serial vs unique numbering
Created by: ssic
In reference to the bug report/enhancement request at: https://drupal.org/node/2241069 My client says:
- Sequential numbering is not required by Revenue Canada (except as outlined in point 3, below), however, when we are audited the auditors will need to see evidence of why numbers are skipped (this info was provided on the phone to me today from the Canada Revenue Agency). Currently, there is no hard evidence to show – there is no report that says “Receipt number XXXX – not issued”.
- Currently, when a receipt number is skipped, we mark it as “VOID” in our bookkeeping ledger – this results in a lot of VOIDs and will be questioned by our auditors. We have a lot of non-receiptable donations.
- We use an electronic signature on our receipts, which DOES require serial numbering by the CRA (see excerpt below from http://www.cra-arc.gc.ca/chrts-gvng/chrts/prtng/rcpts/cmptr-eng.html) Can receipts be issued with facsimile signatures? A facsimile signature can be used under the following conditions: a) all copies of receipts are distinctively imprinted (usually by a commercial printer) with the name, address, and registration number of the charity; b) receipts are serially numbered by a printing press or numbering machine;