Cash Controls and Handling

Policy-Drop In Procedures
Swimming Pool, Access Leisure, Sacramento Softball
Complex and Skate Park admission, Camp Sacramento
Store, 4th R Snack Carts, Fundraisers, and Snack Bars

March 3, 2014
Swimming Pool admission, Skate Park admission, Camp Sacramento Store,
Sacramento Softball Complex admission, Access Leisure admission, 4th R snack carts,
Fundraisers and Snack Bars are cash only transactions and shall adhere to the
following Cash Controls and Handling Procedures:

Beginning of the Shift

Items at Pay Point:

1. Programmable cash register-programmed for the collection of revenue
2. Receipt Book- triplicate and preprinted with sequential receipt numbers. White
to customer, yellow with registration form, pink remain in receipt book
3. Clear Bank/Utility Zipper Top Vinyl Wallet (found at STAPLES)
4. Deposit Custody Tracking Log
5. Float (Starting cash)
6. Appropriate Individual Daily Revenue Sheet
A. Aquatics Attachment B-2
B. Access Leisure, Skate Park, Sacramento Softball Complex, 4th R
Snack Carts, Fundraisers, and Snack Bars-Attachment B
C. Camp Sacramento-Attachment B-3

Step 1 Starting Bank/Float

At the start of your shift, enter the date, time (include am or pm) and your initials
on the Individual Revenue Sheet. In the Float Start section. Enter the amount of
your starting cash and have it verified by another staff member. Always use a
pen. If you make an error, line through it and write the adjusted amount on the
next entry line. Do not use white out.
Place starting bank into your cash drawer.

End of the Shift

Step 1 Closing Bank/Float

At the end of your shift remove from your drawer your starting cash using the
smallest denominations as possible.
Enter the amount of your daily float in the Float End section of the Individual
Revenue Sheet. Place your daily float into your zippered vinyl wallet.
During the daily deposit preparation process, the Supervisor or their designee will
verify the float count.

Closeout

Step 1 Print your cash register closeout report:

The report tells you how much cash you should have in your till at the end of a day or
the end of a shift. If the amounts indicated in the report dont match the actual amounts,
check that you have processed all documents in the report against any source
documents you may have. Follow the register manufacture instructions for running close
out reports and clearing the days transactions.

Step 2 Count the Cash

Enter the date and your name and initials on the Cashier line on the Individual
Daily Revenue Sheet. Always use a pen to prepare the Individual Revenue
Sheet. If you make an error, line through it and write the adjusted amount on the
next entry line. Do not use white out.
Count all of the remaining money in your cash drawer. Enter the amount for each
denomination on the Individual Daily Revenue Sheet.

Cash

Separate all bills by denomination, all facing the same direction.

.
Bills should be bundled as follows:

$20s in packets of $100-5 bills or

$500 bundles-25 bills

$10s in packets of $100-10 bills or

$200 bundles-20 bills

$5s in packets of $25-5 bills or

$100 bundles-20 bills

$1s in $25 packets or

$100 bundles-100 bills

Coin Rolls

Penny- 50 coins per wrapper = 0.50

Nickel- 40 coins per wrapper = 2.00
Dime- 50 coins per wrapper = 5.00
Quarter-40 coins per wrapper = 10.00
Half-Dollar-10 coins per wrapper = 20.00
Eisenhower dollar-20 coins per wrapper = 20.00
Susan B. Anthony dollar-25 coins per wrapper = 25.00
Sacagawea dollar-25 coins per wrapper = 25.00
Presidential dollar-25 coins per wrapper = 25.00
 Enter each number (count) of bills on each denomination line of your
Individual Daily Revenue Sheet. If you are using the excel
spreadsheet, the extension will calculate for you automatically.

Add up the total amount of currency. Enter the total amount on the
Total line for the Currency section of the Individual Daily Revenue
Sheet.

Enter the number (count) coins on each denomination line on your

Individual Daily Revenue Sheet. If you are using the excel
spreadsheet, the extension will calculate for you automatically.

Add up the total amount coins. Enter the total amount on the Total line
for the Coin section of the Individual Daily Revenue Sheet.

Note: Coins should be placed in a separate envelope or rolled in coin

wrappers. Recommend Coin Gummed Brown Craft envelopes found
at STAPLES to be used if you do not have enough coins for a full
coin roll.

Checks

Make sure all checks are endorsed on the back and City of
Sacramento is written as the payee. Do not use any program
endorsement stamps. Always use your direct pay location
endorsement stamp.

Verify that all checks have signatures and customers name and current
address, bank name, correct dollar amount numerically and the spelled
out version and a date not more than 180 days old.

Do not accept any Post Dated (date in the future) checks.

Verify that the written dollar amount of the check equals the numerical
amount of the check. The written amount takes precedence over the
numerical amount.

Remove all staples from checks. Checks should be face up and in the
same direction. Sort by paper size, smallest to largest for easy
handling.
Run an adding machine/calculator tape on the checks and total.

Enter the number of checks (count) and the total amount of all the
checks on the Individual Daily Revenue Sheet in the Total line of the
Checks section.
Note: Coins should be placed in a separate envelope or rolled in coin wrappers.
Recommend Coin Gummed Brown Craft envelopes found at STAPLES to be used if
you do not have enough coins for a full coin roll.

Completing your
Closeout
Add up amounts from currency, coin, and checks and enter the total into the
Total Revenue in Your Drawer areas of the Individual Daily Revenue
Sheet. Enter the same total on the Actual Revenue Total Line. This is a
permanent written record and they are retained as directed in the City of
Sacramento Document Retention Schedule, so please write in ink, making
sure you complete all areas of the form correctly.

During the reconciliation process (deposit preparation) a second person must

verify your revenue and place their signature on the Individual Daily Revenue
Sheet in the Reviewer section.

Log your access into the safe even if you have a drop safe. If there is not
any witness to your actions, note on the log that you were Alone.

Step 3 In Balance?

Compare the payment type totals from the closeout report to your Individual Daily
Revenue Sheet totals. If you do not match, run a Detail report if possible, and review
your work.

Place your revenue, Individual Daily Revenue Sheet and closeout report in a
zippered vinyl wallet and place in the safe.

Log your access into the safe even if you have a drop safe.

If you are not in balance, continue on to Step 4.

Step 4 Review Your Process and Data entries

If the Total on your Individual Daily Revenue Sheet total is greater than the
amount on your closeout report, your revenue is considered over.
If the Total on your Individual Daily Revenue Sheet is less than the amount on the
closeout report, your cash is considered short.
Any explanations regarding the reconciliation should be noted on the Individual
Daily Revenue Sheet and attach copies of the source documents that support your
notations.
If you have recounted all cash, recalculated your totals and carefully reviewed the
amounts on source documents and you are still out of balance, you will have to indicate
so on the Individual Daily Revenue Sheet indicate the short amount as <$15>. If
your cash is over, indicate the amount as over $15 on the Cash Reconciliation Sheet.
Overages and shortages are accounted for on the Cash Receipt.

PREPARE THE DAILY DEPOSIT

-THIS IS A DUAL CUSTODY PROCESS-

Prepare one bank deposit bag for each business day!

Count each type of currency, coins, cash, and checks. Your deposit is submitted to the
Bank of America via armored car transport and requires a Bank of America deposit bag
and a Bank of America deposit ticket. Do not borrow deposit tickets as they are coded
with location information and are not transferrable. See Attachment section for an
example of a completed deposit ticket.

Step 1 Print your Closeout report (or equivalent):

Print a cumulative report for all entries made in a single business transaction day. This
process may include clearing the days transactions. Follow the cash register
manufacture guidelines for these processes.

The cumulative close out report or equivalent tells you how much money you should
have in your till at the end of a day or the end of a shift. Depending on your register, it
may or may not break down the total by payment type. Refer to your cash register
instruction manual.

Step 2 Count the Money of Each Individual Closeout packet

Using dual custody, remove the floats and the individual daily revenue packets
from the safe. Select a secure room to prepare the deposit.

Open each revenue packet, one at a time.

After you verify each individual revenue records for a single day, you will
combine all money from one transaction day for the site into one large,
combined deposit.

Count each type of currency, coins, cash, and checks. On each Individuals
Daily Revenue Sheet, verify count of each payment type. If you must make
a correction, initial your changes in ink.

Review the individuals totals and compare the totals against the totals on the
 individuals printed, closeout report (or equivalent). Transfer the numbers to the
Individual Daily Revenue Sheet under the heading Daily Cash Balance Report
Totals. Compare the total and the actual revenue total (they should match).

Print your name and sign the Individual Daily Revenue Sheet in the Reviewer
space.
Set aside the verified money organizing your piles by denomination and payment
type.

After you verify each individual revenue record, you will combine all money from
one transaction day for each individual site, into one large combined deposit.

Set aside the verified money organizing our piles by denomination and payment
type.

Separate all bills and coins by denomination, (bills all facing the same
direction).

Bills should be bundled as follows:

$20s in packets of $100-5 bills or

$500 bundles-25 bills

$10s in packets of $100-10 bills or

$200 bundles-20 bills

$5s in packets of $25-5 bills or

$100 bundles-20 bills

$1s in $25 packets or

$100 bundles-100 bills

Coin Rolls

Penny- 50 coins per wrapper = 0.50

Nickel- 40 coins per wrapper = 2.00
Dime- 50 coins per wrapper = 5.00
Quarter-40 coins per wrapper = 10.00
Half-Dollar-10 coins per wrapper = 20.00
Eisenhower dollar-20 coins per wrapper = 20.00
Susan B. Anthony dollar-25 coins per wrapper = 25.00
Sacagawea dollar-25 coins per wrapper = 25.00
Presidential dollar-25 coins per wrapper = 25.00
 Enter each number (count) of bills on each denomination line on the
Final Revenue Sheet (Attachment C). If you are using the excel
spreadsheet, the extension will calculate for you automatically.

Add up the total amount of currency. Enter the total amount on the
Total line of the Currency section of the Final Revenue Sheet.

Enter the number (count) of coins on each denomination line on the

Final Revenue Sheet. If you are using the excel spreadsheet, the
extension will calculate for you automatically.

Add up the total amount coins. Enter the total amount on the Total line
of the Coin section of the Final Revenue Sheet.

Note: Coins should be placed in a separate envelope or rolled in coin

wrappers. Recommend Coin Gummed Brown Craft envelopes found
at STAPLES to be used if you do not have enough coins for a full
coin roll.

Checks

Make sure all checks are endorsed on the back and City of
Sacramento is written as the payee. Do not use any individual program
endorsement stamps. Always use your direct pay location
endorsement stamp.

Verify that all checks have signatures, customers name and current
address, bank name, correct dollar amount numerically and in the
spelled out version and a date of not more than 180 days old.

Verify that the written dollar amount of the check equals the numerical
amount of the check. The written amount takes precedence over the
numerical amount.

Remove all staples from checks. Checks should be face up and in the
same direction. Sort by paper size; smallest to largest for easy
handling.
Run one adding machine/calculator tape on the checks and total.

Enter the number of checks (count) and the total amount of checks on
the Final Revenue Sheet in the Total line of the Check section.

Completing the
 Add up amounts from currency, coin, checks, and credit cards, and enter the
total into the Total Revenue in Your Drawer areas the Final Revenue
Sheet. Enter the same total on the Actual Revenue Total Line.

Taking the totals from your daily closeout report (or equivalent) for all users at
your location, transfer the numbers to the Daily Cash Balance Report Totals
Lines on the Final Revenue Sheet. This total should match your Actual
Revenue Total.

A second person must verify the revenue and place their initials on the Final
Daily Revenue Sheet (Green) on the top as Reviewer.

Step 3 Count the Money of the Float Wallet

Count the float and verify the amount. On the Individual Daily Revenue Sheet in
the Float section, on the Verification Line, enter the amount and your initials.

During the daily reconciliation process, the Supervisor or their designee will verify
the float count. Supervisor/designee: Always use a pen. If you make an error,
line through it and write the adjusted amount on the next entry line. Do not use
white out.

When a float has only large bills, you can break those bills with smaller bills
that may be contained in your daily deposit. Do this prior to sealing the bank
deposit bag and be sure to have a second person verify the exchange.

Auditing a Mismatched Deposit

If for any reason your deposit does not match you will need to audit the
deposit to find the mistake.

If you are short/over make note on your Individual and Final Daily Revenue
Sheets.

Step 4 Prepare the Deposit Ticket

The Bank of America deposit tickets are 4 part NCR forms. See Attachment D for a
blank and completed example of a Deposit Ticket. Always prepare the deposit ticket
using ball point pen. On the deposit ticket you will:
Enter Prepared by; Deposited by; Bag Number and the date of the deposit.
Write in currency, coin and check amounts on the designated lines on the
deposit ticket. Add up the amounts and enter the amount on the designated line
on the deposit ticket. You do not need to list checks individually- list the number
of checks and the total amount i.e. 15 = $250.00 only if you run an adding
machine tape and total it. Be sure the Total Items box and the Total $ box
have matching numbers!
 Fold the adding machine tape and staple to the back of the pink deposit ticket.
Verify amounts and make sure handwriting is legible. Compare the Final
Revenue Sheet totals for checks, coin and currency against deposit ticket
amounts. Totals from the three payment types and the deposit total should be
equal.

The completed deposit tickets are distributed as follows:

The white, blue and pink copies of the deposit ticket are placed in the deposit bag
with the daily receipts.

Staple the check total tape to the pink copy of the deposit ticket.

The yellow copy of the deposit ticket is kept with your Final Revenue Sheet and
filed with your reconciliation/deposit documents.

Step 5 Prepare the Deposit Bag

Place bundled currency, coins, checks, and completed deposit ticket, if applicable,
into the appropriate side of the deposit bag.
Using a ballpoint pen write the deposit amount in the area on the deposit bag
designated for this purpose (each deposit bag design may be different).
On the Customer Line, write: City of Sacramento
On the Location Line, write in the name of your facility.
The address line, write in the address of your facility center.
Date
Do not seal the bag.
Make sure you write the deposit bag number (the number under the bar code and
on the flap of the deposit bag) on the Armored Transport Log.

Mandatory: SECONDARY REVIEW AND INITIALS

When you have completed the reconciliation process, a final review and sign off
by a second person is mandatory. Preferably this will be your supervisor;
however, a co-workers review is permissible. Your supervisor or co-worker will, in
your presence, review the following:

Final Revenue Sheet

Recount money
Review Deposit Ticket
Unsealed Deposit Bag
 Sign the Final Revenue Sheet in the Reviewer space. The signature on
the Final Revenue Sheet indicates that all of the above documents
have been reviewed for accuracy.
Tear off the serial number strip of the deposit bag and attach to your Final
Revenue sheet and file with your reconciliation/deposit documents.

SEAL THE DEPOSIT BAG

The deposit bag must be sealed after the secondary review is completed.
Place the deposit into the safe.
If you take your deposit to a pick up locations, deliver the sealed deposit to the
location assigned to your facility. You must use the deposit tracking log when
transporting revenue and the transport must be done with two people.

On the Customer Consignment Log (Armored Pick up log) (Attachment E) you will enter
the following:

1. Your location
2. Number of sealed packages (1)
3. Amount of package
4. Bag Number
5. Released by (initials)

All deposit bags are to remain in the safe until Armored Transport personnel arrive.
Insist that the pickup person sign your vault access log if he is the second person with
you when you open the safe.

Deposit Locations: Each facility will have their receipts picked up by an armored
transport company and delivered to Bank of America with the exception of Skate Park,
Sacramento Softball Complex and Camp Sacramento Camp Store. *** For safety
reasons, two Camp Sacramento staff will transport money to Bank of America and two
staff from the Sacramento Softball Complex will transport receipts to Coloma
Community Center and two Skate Park staff will transport receipts to Belle Cooledge
Community Center. Remember to use the deposit custody tracking form when
transporting money.

DELIVERY OF DEPOSIT/PREPARATION OF TRACKING LOG

If the deposit is to be delivered to a community center for armored car pickup, the
person preparing the deposit shall fill in the appropriate fields in the Deposit
Custody Tracking Log. (Attachments F and (F-1 (Camp only).
Each time the money changes hands, an entry must be made in the Deposit
Tracking Log. Each person along the way keeps a copy of the tracking log.
 The person responsible for delivering the deposit bag to the identified location
shall return the signed log to the originator.

DOCUMENT RETENTION

Prepare a packet containing the following and file in chronological order:

Individual Revenue Sheets and Individual Daily Cash Balance Reports

Final Revenue Sheet, Daily Cash Balance Report and bag serial
number
Yellow copy of Deposit Ticket
Copies of any documents that support adjustment to your deposit
File these documents in chronological order
These files will be maintained and stored in accordance to the City of
Sacramento Document Retention Administrative Policy

During A Robbery

If a robbery does occur, remember safeguarding life and property is your first
responsibility and in that order. No amount of money is worth your life or the life of any
customer or coworker.

Do comply with the robbers instructions-no more and no less.

Remain calm and do not make sudden or suspicious movements
that may trigger a violent reaction.
Do your best to note what the robber looks like, how many were
there, are they left or right handed, were names used, male,
female, particular scents, weapons etc.

After A Robbery

If possible, go to the window and observe the getaway: which way

did they go? How-by car, bike, walk etc. What color, make model,
license plate number etc. was the getaway mechanism.
Lock all doors and do not let anyone in or out.
Call 911 and your immediate supervisor.
Protect evidence by keeping everyone away from anything the
robber may have touched.
Distribute to staff and customers the Suspect Description Form.
Complete one form for each suspect involved in the robbery. Do
not compare your notes with anyone else and do not guess.
Describe only those items you are sure of. Give this to an
investigating officer or your supervisor.
 Do not talk to the press. Refer all inquiries to the City of
Sacramentos Public Information Officer.

During a Fire or Evacuation

During a fire alarm, evacuation or any emergency that requires you to leave your work
area safeguarding life and property is your first responsibility and in that order. No
amount of money is worth your life or the life of any customer or coworker.

Log off of your computer. This can be done quickly by using the
Control/Alt/Delete method and selecting lock this computer.
If there is time, lock your cash till using your key.
Follow the evacuation instructions and procedures for your
building.

Fraud

Per Administrative Policy 2300 Notification of management and Internal Audit upon the
suspicion of fraud must occur immediately. Management shall then notify the
appropriate authorities in a timely manner for further investigation.

DAILY CASH RECEIPT

The Cash Receipt (CR) is a form used for revenue distributions for cash, checks, and
credit card transactions and posts the revenue received to the Citys financial system.
The cash receipt displays account codes and dollar amounts and is prepared from your
close out report or your source documents. See attachment H.

Miscellaneous Information

One till per person! Every data entry/cashier must be assigned an individual till in the
cashier area. Tills are not to be used by multiple users. During breaks and shift
changes, each cashier must remove the existing till and replace it with their own till.
Even supervisors must have their own till while the cashier is away from their work
station. This is an internal control that aids in determining responsibility and facilitates
balancing.

Log off- During shift breaks and shift changes, each cashier is to log out of the
register. This ensures that each individual is responsible for his or her own work.
Mutilated/Torn/Damaged currency- These bills present special challenges, because
the bank only pays out for bills that are mostly complete. In order to receive full credit for
a mutilated bill, two serial numbers must be present. You can accept mutilated bills if
the bill is more than 3/5 intact, or shows of both serial numbers. Anything less, please
ask for complete bills and suggest the customer take the mutilated bill to their bank.

Punch Cards- These cards are to be used for tracking a specified number of
admissions for a specified amount. The cards are available in five, ten and twenty
punches and is a type of scrip. Therefore, these cards must be kept in a secure location
at all times. Only department designed and produced cards may be used. Cards are
sequentially numbered and coincide with an issue and distribution log for audit
purposes. These cards are to be used for Aquatics Frequent Swimmer program; Water
Aerobics, Leisure Enrichment Courses; Mangan Rifle and Pistol Range, and Community
Center exercise rooms ect and distributed only from customer service counters where
CLASS registrations are processed. Admission terminals/sites will not issue punch
cards.

Bounced Checks-Refer to the Department Of Parks and Recreation Policy on

Bounced checks/Checks Returned due to Insufficient Funds located in the back of this
document.

Cash Receipts- Prepare one cash receipt per day/per deposit. Validated Cash
Receipts with the deposit date are to be faxed, scanned or sent inter-office mail to
Recreation Administration, C/O Denise Curl within ten business days of the deposit
preparation date. Attachment H. The date on the cash receipt is the date the revenue
was received.
Make sure you review your validation for accuracy.

Drawer Limits- When your drawer reaches $250 over the initial starting cash/float
amount you will remove that revenue from the drawer and place it into the safe. The
Cash Pulled Out Ticket (Attachment J) will accompany the pulled out revenue in the
vinyl wallet/sealed and initialed envelope. . When you close out for the day, you may
retrieve the pulled out money and include it in your close out (if it is accessible).

Payment Plans-Payment plans will not be used or created for any admission or store
purchase. All fees must be paid in full at the time of participation or purchase.

POINT OF CONTACT:
Kenya Williams (916) 808-5117 is the point of contact for deposit bag and ticket
supplies e free of charge. Endorsement stamps are free of charge for City of
Sacramento customers and Bernadette Cheek (916) 808-6097 will assist in getting
those ordered for you. Contact Bernadette Cheek (916) 808-6097 for Custody Tracking
Logs. Julie Coffeen, (916) 808-1259 is the point of contact for Armored Transport
scheduling requests either existing or new delivery locations.
Safes/Location of Safe- Safe combinations must be changed annually or when an
employee who was granted access to a safe is no longer employed by the City of
Sacramento. Regardless of the reason for the separation of employment, safe
combinations must be changed the same day as the separation. All security systems
that are engaged to gain access to the location of the safe must also be changed on the
same day as the separation.

Separation of Duties-The primary deposit preparation person shall not have engaged
in the collection of revenue on the date they are preparing the deposit for. If you have a
daily closeout report; you cannot prepare that daily deposit.

Vault Access Log-Each and every time the safe is opened, there must be two people
present. The Vault Access Long (Attachment I) will be completed with Date; Time;
Reason for Access; Opened By (initials) and Witnessed By (initials). Each and every
time money is place into the safe using the drop slot requires the safe log to be
completed. If the drop is after hours and there are no witnesses, then note (alone) in the
witness column of the Vault Access Log.

Deposit Locations: Each facility will have their receipts picked up by an armored
transport company and delivered to Bank of America with the exception of Skate Park,
Sacramento Softball Complex and Camp Sacramento Camp Store. *** For safety
reasons, two Camp Sacramento staff will transport money to Bank of America and two
staff from the Sacramento Softball Complex will transport receipts to Coloma
Community Center and two Skate Park staff will transport receipts to Belle Cooledge
Community Center. Remember to use the deposit custody tracking form when
transporting money.

Trade Secrets & Tips

The written out amount of a check takes precedence over the written numerical
amount of the check.
Check your work not once, but twice.
Use the adding machine.
Recount your coins and currency.
Check your transaction record.
When you are out of balance, check the first and last ten items listed on your
 calculator or cash register tape. Very often tape errors will be found either at the
beginning or the ending of the tape.
Write the check number on your source documents-this information may assist
you if you are out of balance.
Many errors in cash reconciliation are due to transpositions. You can tell if you
have a transposition error if the amount of your overage/shortage is divisible by 9.
For example, if your cash adds up to $73.00 and your source documents and/or
cash register tape add up to $91.00, there is a difference of $18.00. $18.00 is
divisible by 9.
When receiving a cash payment from a customer, DO NOT place the money in the
cash drawer until you have counted the change back to the customer. This habit
will eliminate situations in which a customer mistakenly believes they gave you a
$20 for a payment, when it was actually a $10.
If a customer asks you to make change for larger bills while you are processing
their transaction, STOP--this is the mark of a quick-change scam. Inform your
customer that you will make the change when you have completed the initial
transaction. You may also want to take one step back from the counter/register-if
the customer intends to play the switch, your movement tells them that you are
suspicious, and they may withdraw their attempt to switch bills.
Sometimes your overage/shortage will be a combination of errors. A transposition
when adding up checks, a keying error when adding up source documents or
keying an amount into the register, plus miscounting the cash drawer is not
uncommon. Be patient. Look for the differences one at a time.
Deal with one customer at a time. Complete each transaction before moving on to
another customer. This will ensure each customer receives excellent customer
service and your full attention.

Troubleshooting
Cash Short?

Possible reasons:

1. A number was transposed when adding up source documents, e.g., an amount

was keyed from a registration form as $21.00 instead of $12.00. Look for a
difference divisible by 9.

2. A number was transposed when keying an amount into the register, e.g., a sale
keyed as $31.00 instead of $13.00. Look for a difference divisible by 9.
 3. A sale for $15.00 was keyed into the register as $18.00.

4. A source document was keyed twice on the batch tape.

5. A sale was over rung into the cash register or inadvertently rung up twice.

6. A check amount was keyed incorrectly on check tape. Beware of bad

handwriting, sixes look like zeros or nines look like sevens. Note: Most errors
occur within the first or last ten items on a tape.

7. Cash drawer miscounted.

8. Not enough money collected from customer.

9. Too much change given to customer.

Cash Over?

Possible reasons:

1. A number was transposed when adding up source documents, e.g., an

amount was keyed from a registration form as $12.00 instead of $21.00. Look
for a difference divisible by 9.

2. A number was transposed keying an item into the register, e.g., an amount
was keyed from a registration form as $12.00 instead of $21.00. Look for a
difference divisible by 9.

3. A sale for $18.00 was keyed into the register as $15.00.

4. An item was not keyed into the register.

5. Calculator Keying Error: Tape of checks in error--a document for $16.38 was
keyed as $15.37. Note: Most errors occur within the first or last ten items on a
tape.

6. A document was not added to the calculator tape.

7. A check amount was keyed incorrectly. Beware of bad handwriting, zeros look
like sixes or nines look like sevens.

8. Cash drawer miscounted.

9. Too much money collected from customer.

10. Not enough change given to customer