Cashier or Collector
- Conduct a cash-count of money presently held on hand by the cashier or collector.
- Ascertain if any collections from the previous day’s transactions are included and check the cash register’s tape if these monies were actually received after the depository bank's closing time. The machine tape should bear the identifying marks of the control officer, to denote the start-off point for undeposited collections.
- Verify if this was included as the previous day’s transactions and properly included in the cashier’s daily transaction report.
- Ascertain that cash-collections received before the depository bank’s closing time are deposited to the company’s bank account as a matter of procedure.
- Observe any instances that the cashier or collector took part in the recording of cash collections in the company's books, at any time while acting in his or her capacity as cash custodian or collector.
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