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UNITED STATES MARINE CORPS MARINE CORPS COMMUNITY SERVICES
POSTAL SERVICE CENTER BOX 8009 CHERRY POINT, NORTH CAROLINA 28533-0009
MCCSO 7010.2
MCCS
16 Aug 13
MARINE CORPS COMMUNITY SERVICES ORDER 7010.2
From: Chief Executive Officer
To: Distribution List
Subj: CASH HANDLING AND REPORTING
Ref: (a) MCO P1700.27B, MCCS Policy Manual
(b) MCO P4066.17 Marine Corps Exchange Security & Loss
Prevention Manual
(c) DOD-7000.14R, Financial Management Regulation
(d) MCO P12000.11A Marine Corps NAF Personnel Policy
Encl: (1) Marine Corps Community Services Cash Handling and
Reporting Procedures
1. Situation. This order provides instructions and guidance to
all Marine Corps Community Services (MCCS) personnel for proper
cash handling and reporting.
2. Mission. This order implements relevant DoD and Marine
Corps Orders and directives where appropriate. It contains the
specific cash handling and reporting procedures for all business
operations within MCCS Cherry Point.
3. Execution. Cash is a major asset for MCCS Cherry Point, and
it must be properly handled, managed, and controlled. The
proper handling and management of cash is critical to the
efficient and effective provision of goods and services to our
patrons. Therefore, Directors, Department Heads, and Program
Managers, ensure dissemination of this MCCSO to all employees
under your supervision, and ensure compliance with its contents.
4. Administration and Logistics. Any deviations from this
order shall have a written exception approved by the MCCS Chief
Executive Officer via the appropriate Division Chain of Command
and the Review and Analysis Officer. Any request for deviation
or exception must clearly annotate controls measures to be
utilized. Furthermore, failure to comply with these procedures
may be grounds for disciplinary action for the individual and
MCCSO 7010.2
16 Aug 13
may be grounds for disciplinary action for the individual and
cognizant supervisor in accordance with reference (d).
5. Command and Signal.
a. Command. This order is applicable to all MCCS Cherry
Point personnel.
b. Signal. This order is effective the date signed.
MIKE LARGENT
DISTRIBUTION STATEMENT: Approved for electronic distribution.
2
i
Enclosure (1)
TABLE OF CONTENTS
IDENTIFICATION TITLE PAGE
Chapter 1 General Information 1-1
1. Cash Handling and Reporting 1-1
2. Definition of Cash and Money Equivalents 1-1
3. Information 1-1
Chapter 2 Policy 2-1
1. Management 2-1
2. Facility Managers 2-1
3. Cash Handling Training 2-1
4. Disciplinary Action 2-1
5. Accounting Management Office 2-2
6. Review and Analysis Office 2-2
Chapter 3 Authorized Forms of Cash, Cash Equivalents
and Sales Procedures 3-1
1. General 3-1
2. Cash 3-1
3. Personal Check Transactions 3-1
4. Check Cashing 3-2
5. Money Orders 3-4
6. Traveler’s Checks 3-5
7. Credit/Debit Card Transactions 3-5
8. Payments 3-7
9. Coupons 3-8
10. Gift Certificates 3-8
11. MCX Gift Cards 3-9
12. Employee Transactions 3-9
13. Refunds 3-10
14. Cash Register Errors 3-11
15. No-sale Transactions 3-12
Chapter 4 Cash Handling Procedures for Facility
Cashiers 4-1
1. Beginning of Shift 4-1
2. During a Shift 4-1
3. Sales 4-2
4. Breaks During a Shift 4-2
5. Finishing the Shift 4-3
6. Daily Activity Report 4-6
7. Pre-numbered Items 4-6
ii
Enclosure (1)
TABLE OF CONTENTS
IDENTIFICATION TITLE PAGE
Chapter 5 Cash Handling Procedures for Facility and
Duty Managers, and Fund Custodians 5-1
1. Beginning of Shift 5-1
2. During a Shift 5-2
3. Closing Procedures 5-3
4. Petty Cash 5-4
Chapter 6 Cash Handling Procedures for Cash Office
Cashiers 6-1
1. Beginning of Shift 6-1
2. During a Shift 6-1
3. Closing Procedures 6-2
Chapter 7 Safe/Security Container Procedures 7-1
1. General 7-1
Chapter 8 Responsibilities 8-1
1. Division Directors 8-1
2. Activity Managers 8-1
3. Finance Division 8-1
4. Review and Analysis 8-2
Chapter 9 Forms 9-1
Figure 9-1 Safe Count Sheet 9-1
Figure 9-2 Cash Variance Report 9-2
Figure 9-3 Cash Count Sheet 9-3
Figure 9-4 Tamper Proof Change Bag Log 9-4
Figure 9-5 Change Request Bag Log 9-5
1-1
Enclosure (1)
Chapter 1
General Information
1. Cash Handling and Reporting. Cash is a major asset for MCCS,
and it must be properly handled, managed, and controlled.
Controls that have been established to safeguard this asset
include procedures to properly handle cash and other negotiable
instruments, record and verify cash on hand, report the results of
cash transactions, and record those results in the appropriate
ledgers. The proper handling and management of cash is critical
to the efficient and effective provision of goods and services to
our patrons. Background for the procedures may be found in
references (a) through (c).
2. Definition of Cash and Money Equivalents. Cash is money
(paper, coin and dollars). Money equivalents are personal checks,
organizational checks, cashier checks, certified checks, money
orders, traveler's checks, coupons, gift cards, gift certificates,
and debit cards, Military Star Cards, credit cards and Petty Cash
vouchers.
3. Information
a. Cash management is a system of planning, controlling, and
safeguarding assets, which includes measures that will:
(1) Prevent loss of cash for any reason such as fraud,
theft, errors, or omissions.
(2) Give an accurate account of cash receipts,
disbursements, and balances.
(3) Prevent cash from being held idle in facilities in
excess of what is necessary to operate efficiently.
b. Major concerns in establishing internal cash controls
include: segregation of duties, complete and accurate
documentation, and physical security. Basic rules include, but
are not limited to, the following:
(1) Perform daily safe counts, using the safe count sheet
(see figure 9-1), before and after conducting business and between
managers shift change. This must be performed regardless of
whether the safe balanced when closed the previous day.
1-2
Enclosure (1)
(2) Centralize receiving of cash as much as possible.
(3) Locate cash register windows so patrons can observe
amounts recorded.
(4) Record cash receipts immediately using cash
register or cash box and receipt system.
(5) Deposit each day's receipts by the next business
day. Deposits should be ready for pick up at the start of the
following business day no later than 0900.
c. Any changes to references in this Directive must be
coordinated with the Review and Analysis Office (RAO).
2-1
Enclosure (1)
Chapter 2
POLICY
1. Management. Ensure that all personnel (including management)
with cash handling responsibilities have read and adhere to the
procedures outlined in this Order, and attend the cash handling
training course before handling funds. Contact RAO to request
refresher cash handling training specific to your facility when
deemed necessary. Training must be repeated once per year.
a. Investigate and document cash variances of $5.00 or more.
Ensure that cash variances of $20.00 or more are reported to RAO
via the Cash Variance Report Form, as shown in figure 9-2. A cash
variance of $100.00, or more, will be reported to RAO immediately.
If the cash variance occurs after 1630, notify RAO by leaving a
message on the hotline at 466-2731, sending a fax to 463-4316, or
email to RAO.
b. Managers or authorized designee are required to conduct
and document unannounced spot checks of each cashier in their
facilities at least once per quarter using the Actual Cash Count
Sheet (see figure 9-3).
2. Facility Managers. Ensure that proper turnover procedures are
followed when new fund custodians are appointed. This includes a
joint count of the funds by the new and old custodians, safe
combination change and/or padlock change, a new authorization
letter, re-key the lock on doors leading into areas where funds
are stored (for cipher lock combination changes, contact RAO
security section). Ensure that new facility managers are aware of
their responsibilities as outlined in paragraph (a) above.
Contact RAO to request assistance in assessing cash controls or to
report suspected mismanagement of funds. Please follow directions
included above regarding management quarterly safe counts.
3. Cash Handling Training. It is mandatory that all personnel
with cash handling responsibilities (including management) attend
the Cash Handling Training course before handling MCCS funds.
Training must be repeated once per year. RAO recommends that
management review cash handling procedures regularly with
employees.
4. Disciplinary Action. Violations of this Directive will result
in disciplinary action up to and including termination.
2-2
Enclosure (1)
5. Accounting Management Office (AMO). Any unusual transactions
or suspected irregularities should be communicated to RAO to
determine if further investigation is warranted. Cash variances
reflected on paperwork not accompanied by a completed Cash
Variance Report (see figure 9-2) should be considered an unusual
transaction/suspected irregularity.
6. Review and Analysis Office (RAO). Conduct cash counts
quarterly at each MCCS facility with funds. Respond to requests
for assistance in developing internal control procedures. Review
cash control procedures to detect weaknesses and recommend
corrective measures. Independently monitor and evaluate internal
control procedures for effectiveness and efficiency. Respond to
reports of possible fraud, waste, abuse, or mismanagement within
MCCS. Provide cash handling training and or materials for all
MCCS personnel.
3-1
Enclosure (1)
Chapter 3
Authorized Forms of Cash, Cash Equivalents and Sales Procedures
1. General. Cash is money (paper, coin and dollars). Money
equivalents are personal checks, organizational checks, cashier
checks, certified checks, money orders, traveler's checks,
coupons, gift cards, gift certificates, and debit cards,
Military Star Cards, credit cards and Petty Cash vouchers.
2. Cash. Accept U.S. currency only.
3. Personal Check Transactions. All checks must be drawn
against U.S. banks, have preprinted check number and written in
blue or black ink ONLY. Current check cashing policies will be
applicable.
a. Review check for required information:
(1) Sponsor's full name/Rank
(2) Duty phone number/Duty Station
(3) Current Address/Barracks number/room number
(a) If a check is written to a dependent, the
sponsor’s name and information must be on the front of the check.
Also on the check should be the dependent’s home address and
phone number.
(b) For starter checks, two IDs are required and all
required information is to be written on the front of the check.
(c) Business and U.S. Treasury checks only need the
telephone number of the payee (person check is written to) on it,
in case the person must be reached.
b. Compare information on check to patron’s valid
Department of Defense (DOD) ID.
c. Review check for required entries by patrons:
(1) Amount written in numbers must match amount written
in words.
(2) Patron signature.
3-2
Enclosure (1)
(3) Date should not be stale-dated more than thirty
(30) days. Post-dated checks are not accepted.
d. Compare both sponsors’/patron’s I.D. information to most
current Indebtedness List.
(1) If sponsor/patron is on Indebtedness List, return
check to patron and request cash for payment. (Note: If the
facility is equipped with an RPOS authorization system for
credit card transactions, the patron may use a credit card as an
alternate method of payment provided the system is working and
automatic authorization can be obtained.)
(2) If sponsor/patron is not on the Indebtedness List,
write the daily authorization code, from the last page of the
Indebtedness List, on the upper right hand corner of the check.
e. If the "Pay to the Order" line is blank, use the
appropriate facility stamp to enter payee information
immediately. If a stamp is not available, write “MCCS/Facility
Name” on the check immediately.
f. If RPOS system is not available or equipped to
electronically stamp an MCCS endorsement use stamp provided to
endorse check on back "For Deposit Only" immediately. If a
stamp is not available, write "For deposit only" on the back
immediately.
g. The cashier must print his/her initials on the top right
hand corner of the check next to the check number to annotate
that the above procedures have been followed.
4. Check Cashing. Check Cashing privileges are available to
patrons in possession of a valid Government ID card or MCCS
employee ID. Check cashing is only available at MCCS Customer
Service located inside the Main Exchange. Facilities without
access to the Check Verification Program are not authorized to
cash checks for patrons.
a. Limits. Check cashing limits have been established per
Air Station Order 7220.15H. All limits are per day, not per
location or transaction, regardless of pay/grade or rank.
Limits for each tier are as follows:
(1) $100.00 limit for personal checks - a written order
for a bank to pay a specified amount of money from deposited
funds of the maker.
3-3
Enclosure (1)
(2) $100.00 limit for two party checks - a check made
out from one individual to another, i.e. only two entities are
involved in the transaction.
(3) $100.00 limit for business checks – a check drawn on
a business’ bank only and payable upon demand to the person
named upon the draft.
(4) $500.00 limit for U.S. Treasury Check – a check
drawn on a Federal Reserve Bank.
b. Purchases. Checks for retail/services purchase must be
written for amount of purchase, should an overage for cash be
requested the patron may write the check for $25.00 over the
amount of purchase. Checks will be made payable as each
activity directs.
c. Exceptions for various check amounts.
(1) MCCS checks (no limit as long as funds are
available)
(2) Navy Relief checks (no limit as long as funds are
available)
(3) Western Union checks (up to $500.00)
(4) U.S. Treasury (up to $500.00)
d. Organizational Checks. MCCS does not cash
organizational checks unless the following requirements are met:
(1) All checks must be made out in U.S. dollars.
(2) Checks may only be written out to payee and endorsed
by the payee.
(3) Checks must be processed the same way personal
checks are processed (see section 7.b.).
(4) Only patrons with a valid DOD ID card may cash
organizational checks.
(a) The only exceptions to this policy are checks
from the following entities:
1. Navy and Marine Corps Relief Society
3-4
Enclosure (1)
2. American Red Cross
3. MCCS Accounting Management Office
e. Cashiers may not cash their own checks.
f. Managers/fund custodians, assistant managers and duty
managers may not cash checks in the facility where they work.
Personal checks from these individuals may be tendered for the
amount of a purchase only, and must be accepted by an employee
other than the maker of the check.
g. Do not cash paychecks (except MCCS payroll checks),
certified checks, state checks, tax refund checks, or traveler’s
checks. (Note: traveler’s checks can be used to pay for
services or merchandise, but NOT cashed directly).
5. Money Orders. Must be in U.S. Dollars only. All money
orders must be drawn against U.S. banks and written in blue or
black ink ONLY.
a. Verify money order with DOD ID and compare to
Indebtedness Listing if used.
(1) If sponsor/patron is on the Indebtedness Listing,
the money order must first be applied towards the outstanding
debt. Any change amount remaining after the total debt payment
is paid may be given back to the patron.
b. If patron is the purchaser of the money order, treat the
money order as follows:
(1) Compare information on money order to patron's valid
DOD ID.
(2) Review money order for required entries by patrons:
(a) Patron signature.
(b) All information on the front of the money order
filled in by the patron.
(c) If the "Pay to the Order" line is blank, use the
appropriate facility stamp to enter payee immediately. If a
stamp is not available, write “AMO/Facility Name” immediately.
(d) Use stamp provided to endorse money order on
back "For deposit only" immediately. If a stamp is not
available, write "For deposit only" on the back immediately.
3-5
Enclosure (1)
(e) The cashier must print his/her initials on the
top right hand corner of the money order to annotate that the
above procedures have been followed.
(3) If patron is the payee on the money order, patron
must endorse the money order in the cashier’s presence.
(4) Date should not be stale-dated more than 90 days.
6. Traveler's Checks.
a. Verify traveler’s check with DOD ID and compare to
Indebtedness Listing before patron signs the check.
(1) If sponsors/patron’s name and customer I.D. is on
the Indebtedness Listing, the traveler’s check must first be
applied towards the outstanding debt. Any change amount
remaining after the total debt payment is paid may be given back
to the patron.
b. Patron must sign traveler's check in cashier’s presence.
(1) Scrutinize signatures for similarity.
c. If the "Pay to the Order" line is blank, use the
appropriate facility stamp to enter payee immediately. If a
stamp is not available, write “AMO/Facility Name” immediately.
d. Use stamp provided to endorse traveler’s check on back
"For deposit only" immediately. If a stamp is not available,
write "For deposit only" on the back immediately.
e. Examine traveler's check closely for authenticity.
f. If sponsor/patron is not on the Indebtedness List, any
change due back from the traveler’s check may be paid in cash.
Traveler’s checks are not to be cashed directly.
7. Credit / Debit Card Transactions.
a. Verify credit and or debit card against valid DOD
identification card. (Accept only American Express, Visa,
Master Card, and Discover Card). Patrons may only use cards on
which their name appears (i.e. a family member may not use
his/her sponsor’s card unless he/she provides a valid Power of
Attorney)
(1) Check expiration date. Do not accept expired cards.
3-6
Enclosure (1)
(2) Compare name to Indebtedness List when RPOS system
is not working or if facility is not equipped with RPOS. Should
a sponsor’s/patron’s information be on the list, request cash
for payment.
b. Charges using RPOS.
(1) Verify name on the card against patrons DOD ID.
(2) Customer will swipe card through pen pad
(3) Verify that patron will use debit or credit. If
debit is used ask patron to input their PIN (Personal
Identification Number) using the pen pad.
(4) When authorization is received, obtain patron’s
signature on the pen pad screen.
(5) If pen pad is inoperable or the card does not read,
swipe the card through the RPOS Reader.
(6) When authorization is received, obtain patron’s
signature on the pen pad screen.
c. Charges using non-RPOS.
(1) Verify name on the card against patron DOD ID.
(2) Using patron’s ID, compare sponsor’s/patron’s name
to the Indebtedness list “if used”. If the name and customer ID
appears on the list, request cash for payment.
(3) Check the expiration date on the card to ensure it
is still valid.
(4) Imprint the card onto a three-part credit card
charge slip. If the number is not readable after imprinting,
write the card number in blue or black above (not over) the
imprinted number.
(5) Completely fill out the voucher and give to the
patron for signature.
(6) In addition to the patron’s signature, you will need
to have the patron print his/her sponsor’s information and phone
number at the bottom of the voucher.
3-7
Enclosure (1)
(7) If working on a non-RPOS system, contact Customer
Service for purchases of $50.00 or more for an authorization
number.
e. Charges Used While Credit / Debit Card System Is Down.
(1) Verify name on the card against patron DOD ID.
(2) Using patron’s ID, compare sponsor’s/patron’s name
to the Indebtedness list. If the name and customer ID appears
on the list, request cash for payment.
(3) Swipe card through card reader when register asks
for voice authorization give the amount of purchase, account
number, and name of user. For all purchases over $50.00 call
the 1-800 numbers for each cards authorization.
(4) In addition to the patron’s signature, you will need
to have the patron print his/her sponsor’s name, rank, and phone
number at the bottom of the voucher. This is the only time you
will need to request this information for a credit card
transaction.
8. Payments. Such as payment for insufficient funds check,
boat storage, and facility usage, can be accepted at the cash
collections office bldg #400.
a. Non-Sufficient Funds Check Payments. Patrons that have
written checks that were returned by the bank for insufficient
funds may use cash or money order to pay for the amount of the
check and the returned check fee of $35.00.
(1) Accept payment on returned checks in the form of cash
or money order only.
(2) Fill out pre-numbered MCCS cash receipt completely.
(3) Secure payment in register and give patron copy of
receipt.
b. Other types of payment: Obtain required information on
pre-numbered MCCS receipt:
(1) Patron name
(2) Account number
(3) Amount of payment
3-8
Enclosure (1)
(4) Date payment received
c. Secure payment in register and give patron original copy
of receipt. Use and maintain pre-numbered receipts in
sequential order and do not remove facility copy from the
receipt book. If a receipt is voided, all copies of that
receipt must either remain in or be secured in the receipt book
for accountability in the future. Original copy must be
submitted with Daily Activity Report (DAR). All receipts should
remain in a secure container when not in use.
d. Accept payment even if patron does not have the bill.
Payment may be made in cash or by check. Payments made by check
may not be accepted from patrons on the Indebtedness List.
9. Coupons.
a. All coupons issued by MCCS will have an expiration date
so read coupons carefully. Check expiration date. Do NOT
accept expired coupons.
b. Validate coupons by using a date stamp, or writing the
date or "used" on the front of coupon.
c. If a coupon has no designated value, (i.e. a percentage
discount) write the value of the goods/services received on the
face of the coupon.
d. If the value of the coupon is different from the cost of
the goods/services received, write the value of the
goods/services received on the face of the coupon.
e. No change is given for coupons.
f. Do not accept copies of coupons.
10. Gift Certificates.
a. MCCS Gift Certificates have a life span of (6) six
months.
b. No Gift Certificate will be extended past the six month
expiration date unless done so by the issuing authority.
c. No change is given for gift certificates (unused
portions of gift certificates will be given in the form of an
MCX gift card).
3-9
Enclosure (1)
d. Gift certificates can be used for purchases for the face
value of the gift certificate.
11. MCX Gift Cards.
a. MCX Gift Cards have a typical life span of 9 years per
our system contract provider. Once a Gift Card is activated,
after 24 consecutive months of non-usage, there will be a $2.00
Dormancy Fee applied to the card. $2.00 will be deducted every
month until the card has a zero balance.
b. MCX Gift Cards cannot be used to purchase money orders
for Western Union products, or to make star card payments.
c. No change is given for MCX Gift Cards (unused portions
of MCX Gift Cards will not be issued in cash).
d. MCX Gift Cards cannot be re-loaded; a new MCX Gift Card
must be purchased for the requested value.
e. The following tenders may be used to purchase MCX Gift
Cards: Cash, Check, Traveler’s Check, Money Order, Military
Star Card, Visa, Master Card, Discover, American Express, Gift
Certificate and Gift Card. Tenders that are not acceptable are
WIC or Food Stamps.
12. Employee Transactions.
a. The cashier who rings up the employee transaction will
initial the register receipt at the time of the sale.
b. Employees will keep the receipt with their purchase at
all times.
c. All transactions will be accomplished while the cashier
is on break or otherwise off duty and another employee has
assumed the duties of cashier.
d. Employees will pay the standard patron price. MCCS
policy does not allow employee discounts, with the exception of
employee meals for employees directly involved in the service of
food.
e. Cashiers shall not process their own transactions or
their family members’ transactions, e.g., check cashing,
purchases, refunds.
3-10
Enclosure (1)
13. Refunds.
a. Patron should have a receipt. If a receipt is not
available, merchandise is scanned and can only be returned for
store credit.
b. Request a valid DOD identification card.
c. Compare patron’s information to Indebtedness List.
d. If the sponsor’s/patron’s information is on the
Indebtedness List, inform the patron that the refund will be
handled by AMO. Instruct patron to contact Accounts Receivable,
Bldg. 400, telephone number 466-2980.
e. If there are items on the receipt that are not being
returned, circle and write “Ret’d” to the right of the returned
item on the receipt. Make a copy of the receipt and give the
original receipt back to the patron.
f. Complete appropriate documentation as indicated below
and attach a copy of the receipt to the documentation.
g. Obtain signature authorization from the manager or
designated person.
h. Only management should approve refunds. Management will
post a designation letter at each facility stating who may
approve refunds. Refunds may only be given for valid purchases
made from an MCCS activity. Do not process refunds on
merchandise not sold by MCCS.
i. Refunds may only be given out of money that has been
received from sales. Do not process refunds using the facility
change fund (meaning funds from the safe).
j. Refunds for Cash and Check Purchases.
(1) Verify the following:
(a) Patron information
(b) Reason for return
(2) Obtain managers or authorized persons
approval.
(3) Give patron cash due.
3-11
Enclosure (1)
(4) Obtain patron's signature, only after refund is
given to patron.
(5) Keep one copy of the refund receipt and give one
copy to the patron.
(6) If no receipt is present and all other information
is in compliance with the return policy then a gift card in the
amount of the returned item will be issued.
k. Refunds for Credit Card.
(1) Refunds on credit cards must be made to the same
card used for purchase.
(2) Cash must not be given for credit card refunds.
l. RPOS System.
(1) Enter refund in register and secure documentation.
(2) Swipe credit card to obtain authorization number.
(3) Provide a copy of the refund receipt to the patron.
m. Non-RPOS System.
(1) Imprint credit voucher with credit card.
(2) Fill out voucher completely.
(3) Obtain patron signature on voucher.
(4) Give patron the appropriate copy of the credit
voucher as the refund receipt.
14. Cash Register Errors.
a. Non-RPOS Systems.
(1) Fill out over/under-ring slip.
(2) Obtain signature from the manager or designee on the
over/under-ring slip.
(3) Annotate over/under-ring on internal register tape
by circling error and initialing.
3-12
Enclosure (1)
b. RPOS Systems. Cashiers are not permitted to complete
their own void transactions. Notify management to process void
transaction.
15. No-Sale transactions.
a. No-sale transactions should be kept to a minimum, i.e.
no more than three (3) per shift/cashier.
b. Direct patrons to cashiers cage if possible for change
or other no-sale transactions.
c. When conducting no-sale transactions the receipt should
be retained with a brief explanation.
d. Management will investigate excessive no-sale
transactions and report any suspicious findings to Review and
Analysis Office.
4-1
Enclosure (1)
Chapter 4
Cash Handling Procedures for Facility Cashiers
1. Beginning of shift.
a. Upon receipt of change fund, count fund, and sign change
fund receipt form to assume responsibility for the funds.
b. Cashiers will sign for separate change funds. (No two
cashiers will work out of the same change fund, cash register, or
cash box/bag at any time.) Cashiers will not leave registers
unattended without first logging out. (If your register is out of
line of sight you must log off)
c. For non-RPOS, upon receipt of cash register or cash
box/bag key, sign key control log to assume responsibility for the
key. For RPOS, the cashier will sign on to register using
individual access code and password. This code should be used by
the assigned cashier only.
d. Cashier should sign a receipt/log for pre-numbered
documents (i.e. deposit bags). See figure 9-4 for an example.
e. Secure cash box/bag in an area away from patron's
view/reach and the flow of traffic in and out of the facility.
f. Personal funds are not to be commingled with
facility funds. To avoid this, employees may not keep personal
belongings (i.e. wallets or purses) in or near the facility safe
or register. Personal items should be stowed /maintained in a
location separate from cash handling operations.
2. During a Shift.
a. Managers will assign only one person to use a cash
register or cash box/bag at a time.
b. The assigned cashier is responsible for the cash register
or cash box/bag at all times.
c. Cashiers should seek help from a supervisor, duty manager,
or facility manager when necessary. If there are any problems
with a transaction or a patron, request your supervisor's or
manager's assistance.
4-2
Enclosure (1)
3. Sales.
a. Sales may only be made to authorized patrons.
b. Ring items into register individually. When using a cash
box/bag, use a printing calculator to total item(s) or service(s)
sold and track all sales using a scatter sheet.
c. Accept patron's payment; do not place the payment in the
cash register/cash box until the transaction is completed.
d. Count back change and give to patron with a receipt for
the sale. For cash box/bag transactions, a pre-numbered MCCS
receipt will be prepared and issued to the patron.
e. Place the payment in cash register or cash box/bag and
secure it.
f. Always close the cash register or cash box/bag after each
transaction.
g. Calculator tape and receipts need to be attached to DAR
paperwork at the end of the shift/business day as transaction
record.
4. Breaks During a Shift.
a. To retain accountability for funds, cashiers going on meal
or other breaks must secure their change fund for the period of
the break. This can be done by either removing the change fund
from the register and placing it in a secure container, locking
the register drawer and taking the key, or performing a proper
turn-over of funds to the relieving cashier. Proper turnover
includes a joint count of funds/sales and the relieving cashier
signing for the change fund in use, as well as any pre-numbered
items they will use.
b. If a cashier is being relieved for a break and has had
sales during his/her shift, the money from those transactions must
be removed from the register, counted and secured in the facility
safe during the break period. Sales are required to be verified
again when the cashier returns from the break prior to reassuming
responsibility for the register.
c. For non-RPOS systems duty managers or designated employees
must perform a sales reading at the beginning and end of the break
4-3
Enclosure (1)
period to determine which sales are attributable to which cashier.
Cashiers are not allowed to retrieve their own sales reading from
the register. For RPOS systems the cashier will sign onto the
register with their individual access code and password.
(1) Sales transactions during the break period must be
removed and secured before the original cashier reassumes
responsibility for the register and change fund.
(2) Sales from each cashier should remain separate and be
prepared for deposit separately. Do not combine the sales at the
end of the shift/business day.
(3) Breaks should not have a negative impact on our
patrons.
(4) Cashiers will be held responsible for all transactions
that occur on their register.
(5) It is a violation to allow a different employee to
operate from another cashier's change fund.
5. Finishing the Shift.
a. The duty manager or designated employee will perform a
sales reading to total the cash register at shift change and /or
at close of business. Cashiers are not allowed to retrieve their
own sales readings.
b. Duty managers or designated facility staff
will obtain the sales report or register tape from the cash
register.
c. Cashiers are not allowed to see the register
reading.
d. Remove drawer insert from the cash register
and cover funds. Do not forget to check underneath and behind the
drawer for bills, checks, coupons, charge slips, etc.
e. Secure funds and move from the sales area into a secured
office to count funds.
f. The empty cash register drawer is to remain open at the
end of the day to avoid unnecessary damage to the register in case
of a burglary.
4-4
Enclosure (1)
g. Count all funds by denomination and note the number and
value of each denomination in the appropriate section of the
closing report being used (i.e. in the closing screen if you are
using RecTrac).
h. With the cashier present, the Duty Manager or designated
verifier must recount all of the cashier's funds, including checks,
to verify that the cashier's final count is accurate. Print out
the end of shift report and sign.
i. Place change fund (starting bank) in lockable bag and
store in facility safe.
j. With the verifier present, the cashier will prepare a
tamper proof deposit bag (see figure 9-4) by writing on the
outside of the bag the number of denominations and the total
amount of checks to be deposited. The total deposit amount should
also be written on the bag at this time.
k. The deposit will be sealed in a secure plastic deposit bag
in the following manner:
(1) The cashier, with the verifier present, will place the
funds to be deposited, (bills, coin, and checks) from that
cashier's shift only, into the tamper proof (see figure 9-4) bag.
No shift report paperwork is to be sealed inside the bag.
(2) The cashier will seal the tamper proof bag utilizing
the secure seal provided on the bag.
(3) Once the seal is secure, the cashier will LEGIBLY
write on the bag, with an indelible pen/marker, the name of
his/her facility, cashier’s full name, the verifier’s full name,
and the date. The cashier will then sign his/her name in the
signature section located at the bottom of the bag.
(4) The Duty Manager or designated verifier will then sign
in the verifier’s signature section of the bag to indicate that
the information on the bag is accurate. If no verifier is
available, please indicate on bag “no verifier available.”
l. The cashier will sign the cashier shift report in the
space designated as "cashier signature" and the verifier will sign
the report in the space designated as "verifier."
4-5
Enclosure (1)
(1) Understand that both signatures are made for the
following reasons:
(a) To confirm and acknowledge that the final safe
count is accurately depicted on the cashier worksheet/closing
report.
(b) To confirm that the final safe count was verified
by a Duty Manager or designated verifier, and
(c) To confirm that the funds to be deposited were
properly sealed in a deposit bag by the cashier.
(2) Submit the completed, signed cashier worksheet and
place it in the designated location at the facility.
(3) After verification by the Duty Manager or designated
verifier, all funds will be secured in the safe.
(4) When turning in funds, sign the Tamper Proof Bag log
(see figure 9-4), to release responsibility of funds. Released
funds must be secured in the safe immediately.
(5) Supervisors will discuss any cash overage/shortage
with cashiers.
(a) Overages will be added to the deposit.
(b) Employees will not pay shortages. Shortages
should be replenished from facility sales on the specific date of
the shortage. Facilities must maintain their authorized change
fund amount on hand at all times.
(c) If the amount cannot be resolved and is over
$20.00, the cashier is required to complete the MCCS Cash Variance
Report and submit the report to his/her supervisor and / or
manager for review and signature. Management is responsible for
sending a copy to Review and Analysis Office and an additional
copy to the Accounting/DAR Section with deposit paperwork. An
MCCS Cash Variance Report is shown in figure 9-2.
(d) If overage/shortage is $100.00 or more, contact
Review and Analysis Office immediately. If the overage/shortage
occurs after 1630, notification can be made by leaving a message
on the Hotline at 466-2731, sending a fax to 463-4316 or sending
email to “Review and Analysis Office”.
4-6
Enclosure (1)
Note: Please ensure that the Variance Report is filled out
completely. All supporting documentation and / or the DAR must be
submitted with the variance report.
6. Daily Activity Report (DAR).
a. To ensure that all monies are counted twice, two different
signatures will appear on the “Counted By” and “Verified By”
portion of the sheet.
b. Activities will prepare copies for Accounting where the
“Certifier” portion of the sheet will be signed and retain one
copy at the activity.
c. After all shift reports have been completed, with
manager's verification, management or the designated employee
should print the DAR/RPOS report.
d. Gather all bags to be deposited and add all totals on the
bags to make sure they match the amount to be deposited.
e. The designated employee should deposit all bags and
supporting documentation through the MCCS Cash Courier program.
f. At no time will management or any employee break the seal
on a deposit bag. If a discrepancy is found requiring opening a
sealed bag, void the bag and contact the Review and Analysis
Office immediately to report the voided bag control number.
7. Pre-numbered items.
a. Pre-numbered items consist of any item that has been
printed with a serialized number. These items include but are not
limited to handwritten receipts, refund vouchers, gift
certificates, and tamper proof bags.
b. Pre-numbered items must be used in sequential order and
recorded on a corresponding log.
c. If a mistake is made on/with a pre-numbered item:
(1) Write “Void” across the item.
(2) Void the item number on the respective log.
4-7
Enclosure (1)
d. Paper items, such as receipts, should be retained in the
corresponding book and held in the facility for three (3) years.
A portion of the paper item should be included with the Daily
Activity Report.
e. Voided tamper proof bags should be held in the facility
for thirty (30) days and then disposed of properly.
5-1
Enclosure (1)
Chapter 5
Cash Handling Procedures for Facility and Duty Managers, and Fund
Custodians
1. Beginning of Shift.
a. Each fund custodian must have a fund authorization letter
issued by the Chief Financial Officer (CFO).
b. Authorization letter must be updated annually or whenever
custodians or fund amount changes.
c. In a custodian’s absence, he/she may turn funds over to an
alternate person. If the duration of the absence exceeds 10 days,
a temporary change of fund custodian must take place. For
absences over 30 days, a new permanent change fund letter must be
issued by the CFO. In all cases, both parties must count all the
funds jointly to verify the amount prior to signing an
authorization letter.
d. Count all funds in a secure area before beginning any fund
transactions. Safe counts must be performed at the beginning and
end of each shift daily. The counts are required to be documented
on a Safe Count Sheet (see figure 9-1) each time they are
performed. Facilities must maintain completed count sheets on
hand for 30 days.
e. Match the amounts counted to the amounts signed for in the
authorization letter.
f. Do not commingle funds. Funds may only be used for
purposes intended. For example, petty cash funds for petty cash
purchases only.
g. Record the amounts contained within each section, drawer,
or container within the safe for quick verification. Use a set
amount in set denominations for each bank:
Denominations in bundles
$1.00 50 ($50.00)
$5.00 100 ($500.00)
$10.00 100 ($1,000.00)
$20.00 100 ($2,000.00)
h. Count bundled bills and bagged coins individually. Bill
and coin counter machines may be used.
5-2
Enclosure (1)
i. Keep a record of the amounts in each bill changer machine,
as this is part of the change fund. Count and balance the bill
changer each time it is opened as detailed below.
(1) When refilling & counting a bill changer machine, two
people must be present and jointly conduct the refill/count.
(2) Bill Changers must be completely purged of bills and
coins when being filled.
(3) Return to a secure location to perform a verification
count of the bills and coins removed from each bill changer.
Verification of funds removed must be performed before placing the
money inside the safe.
j. Record and seal all funds sent to Cash Office Cashier via
the Cash Courier Program to obtain change for change fund.
k. Secure the safe and limit access to authorized personnel
only.
2. During a Shift.
a. Provide the cashiers with all supplies and funds necessary
to operate throughout the shift. Management will control issuance
and proper storage of all pre-numbered items, including tamper
proof bags, gift certificates, and receipts.
b. Maintain accurate records to document safe counts,
issuance and receipt of funds and safe transactions.
c. Randomly monitor cash handling procedures during a shift.
d. Managers are required to conduct and document unannounced
spot check safe counts of each cashier, at least once per quarter
(see figure 9-3).
(1) For non-RPOS systems, document the reason for the X-
reading by writing your initials and time on the internal register
tape.
e. When a variance occurs between the register amount and the
actual amount on hand:
(1) Verify the validity of the sale by examining the
register tape or RPOS reports for errors and take corrective
action.
5-3
Enclosure (1)
(2) Do not allow cashiers to perform void transactions on
their own register. Cashiers should notify management to process
void transactions.
f. Resolve patron disputes over denied check transactions.
If necessary, provide the patron with the phone number and office
hours of the Account Receivable section for returned checks or
information regarding the Indebtedness List removal (466-2980,
Monday - Friday, 0730-1630).
g. Only management or an authorized designee can approve
refunds and voids.
3. Closing Procedures.
a. Perform a sales reading at the end of a shift. Remember
that cashiers cannot perform their own sales reading.
b. Verify the totals from the cashier shift report to the
money received from individual cashiers.
c. Sign the bottom right corner of the shift report as a cash
verifier.
d. Record any differences in the remark section of the report.
e. Do not change the cashier's shift report to correct an
error without the signature of the person(s) who prepared the
original paperwork.
f. Enter the register readings or the total amount of pre-
numbered MCCS receipts on the manager's verification report for
non-RPOS using DAR (or other appropriate report format), or
perform closeout readings for RPOS system.
g. Attach the register tape to the printed paperwork and sign
as duty manager or verifier.
h. Use the DAR to determine the total amount for the daily
deposit. (Identified as Cash / Undeposited Receipts).
i. Verify that the amount of cash in the sealed bags, for
deposit, matches the total on the DAR/RPOS printout.
j. Report any unresolved discrepancies in excess of $20.00 to
Review and Analysis Office using the MCCS Cash Variance Report
(see figure 9-2).
5-4
Enclosure (1)
k. No "out of balance" DARs or RPOS reports will be accepted
without a variance report.
l. Place supporting documentation in guard mail carrier
envelopes or lockable document carrier bag along with tamper proof
bags, and keep in the safe until ready for deposit. Ensure the
deposits are made by the next business day through the Cash
Courier Program.
m. Debits and credits in the grand total line of DAR must be
equal.
n. Deposits and paperwork returned by the Accounting Office
or bank via courier due to a discrepancy must be corrected
immediately and deposited accordingly. Most discrepancies can be
resolved without opening the deposit bag.
o. Contact Accounting for assistance, if necessary.
4. Petty Cash.
a. Issue petty cash funds for authorized purchases.
b. Maintain funds, and use a petty cash voucher book for each
fund. Maintain/use vouchers in sequential order.
c. Ensure petty cash voucher is filled out properly and the
approved Purchase Request (Form 408) is completed prior to
purchases.
d. Ensure receiver and fund custodian sign petty cash voucher.
e. Ensure each individual purchase does not exceed $200.00.
f. Do not commingle facility's petty cash fund with the
facility's change fund.
g. Petty Cash is not to be used to circumvent any other
established purchasing procedure (i.e. DSSC, BPA’s or GCPC
program).
h. Management should provide the Accounting Office with a
letter stating which authorized personnel from the facility is
authorized to receive petty cash for purchases or reimbursements
on their behalf.
5-5
Enclosure (1)
i. Petty cash shall not be used to reimburse employees for
mileage or toll road fees associated with the performance of their
duties. Reimbursement for such expenses must be done through MCCS
Payroll.
6-1
Enclosure (1)
Chapter 6
Cash Handling Procedures for Cash Office Cashiers
1. Beginning of Shift.
a. Perform a security check of the cashier's area.
b. Perform a safe count before opening. (Count all bills and
loose coins. Bill and coin counters may be used.)
c. Document the safe count, and complete and sign a Safe
Count Sheet (see figure 9-1).
d. Verify the bundled bills and bags of coins individually.
(Bill and coin counters may be used.)
e. All entrances to the cashier’s office must remain secured
at all times.
f. No patrons or other unauthorized personnel will be allowed
in the cashier's office.
2. During a Shift.
a. Receive Change Request from facilities, fill change
request and validate the safes balance prior to change request
going out.
(1) Upon acceptance of a facility’s Change Request payment
that does not balance or match the amount given, return it to the
facility via courier and inform him/her that the monies given
cannot be accepted until the total is balanced.
(2) Instruct the manager that any discrepancies in amounts
must be corrected at the facility level prior to the processing of
change payments.
(3) Maintain a change request log (see figure 9-5) to
document the issuance and receipt of change. Notify Review and
Analysis of any missing change payments from facilities.
(4) Change Request made after 3:30 will not be issued
until the next business day. In the event an emergency change
request is needed, a safe count validation must be completed
immediately after the request is filled and prior to it leaving
the cash office.
6-2
Enclosure(1)
(5) After the amounts have been verified and change
request completed, secure the funds in your safe.
(6) If additional funds are needed for special events by
an MCCS facility a Change Fund Voucher may be issued. This
voucher must be signed by the receiving facilities authorized
representative and a copy kept for accountability of funds owned
to the cash office. These funds will be transported via courier
and must be returned via courier no later than 48 hours after the
event for which the change was requested.
3. Closing Procedures.
a. Balance your safe funds and document the safe count with
signatures of the verifier (see figure 9-1).
b. Use a standard checkout procedure to inspect the facility
for clearance of all personnel.
7-1
Enclosure (1)
Chapter 7
Safe/Security Container Procedures
1. General. Each person responsible for funds will use an
approved safe that meets the standards of the Safe Manufacturing
National Association (SMNA) and is burglar, tool, torch, and fire-
resistant. Exceptions are cashiers and salesclerks who have
custody of the funds only for daily and working purposes.
Activities will use safes of adequate size and weight, and
properly secure them by encasing them in concrete or steel
strapped to the floor or wall supports, when possible. Padlocks
and hasps on safes will be of adequate strength. Safes should be
placed and positioned where the combination dial and/or the
contents cannot be readily seen/observed by patrons whenever
possible.
a. Only the fund custodian in direct control of the safe will
know the combination. If the custodian does not have direct
control over the safe, only the personnel who have authorized
access for the safe will know the combination.
List all personnel with access to the safe on the Standard Form
(SF) 700.
b. Utilizing SF 700/Security Container Information, the
Review and Analysis Office will complete section 1 of the SF 700
and place it in the safe. Review and Analysis will also complete
Section 2a of the SF 700 and it will be placed in the envelope
portion (envelope of SF 700) and sealed. All SF 700’s will be
maintained by the Review and Analysis Office.
c. Section 2 of the sealed SF 700 form must be completed by
the Review and Analysis Office in person. DO NOT send your safe
combination through inter-office mail (guard mail). DO NOT send
your SF 700 form to the Accounting Office or Cash Collection
Office.
d. Change safe combinations every six months, or whenever
the personnel having access to the safe changes (i.e., relief of
the custodian or manager, reassignment of safe, etc.), and when
deemed necessary for other reasons. For key lock safes, a key log
should be maintained at the facility to ensure proper chain of
custody. Keep a copy of the work order requesting the safe
combination change in the safe for verification purposes until
performance of the next safe combination change. If a facility
changes its own safe combinations, management will maintain a log
7-2
Enclosure (1)
of dates the combination was changed and who changed them. A new
SF 700 will be prepared each time a safe combination is changed
(no alterations will be made to the SF 700). Request safe
combination changes by submitting a work request to the MCCS
Review and Analysis Office.
e. Unless opened for withdrawals or deposits, keep safes
fully locked at all times with combination dial spun at least
three full revolutions and padlocked (for those safes equipped
with a padlock.) SAFES ARE NEVER TO BE LEFT IN THE DAY-LOCK
POSITION. "Day-lock" is setting the safe on the last number of
the combination to make it easy to open. Remember, if it is easy
for you to open, it is easy for someone else to open too!
f. When opening a safe, shield the dial to prevent compromise
of the combination.
g. Randomly select the numbers used for the safe combination,
rather than basing the combination on birthdays, telephone numbers,
addresses, etc., of persons having the combination. Avoid
multiples and simple ascending or descending arithmetic series of
numbers.
h. Memorize safe combinations. Never leave the combinations
in or on desks, or hidden in or around the facility.
i. After the combination is reset, try the lock four times
with the door open to ensure that the new combination functions
properly.
j. Daily deposits should be secured in the safe until picked
up via the Cash Courier the next business day.
k. Each duty manager will use a standard checkout procedure
to inspect the facility for clearance of all personnel.
8-1
Enclosure (1)
Chapter 8
Responsibilities
1. Division Directors shall:
a. Ensure that all activity managers are authorized change
funds and petty cash based upon sales and needs of the activity.
b. Ensure that all allocations to activity managers are made
in writing and copies are sent to the Accounting Division.
c. Ensure compliance with this instruction within their
division.
d. Develop and implement SOP’s as required.
e. Approve permanent fund authorizations and temporary fund
requests.
f. Ensure all employees assigned to their respective division
have received and documented cash handling training regardless of
work assignment.
2. Activity Managers shall:
a. Issue change funds to cashiers daily, obtaining
receipt from cashier. This receipt shall be kept in the safe.
b. Ensure the safe is counted at the beginning and end of
each shift.
c. Submit a voucher for petty cash reimbursement when
replenishment is required or on the last day of the month.
d. Notify the Division Director in writing of new fund
requirements both temporary and permanent. Temporary fund
requirements shall include the amount, purpose and duration of the
temporary fund and must be approved by the Division Director.
e. Ensure all employees who operate cash registers are
properly trained prior to assignment of cashier duties.
3. Finance Division shall:
a. Maintain letters of authorization and ensure MCCS does not
exceed authorized amounts.
8-2
Enclosure (1)
b. Reconcile general ledger accounts to authorization letter
balances monthly ensuring amounts authorized and amounts issued
are equal.
c. Make payment on petty cash vouchers within five (5)
working days of receipt of voucher.
4. Review and Analysis shall:
a. Conduct cash verifications at least quarterly and provide
the results to the activity manager. Random or “Surprise” cash
verifications may be conducted at any time without prior
notification. Any discrepancies will require follow-up action
within 30 days or less.
b. Maintain safe combination change envelopes. These
envelopes should be opened only by the appropriate activity
manager in the case of a lost or forgotten combination and shall
be destroyed when no longer valid.
c. Schedule biannual safe combination requests as necessary.
d. Investigate fund discrepancies as required.
e. Review cash register assignments regularly to ensure
compliance with this order.
f. Conduct trend analysis of overages and shortages.
