Which statement best reflects accountability for mailed payments?

• A. Receipts are never required for mailed payments.
• B. Receipts should be prepared for mailed payments only if a self-addressed stamped envelope is included.
• C. Receipts should be prepared for mailed payments as part of standard procedure.
• D. Receipts must be prepared only for cash payments.

Answer: (C)

When payments arrive by mail, a clear paper trail is essential for accuracy and trust. Issuing a receipt for mailed payments as a standard procedure creates a dated record showing what was paid, by whom, and when, and it links the payment to the correct case. This holds up regardless of the payment type (check, money order, or other) and doesn't depend on whether a self-addressed stamped envelope is included. Since receipts help reconcile accounts and prevent misapplication or loss of funds, they should be prepared for mailed payments as part of normal practice.