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

Home

be written on both the original and the copy. The Transportation Specialist will approve the explanation and initial the voided receipt.*** 10. Any changes to the carbon copy of the receipt after the original has been given to the customer must be approved by the Transportation Specialist who will initial the area that the changes were made.*** 11. Each staff member shall calculate the sum of their daily sales using an adding machine and legibly initialing the tape. Tape shall be attached and secured with a paper clip along with all cash and check payments received and submitted to the Account Clerk by 4:00 pm each work day.* 12. The Account Clerk shall reconcile all office staffs sales with cash/checks received and verify the sales with the receipt book.* 13. The Account Clerk shall complete a County Treasury Deposit Sheet for all the day's sales.* 14. The Transportation Specialist shall verify the Account Clerk's sales with cash/checks received and verify the sales with the receipt book.** 15. The Transportation Specialist shall verify all deposit information on the County Treasury Deposit Sheets before it is submitted to the County Treasury on the following work day.** 16. At the close of business, sales deposits and staff cash boxes shall be locked in the lost and found cabinet in the back conference room by the Transportation Specialist. *** The Administrator, Transportation Specialist, and Operations Assistant will hold keys for these areas. 17. The door to the office conference room and all office entrances shall be locked at end of day. The Administrator, Transportation Specialist, and Operations Assistant will hold of keys for these areas. (Paratransit Specialist has keys to the main office). As a team, everyone should ensure that the office is secured at the end of the day. 18. The Clerk 11 (Transit Assistant in absence of the Clerk 11) shall submit the sales deposit from the prior work day to the County Treasury office each work day (deposits must be made within 2 business days) and turn in the treasury receipts to the Transportation Specialist to verify before giving to the Account Clerk to file. 19. Any discrepancies at the County Treasury office shall be returned to the transit office. The Administrator, Transportation Specialist and the Account Clerk shall be informed by the Clerk II (Transit Assistant in absence of the Clerk 11). Mass Transit Cash Handling Audit Criteria 142