1. Do cashiers perform tasks unrelated to cashiering?
If yes, do they include the following tasks:
a. Maintain accounts receivable records?
b. Perform collection follow-ups?
c. Perform collection of returned checks?
d. Distribute payroll or other checks?
2. Is cash individually accounted for throughout all
cashiering operations (e.g., sign-off when funds are transferred)?
B. Cash Receiving and Recording
3. Do invoices or other documentation requesting payments
to the University inform payers that their checks shall be made
payable to the UC Regents?
4. Do cashiers endorse checks with a “UC Regents” stamp
immediately upon receipt?
6. Mail Remittances:
a. Are checks received through the mail documented,
restrictively endorsed, and deposited with Cashiers
weekly or when receipts exceed $500, whichever comes first?
b. Are all remittances recorded in a listing upon receipt?
c. Are mail remittances handled in an area separate and secure from
other cashiering operations by persons having no other cashiering responsibilities?
d. When funds are given to another staff, is each cashier
required to reconcile the totals determined by the mail remittance clerk?
e. Does the cashier provide a receipt for these mail remittances to the clerk?
f. Are remittances which cannot be identified sent to the Cashiers Office?
7. Are reductions of recorded cash accountability (e.g., voids and
refunds) supported by all copies of the document involved, explained,
and approved in writing by the cashier’s supervisor at the time of occurrence?
Yes_____No_____ 8. Are all collections recorded on cash register equipment with a receipt
given to the payer? If yes, answer section C and skip section D. If no, skip
section C and answer section D.
C. Cash Register Electronic/Data Terminal Control Features
9 . Does the cash register produce a receipt for the customer
10. Is the customer always given the receipt?
11. Are the ring-up amounts in the register visible to the customer and cashier?
12. Is there a feature for the machine validation of cash-related documents?
13. Is the cash register operation controlled by consecutive numbers
imprinted automatically opposite each transaction on the register journal tape,
as well as on the customer receipt?
14. Is the numbering mechanism which provides consecutive transaction
number control accessible only to the manufacturer’s service representative or, if electronic data terminals are used, to appropriate personnel independent
of that cashiering station?
15. Does the register indicate cash, check or credit transaction?
16. Is each cashier provided with the following:
a. a separate, lockable cash accumulating key or electronically assigned identifier
which is not accessible to others?
b. cash register drawer or cash drawer insert?
c. an endorsement stamp or its mechanical equivalent identifying the cashier?
17. Do cashiers lock all cash in the cash drawer whenever they the leave the area?
18. Is excess cash removed from cash register drawers during the business day
and placed in a secure cash handling area/vault? Is such a transfer documented
in accordance with Question 2 above?
D. Collections Not Recorded on Cash Register
19. Are collections...
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