Report Abandoned Property to State Division of Abandoned Property


F/EA reviews uncashed checks monthly. After <<one year>>, any checks that have not been cashed are removed from the bank reconciliation uncashed checks list (Account <<99999>>) and accounted for in General Ledger Account <<99999>> (See Policy and Procedure X.X).

F/EA conducts a due diligence process to try to connect uncashed checks with payees prior to submitting them to the Division of Abandoned Property.  For all payees with uncashed checks at least one year old are sent a notice by first-class mail to the payee's last known address at least <<60>> days prior to filing a report and turning over assets to the Division of Abandoned Property.  Each notice includes a voucher that the payee is asked to complete, sign and return to the F/EA.  The voucher asks the payee to certify that they never received the check in question and requests that the payee specify an address where a replacement check should be sent.  Each voucher includes identifying information so that the F/EA can match the signed voucher to the uncashed check(s) and payee.  The voucher must be signed by the payee for the F/EA to process it.  F/EA only re-issues checks for returned, signed vouchers. 
If after <<60>> days the payee has not contacted the F/EA to claim the uncashed check, F/EA submits each uncashed check value to the State Division of Abandoned Property in the payee's name using the Division's specified process.
This process is regulated by <<Insert State Statute or Reference to Regs>>


  1. Each month when F/EA Accountant performs Program Operating Account Bank Reconciliation any uncashed checks <<180 days or older>> get moved to GL Account <<99999>>
  2. For any check <<180 days or older>>, F/EA attempts to contact the payee
  3. <<Note: Customer Service Unit is not authorized to have contact with workers. For this reason, the F/EA accounting unit handles all communication with workers regarding uncashed checks>>
  4. F/EA Accountant isolates all checks written to workers that are <<180 days old or older>>
  5. F/EA Accountant copies and pastes/imports this check data to spreadsheet at <<File Path>>
  6. F/EA Accountant verifies each payee’s address in the Payroll System and <<enters address information into the spreadsheet>>
  7. F/EA Accountant opens letter template saved here <<File Path>>
  8. Complete mail merge from Uncashed ck issue spreadsheet for uncashed ck letter for each workers with a check outstanding for 180 days or more
  9. This process will populate each letter with:
  • Consumer number
  • Check Date
  • Type of Check (Payroll check, refund check etc.)
  • Worker Address
  • Today’s date
  • Worker Name
  • Uncashed Check Number
  • Uncashed check amount
<<Insert image of letter template.  Letter template may include a 'voucher' that can be returned with a payee signature saying that the original check was never received and should be re-issued to X address.>>

10.  All letters are mailed to workers

11.  Some letters will be returned as “undeliverable”

12.  After undeliverable letters are received, F/EA Accountant or <<Staff Title>> try to contact workers by phone to verify their addresses

13.  Verify mailing address with each workers

14.  Record that call is made in <<Customer Service System>>

15.  pdate address in Payroll System

16.  After verifying or updating address with each workers, send each workers the uncashed check letter

17.  When vouchers are returned to F/EA, F/EA Accountant logs the date the voucher was returned in the Outstanding Check Issue spreadsheet

18.  For all workers in the spreadsheet for whom a voucher has been received, F/EA Accountant approves re-issuance of the check value by completing the "Re-Issued Check Requisition Form"

19.  For each returned, signed voucher, collect the voucher and the Re-Issued Check Requisition form

20.  Provide these forms to <<Staff Title>> for review

21.  Each check gets one form with the Check Requisition and the Letter

22.  <<Staff Title>> reviews all supporting documents and Check Requisition form

23.  <<Staff Title>> initials and dates Check Requisition form in lower right corner

24.  <<Staff Title>> reviews letter and Check Requisition form

25.  If errors do not exist, <<Staff Title>> signs and dates the Check Requisition form

26.  F/EA Accountant interoffice mails the Check Requisition forms to Accounts Payable Department

27.  F/EA Accounts Payable Department issues checks

28.  Issued checks are submitted to F/EA Accountant

29.  F/EA Accountant reviews checks received from Accounts Payable Department

30.  F/EA Accountant enters “Reissued” in column <<B>> of the Check Issue spreadsheet at <<File Path>>

31.  F/EA Accountant enters the reissued check number in column <<R>>

32.  Filter spreadsheet by column B = “Reissued”

33.  Copy all lines with “Reissued” in column B

34.  Paste results to bottom section of spreadsheet where reissued checks are stored

35.  <<Staff Title>> puts checks in envelopes

36.  Seals envelopes

37.  Delivers checks to outgoing mail box

38.  Checks are mailed

39.  By November of the calendar year, uncashed checks are reported to abandoned property for checks that are 3 years old or older

40.  F/EA Accountant provides report of uncashed checks 3 years or older to F/EA Controller for reporting

41.  F/EA Controller completes <<State Issued Report of Abandoned Property>>

42.  If any payment is due to transfer the unclaimed property to the Division, F/EA Controller will make payment and submit original report and payment to Division of Abandoned Property

43.  Copies of payment and <<State Issued Report of Abandoned Property>> are provided to <<Staff Title>>

44.  Copies of payment and <<State Issued Report of Abandoned Property>> are scanned and saved to <<File Path>> for a minimum of 7 years per File Retention Policy

45.  <<Insert process to appropriately update General Ledger and reconciliation documents>>

Internal Controls: 

The internal controls used by F/EA to monitor this process establish responsibility, segregate duties, document procedures and ensure independent internal verification.

  1. On a monthly basis, as part of the Bank Reconciliation process, uncashed checks are reviewed and flagged
  2. <<The Customer Service Unit is not permitted to contact workers. The unit is only permitted to talk to consumers and representatives per program rule>>
    • For this reason, the F/EA Billing Department performs all communication with workers regarding uncashed checks.
  3. All vouchers requesting a re-issuance of a previously uncashed check must be signed by the payee.
  4. <<Staff Title>> reviews all signed voucher and Check Requisition form prior to re-issuing a previously uncashed check
    • <<Staff Title>> initials and dates Check Requisition form in lower right corner
  5. The <<Staff Title>> reviews supporting documents and signs the Check Requisition Form prior to F/EA Accounts Payable Department issuing replacement checks
  6. All control documents are password protected and access is restricted to F/EA Assigned staff with responsibility for reconciliations.
  7. The reconciliation and supporting documents are scanned and saved for a minimum of 7 years per the File Retention Policy.