Cashiering can be done manually or electronically. The preference with most governments is that this be an electronic process with cashier stations connected to a central accounting system. When taking money from the debtor, the cashier system requires a few fields to be filled in so the system can generate a receipt and keep track of who paid, the amount, and the destination department.
Any cashiering system must have the ability to provide reports regarding the money received. This is critical to balancing and internal reporting. Many systems also have the ability to send an electronic file to the collection system.