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Staff Manual Guide 2310.5 Attachment H

ANNUAL REPORT FOR CASHIERS

An annual report is required as of November 30 (due December 31) each year describing oversight of imprest fund activities, shortages, and irregularities. More than one cashier may be covered in a report, but each cashier's operation must be discussed separately. The purpose of this report is to insure that proper monitoring of cashier activities are correctly resolved. As a minimum, the report must include the following:

1. A discussion as to how many cash verifications had been made during the year for each cashier.

2. A discussion which focuses on separation of duties involving cash handling and payments by the cashier versus review and validation of the cashier's reimbursement vouchers.

3. A discussion as to whether the cashier's funds are sufficient or excessive (see I TFM 4-3000, section 3035).

4. A list of every shortage or irregularity, source of funds used to restore shortages, cause of problems, and actions taken to prevent recurrence of problems.

5. A discussion concerning the adequacy of security and safekeeping facilities which covers the security of the area within which a cashier must conduct business, the adequacy of the safe or other container, and the adequacy of separation and protection of the cashier's funds versus alternate's or sub-cashier's funds.