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Staff Manual Guide 2310.5, Attachment J


Cashier's Name: ___________________________

Location: _________________________________

1. Are the facilities assigned to the cashier adequately protected from access by unauthorized persons and the general public?

2. State the types of safes and/or vaults used and indicate whether they are sufficiently fire and burglar-proof and afford protection of checks, cash, and valuable documents. [NOTE: This information is maintained by the Security Unit, Division of Ethics and Program Integrity.]

Are these safekeeping facilities used solely by the cashier?

3. List employees who have combinations to the safe and/or vault.

Name Title
_________________________________________________ __________________________________________________
_________________________________________________ __________________________________________________
_________________________________________________ __________________________________________________
_________________________________________________ __________________________________________________

4. Does the cashier have any endorsed checks in the cash box that appear to have been altered in any manner?

5. Is there evidence of intermingling of collections or personal funds with cashier funds?

6. Has the cashier deposited any official funds in unauthorized bank accounts?

7. Does the cashier file contain a copy of the "Manual of Procedures and Instructions for Cashiers Operating Under 31 U.S.C. 3321" issued by the Department of Treasury, Financial Management Service (FMS)?

8. Are separate cash boxes provided for the cashier and alternate cashier, each of whom keep a key in his/her possession at all times?

9. Are separate sealed, dated, and signed envelopes containing the duplicate keys to the principal and alternate cash boxes held in the safe of the official in charge? Is there a separate envelope that contains the combination to the safe? What is the latest date the combination to the cashier's safe was changed?

10. Is the combination of the safe changed when there is a change of cashiers? Is the combination changed at least annually?

11. Are the safe and cash box locked when the cashier is out of the office?

12. Is a signed interim receipt executed by alternate cashiers or sub-cashiers when funds are advanced?

13. Are sub-vouchers numbered in sequence beginning with No. 1 at the beginning of cash fiscal year?

14. Does the cashier process reimbursement vouchers (SF-1129):

Daily _____ Weekly _____ Bimonthly _____ Monthly _____

Does the cashier submit SF-1129a when there are no transactions during the month?

15. Before paying out, to what extent are sub-vouchers examined?

16. Are replenishment vouchers for reimbursement of checks submitted in a manner which permits a minimum of operational cash on hand?

17. Verify that cash payments are within the limits of the authorization of the cashier.

18. Examine receipts taken for cash payments and comment on the adequacy as to payment acknowledgment location, date, descriptio of services, and amount paid.

19. Does the cashier obtain and interim receipt for cash advanced to employees for specific purchases? Are any of these receipts more than 5 days old? If so, list date, name, and amount on reverse of this page and note reason they are still outstanding.

20. How often does the cashier turn over the advance?

21. Do you consider the amount of the advance excessive?

22. What record does the cashier maintain for transactions?

23. Does Administrative Office have signed copies of Policies for Imprest Fund Cashiers and Alternates?

Audit Performed By:

_____________________________________      _________
Signature of Person Performing Audit                   Date

_____________________________________      __________
Administrative Officer                                         Date

Revised 1/92