CASHIERING QUESTIONNAIRE A. General 1. Do cashiers perform tasks unrelated to cashiering? Yes_____No_____ If yes, do they include the following tasks: a. Maintain accounts receivable records? No_____Yes_____ b. Perform collection follow-ups? No_____Yes_____ c. Perform collection of returned checks? No_____Yes_____ d. Distribute payroll or other checks? No_____Yes_____ 2. Is cash individually accounted for throughout all cashiering operations (e. g. , sign-off when funds are transferred)? Yes_____No_____ B. Cash Receiving and Recording 3. Do invoices or other documentation requesting payments o the University inform payers that their checks shall be made payable to the UC Regents? Yes_____No_____ 4. Do cashiers endorse checks with a “UC Regents” stamp immediately upon receipt? Yes_____No_____ 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? Yes_____No_____ b. Are all remittances recorded in a listing upon receipt? Yes_____No_____ c. Are mail remittances handled in an area separate and secure from other cashiering operations by persons having no other cashiering responsibilities?

Yes_____No_____ d. When funds are given to another staff, is each cashier required to reconcile the totals determined by the mail remittance clerk? Yes_____No_____ e. Does the cashier provide a receipt for these mail remittances to the clerk? Yes_____No_____ f. Are remittances which cannot be identified sent to the Cashiers Office? Yes_____No_____ 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.

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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. Yes_____No_____ C. Cash Register Electronic/Data Terminal Control Features 9 . Does the cash register produce a receipt for the customerYes_____No_____ 10. Is the customer always given the receipt? Yes_____No_____ 11. Are the ring-up amounts in the register visible to the customer and cashier? Yes_____No_____ 12. Is there a feature for the machine validation of cash-related documents?

Yes_____No_____ 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? Yes_____No_____ 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? Yes_____No_____ 15. Does the register indicate cash, check or credit transaction? Yes_____No_____ 6. Is each cashier provided with the following: a. a separate, lockable cash accumulating key or electronically assigned identifier which is not accessible to others? Yes_____No_____ b. cash register drawer or cash drawer insert? Yes_____No_____ c. an endorsement stamp or its mechanical equivalent identifying the cashier? Yes_____No_____ 17. Do cashiers lock all cash in the cash drawer whenever they the leave the area? Yes_____No_____ 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? Yes_____No_____ D. Collections Not Recorded on Cash Register 19. Are collections not recorded on cash register equipment recorded on an official University cash receipt form and a copy given to the payer? Yes_____No_____ 20. Has the form been approved by the Campus Cashier Coordinator? Yes_____No_____ 21. Does the design of the form provide for or include the following: a. Identification of the campus unit issuing the form? Yes_____No_____ b. Specific indication that the form is used as a receipt for a payment to the University?

Yes_____No_____ c. Space for the preparation date, the amount and purpose of the payment received, and the type of payment received (cash, check, etc. )? Yes_____No_____ d. A statement that the form is a receipt only after validation, such validation to be by cash register imprint, cashier’s signature, or validation stamp, and to identify the cashier handling the transaction? Yes_____No_____ e. Prenumbering by the printer, with numeric sequence control of the inventory of forms performed by the Accounting Office ? Yes_____No_____ f. A minimum of two parts?

Yes_____No_____ E. Check Cashing* 22. Is a check-cashing service provided? No_____Yes_____ E. Depositing 23. Are collections deposited with Cashiers Office at least weekly or whenever collections exceed $500? Yes_____No_____ 24. Are all collections deposited by the fiscal year end (June 30)? Yes_____No_____ 25. How do you safeguard deposits while in transit to the Cashiers Office? ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ 26.

Are all cash deposits accompanied by a University of California Bank Deposit Receipt form? If they are not, how is deposit control maintained? Yes_____No_____ ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ 27. Are all deposits reconciled to the record of checks, cash, credit and payout activities? Yes_____No_____ 28. Cash Collection Report: a. Does a Cash Collection Report signed by the preparer accompany each deposit to the Cashiers?

Yes_____No_____ b. Is a copy of this report with supporting details, such as cash register tapes, copies of handwritten receipts, credits, payout activities and voids, forwarded directly to the General Accounting Office on the day of the deposit? Yes_____No_____ c. Do cashiers prepare their own Cash Collection Report? No_____Yes_____ d. Does the supervisor sign this report to indicate that it has been properly completed and is reasonable in amount? Yes_____No_____ F. Security 29. Are cash or securities kept overnight locked in a receptacle or a safe? Yes_____No_____ 30.

What is the range of amount of funds stored overnight during the last year? ____________________________________________________________ ___ 31. If more that $2000 is regularly on hand, is a manual panic alarm system installed for use during business hours to alert Campus Police if any irregularities occur? Yes_____No_____ 32. Describe the type (e. g. , rating, class) of receptacle or safe used: ____________________________________________________________ ___ 33. Is a safe combination given only to supervisory and authorized personnel? Yes_____No_____ 34. Is the safe transportable?

Yes_____No_____ 35. Is a safe opened so that other persons do not see the combination? Yes_____No_____ 36. Is a safe locked between deposits during business hours? Yes_____No_____ 37. Is a safe combination changed whenever a person having the combination leaves the employ of a cashiering station or transfers within the University to a position in which knowledge of the safe combination is no longer a relevant responsibility? Yes_____No_____ 38. Is the combination changed at least once a year? 39. Is a log maintained showing the dates and reasons for combination changes? Yes_____No_____ 40.

Is the counting of cash for balancing of cash collections visible to customers or others from outside the Office? Yes_____No_____ 41. Does the station collect more than $7,500 on a daily basis? Yes_____No_____ 42. Does the unit maintain balances overnight of over $7,500? Yes_____No_____ 43. Is each cashier provided with a separate, lockable compartment to which only that cashier has access? Yes_____No_____ 44. Are funds or property not related to the operation of the University stored in the safe/vault? Yes_____No_____ 45. Are only authorize individuals allowed in the cashiers’ work area?

Yes_____No_____ F. Application for Employment 46. Is the employment record of all prospective cashiering employees verified prior to hiring by the hiring department? Yes_____No_____ 47. Are all prospective career cashiering employees fingerprinted and given a background check for criminal convictions by the Campus Police to ensure bondability? Yes_____No_____ 48. Are records to substantiate that a cashiering employee has been fingerprinted and that a background check has been performed maintained on file in a department designated by the Cashier Coordinator?

Yes_____No_____ 49. If an employee is subsequently convicted of a crime while employed in a cashiering station, are they required to report this conviction to management? Yes_____No_____ 50. In order to determine if the bondability can be maintained, is the campus Risk Management Office notified of any employee convicted of a crime while employed in a cashiering stationYes_____No_____ 51. If the bondability cannot be maintained, is the employee transferred to a non-cash handling position or terminated if no position is available?

Yes_____No_____ G. Reporting Losses 52. Are known or suspected misappropriation or mysterious disappearances of cash or securities reported promptly? Yes_____No_____ 53. Are losses from robbery and burglary reported promptly? Yes_____No_____ H. Reconciliation of Cash 54. Are deposits reconciled to sales or other records (Accounts receivable, fees, ticket sales, inventory records, etc)? Yes_____No_____ 55. Are adjustments made to the appropriate ledgers for refunds or credits (e. g: fees, ticket sales, inventory stock return)? Yes_____No_____