Checklist Library
Checklist – Cash Count Audit Checklist
1) General
1.1 Is there an up-to-date procedures manual for the office?
1.2 Is everyone required to take their vacations?
1.3 Is the official/head of department linked?
1.4 Is a copy of the office fixed asset list on hand?
1.5 Is inventory periodically reviewed and assets accounted for?
2) Income
Are receipts used for all money receipts?
2.2. Are receipts prenumbered?
2.3. Are all receipts dated, signed, and have the amount of money received filled out and a copy given to the customer?
2.4. Are all checks received completed and stamped correctly before receipt is issued?
2.5. Is each cash drawer balanced daily and verified by a second party?
2.6. Are the amounts raised adequate?
3) Disbursements
3.1 Are all disbursements made with prenumbered checks?
3.2 Are all unused checks properly accounted for and protected?
3.3 Are checks cleared by someone other than the person responsible for keeping the books?
3.4 Are all voided checks marked void and accounted for?
4) Bank accounts
4.1 Are bank statements reconciled monthly by someone other than the person who prepares the deposits and checks?
4.2 Are bank statements and reconciliations delivered to the audit office in a timely manner?
4.3 Are voided checks properly accounted for and handled?
5) Accounting bookkeeping reports
6) Money in hand
6.1 Badge:
6.2 Checks, money orders and credit card transactions:
6.3 Total money available:
6.4 Less initial funds:
6.5 Cash register balance:
6.6 Is cash on hand balanced against reporting?
