2018-01 Performance Audit Report: Cash Handling at County of Hawai'i's Mass Transit Agency

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boxes are not to be accessible by anyone else but to whom it was assigned and each staff member will be responsible for the cash/checks in their cash box. To reduce the risk of error, all cash should be separated according to the denomination, and should face the same direction. Checks should be kept together. 2. All office staff are to keep cash box closed and secured while not in active use and will be kept in the area designated and approved by the Administrator. Cash boxes are not to be left unattended and will be locked in the individual staff member's designated area when away from the office. That staff member and the Administrator will be the holders of keys/combination to the office staff's designated locked area. 3. Each staff member is to complete a cash receipt form (written legibly including initials) for all items sold. A cash receipt shall also be completed for RETURNED CHECKS (include item that was sold plus $20.00 return check fee). Be specific that the payment is for a returned check. Refer to the return check binder. The original receipt will be given to the purchaser and the carbon copy will be kept in the receipt book. The return check collection shall be submitted to the Account Clerk in the "return check" envelope provided, after it is collected. Do no submit at the end of the day.* 4. Each staff member is to complete a cash receipt form (written legibly including initials) for all Taxi license business (renewals, decals, application fees, & Section 18). Included on the receipt shall be the item(s) cash is collected for and the taxicab license number as well as the CH number when applicable. The original receipt will be given to the purchaser and the carbon copy will be kept in the receipt book. 5. When accepting cash and coin payments, staff member shall recount in front of the customer to confirm the amount received from the customer. If change is given back to the customer, the change should be counted back to the customer, to avoid errors. 6. When accepting check payments, staff member shall ensure the check is completed accurately and accordingly, ensuring a phone number is received. Do not accept a post-dated check. (note if the name on the check if different from whom the purchase is for, please note on the receipt form — i.e. jane doe purchased by john doe) 7. Completed pages of carbon copies of the receipts shall be fastened immediately to the recorded receipt file to avoid misplaced pages or receipts being out of sequence. 8. No refunds or exchanges are allowed unless authorized by the Administrator. 9. The Transportation Specialist must approve of all voided cash receipts. The original receipt is to be stapled to the carbon copy in the receipt book with a brief explanation written by the office staff who voided the cash receipt and "Void" shall Mass Transit Cash Handling Audit Criteria 141