if void checks; if outstanding, is there still an open invoice to be paid with that member/vendor? 17. Work paper number that will tie to the proper back up required. b. Proper back-up for a voided check: i. Copy of voided check ii. Copy of invoice or other source document that created the liability iii. A detailed description of the reason for the voided check iv. If duplicate payment, a copy of the new check v. If paid to incorrect member/vendor, copy of the new check vi. If wire sent to member/vendor, copy of the wiring instruction vii. Any additional information that is pertinent.
4 V. TAX DEPARTMENT PROCEDURES FOR UNCLAIMED PROPERTY FOR OUTSTANDING ACCOUNTS PAYABLE CHECKS AND CREDIT BALANCES a. Review of information from the accounts payable department to verify the following items: I. Is each item of required information, and each column of the spreadsheet, complete for each outstanding item? ii. Has the proper backup been included? 1. If not, list out information that is still required and send back to accounts payable department 2. If you have proper information, go to step b. iii. Review the bank reconciliation and verify that each voided check is on the spreadsheet. If not, list out information for outstanding checks and send back to the accounts payable department. iv. Once you have all of the proper information, go to step b. b. Determine if the unclaimed property is exempt by using the following exemptions: i. Is this check to another business with an address in a state with a business to business exemption? ii. Is this check to a charitable organization? iii. Is this check to another business with which "ENTITY" has a current business relationship? iv. Is this check to a current employee? If the check is exempt, NOTE IN SYSTEM If the check should be voided, notify the accounts payable department via and NOTE IN SYSTEM. Once you have completed step b, go to step c. c. Review each line item for credits and determine if the back-up is sufficient using the following guidelines: i. Do you have a copy of the check, wiring instructions, or credit memo? ii. Do you have a copy of any correspondence that was received with the check, wire, or credit memo? iii. Do you have a copy of any correspondence from employees in the company regarding this balance? iv. Is the owner of the outstanding amount still a member of "ENTITY"? v. If you have sufficient back up, then note this in the system as not escheatable and go to step d. vi. Has there been a change in address over the last 90 days that the company is aware of? If so, make sure the new address is noted in the system before going to step vii. vii. If you cannot get enough information, then a letter should be sent to the member or vendor asking if they have a prepayment due to them or if they are aware that they are due any amount. The member/vendor should be asked to send this letter back notarized, with their response to the inquiry. NOTE: This should only happen in rare circumstances, as members/vendors generally do not write checks that are not due to the company. viii. Depending on the response received from the member/vendor, either:
5 V. 1. A check will need to be issued OR- 2. You can note in the system that the amount is not escheatable. 3. If you get no response, list the check/credit as escheatable in the system. 4. Once you have completed step c, go to step d. d. Now that you have a list of exempt items, escheatable items, and not-escheatable items, extract the escheatable items from the spreadsheet and sort them by state of the owner's last known address. Determine, by state, what the dormancy period for the property is and move items to the unclaimed property holding account, noting the year in which this item of property should be reported to the respective state. e. NOTE: Before item is escheated to a state, a due diligence letter will have to go out to the last known address of each true owner 60 to 120 days before the Unclaimed Property Report needs to be filed. VI. PROCEDURES FOR PAYROLL DEPARTMENT FOR OUTSTANDING AND VOIDED CHECKS a. At the end of each quarter, the following information must be forwarded to the tax department for each voided check and any check outstanding for 90 days. This information should be completed no later than 30 days after the quarter. i. A copy of each bank's reconciliation for the previous three months ii. Enter each voided or outstanding check on an excel spreadsheet utilizing the following columns: 1. Number of owners on checks 2. Type of check (void or outstanding) 3. Check number 4. Check date 5. Void date 6. Owner's name (last name first) 7. Social Security number 8. Amount of wages before any deductions 9. Amount of deductions, if any 10. Net amount of check 11. Mailing address (Street, Apartment/Suite) 12. City 13. State 14. Zip 15. Country, if other than United States 16. Is employee currently employed by "ENTITY"? 17. Explanation of what happened, if void check; if outstanding, is there still open payroll due to be paid to the employee? 18. Work paper number that will tie to the proper back up required. b. Proper Back-up for a voided check: i. Copy of voided check ii. Copy of invoice or other source document that created that liability iii. A detailed description of the reason for the voided check iv. If duplicate payment, a copy of the new check v. If paid incorrect employee, a copy of the new check vi. Date of employee termination (if applicable) and copy of any correspondence concerning last check vii. If wire sent to employee, a copy of wiring instruction viii. Any additional information that it pertinent
6 VI. c. Proper Back-up for an Outstanding Check: i. Copy of check ii. A list of any payroll checks still outstanding iii. Has there been an address change in last 90 days? iv. Is this paycheck a bonus or special payment? v. Is the employee still on the payroll? vi. If the employee has been terminated, date of termination vii. Any additional information that is pertinent. VII. TAX DEPARTMENT PROCEDURES FOR UNCLAIMED PAYROLL CHECKS a. Review information from the payroll department and verify the following items: i. Is each column of the spreadsheet completed, and has the proper back up been included? If not, list out information that is still required and send back to the payroll department. ii. Review the bank reconciliations and verify that each voided check is on the spreadsheet. If not, list out information for voided checks still needed and send back to payroll department. iii. Review the bank reconciliations and verify that all outstanding checks over 90 days are listed on the spreadsheet. If not, list out information for outstanding checks and send e- mail back to payroll department. iv. Once you have verified all information present, go to step b. b. Determine if the unclaimed property is exempt by using the following exemption? i. Is the check to a current employee? ii. If the voided check is exempt, note on spreadsheet. iii. If the outstanding check should be voided, notify the payroll department via and note that on the spreadsheet. iv. Once you have completed step b, go to step c. c. Review each line item for voided checks and determine if the back-up is sufficient using the following guidelines: i. Do you have a copy of the voided check? ii. A detailed description of why the check was voided. iii. If it was because of a duplicate payment, do you have a copy of the original check to the employee? iv. If the wrong employee was paid, do you have a copy of the new check to the correct employee? v. If a wire was sent before the check was cut, do you have a copy of the wiring instructions? vi. If the employee was terminated, do you have any correspondence concerning the last check? vii. If you have sufficient back up, then note this on the spreadsheet as "not escheatable" and go to step d. viii. Has there been a change in address over the last 90 days? If so, make sure that you get the new address before you go to step ix. ix. If you cannot get enough information, then a letter should be sent to the employee asking if the employee if any balance is due and they need to send the letter back notarized. NOTE: This should only happen in rare circumstances (otherwise the check would have been voided).
7 VII. x. Depending upon what response you get back from the employee, either: 1. A check will need to be re-issued OR- 2. You must note on the spreadsheet that it is NOT ESCHEATABLE xi. If you get no response, then list the check as ESCHEATABLE on the spreadsheet. xii. Once you have completed step c, go to step d. d. Review each line item for outstanding checks and determine if the back-up is sufficient using the following guidelines: i. Do you have a copy of the check? ii. Do you have a list of any paychecks still outstanding? iii. Is the outstanding check a bonus or a special payment? iv. Is the employee still on payroll? v. If the employee has been terminated, do you have the date of termination? vi. Has there been an address change in the last 90 days? vii. If you feel, from your review, that the check is still valid, write a letter to the employee asking them if they received your check. List out the check date, number, and amount, and include which payroll that it covered. viii. Depending upon what response you get back from the employee, either notify the department that they will need to void the check and re-issue, or void the check and no balance is due note this on the spreadsheet as NOT ESCHEATABLE. ix. If you get no response, go to step e. e. Now that you have a list of exempt item(s), escheatable items, and not escheatable items, extract the escheatable items from the spreadsheet and sort them by state. Determine, by state, what the dormancy period is and make a new column on the spreadsheet noting the year in which the unclaimed property report needs to be filed. NOTE: in most cases, another letter will have to go out to the employees between 60 and 120 days before the unclaimed property report needs to be filed.
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