BCA

• Document No.

• Audit Title

• Site Name

• Conducted on

  Date

• Prepared by

• Location
  Address

• Personnel

1. Daily Report

• 1.1 Is daily Variance report done, actioned, signed,submitted, filed?

  Yes

  No

  N/A

  N/C

• 1.2 was action taken as per daily Variance report and resolved?

  Yes

  No

  N/A

  N/C

2. Float Audit

• 2.1 Are all floats, ATM's and Cash Processing in balance?

  Yes

  No

  N/A

  N/C

• 2.2 All entris accounted for - up to date (for particular day)?

  Yes

  No

  N/A

  N/C

• 2.3 Are specimen signature lists up to date in front of float books?

  Yes

  No

  N/A

  N/C

• 2.4 Tipp-ex and or pencil was not used for any entries recorded?

  Yes

  No

  N/A

  N/C

• 2.5 Are all cash entry corrections/deletions signed for with reference to an O.B. number?

  Yes

  No

  N/A

  N/C

• 2.6 Are all registrs signed and checked daily by a senior?

  Yes

  No

  N/A

  N/C

• 2.7 Are all registers signed and checked weekly by a senior?

  Yes

  No

  N/A

  N/C

• 2.8 Are all registers signed and checked monthly by management?

  Yes

  No

  N/A

  N/C

• 2.9 Are all pages accounted for and opening/closing balances carried over correctly?

  Yes

  No

  N/A

  N/C

• 2.10 Are all variances identified in the register signed by senior and actioned (reported, rectified, related OB entry made, records kept and filed)?

  Yes

  No

  N/A

  N/C

• 2.11 Are half and mutilated notes kept (stored/sealed) seperate, reported, however form part of the float book balance?

  Yes

  No

  N/A

  N/C

3. Tellers

• 3.1 Are all deposits listed on bulk receipt book/e-viper report signed for by the supervisor?

  Yes

  No

  N/A

  N/C

• 3.2 Supervisor to hand work to tellers ( not to be collected by tellers)?

  Yes

  No

  N/A

  N/C

• 3.3 Are all deposits handed from cash processing tellers to the treasury custodian?

  Yes

  No

  N/A

  N/C

• 3.4 Do tellers handle only one deposit at a time (no mixed deposits)?

  Yes

  No

  N/A

  N/C

• 3.5 Do tellers finish with current deposit before starting with a new one?

  Yes

  No

  N/A

  N/C

• 3.6 Do tellers turn bags inside out to show that all cash/contents were removed?

  Yes

  No

  N/A

  N/C

• 3.7 Are white boards with all relevant details used during processing under camera?

  Yes

  No

  N/A

  N/C

• 3.8 Do tellers keep bags aside and are they stored for a week?

  Yes

  No

  N/A

  N/C

• 3.9 Are customer variances over R20 checked by second person (mainly supervisor) and is customer advised accordingly?

  Yes

  No

  N/A

  N/C

• 3.10 Are customer variances over R20 noted in CP/ATM/CMC Occurence Book?

  Yes

  No

  N/A

  N/C

• 3.11 On all variances, does CMC submit CCTV request backup for entire swap period/is this filed and monitored daily by Supervisor and BSO?

  Yes

  No

  N/A

  N/C

• 3.12 Totals on customer Deposit slip not to be altered/are tellers doing this on the side of the deposit slip?

  Yes

  No

  N/A

  N/C

• 3.13 Are deposit slips stamped and signed by the tellers?

  Yes

  No

  N/A

  N/C

• 3.14 Do tellers return the 2nd Copy of the Deposit slip to customer?

  Yes

  No

  N/A

  N/C

• 3.15 Is the teller summary completed correctly (check calculation)?

  Yes

  No

  N/A

  N/C

• 3.16 Are tellers using the correct customer code?

  Yes

  No

  N/A

  N/C

• 3.17 Is teller using correct reference numbr for statement referencing?

  Yes

  No

  N/A

  N/C

• 3.18 Are all deposit slips attached to the Pink copy of teller summary?

  Yes

  No

  N/A

  N/C

• 3.19 Are count and balance sheets completed correctly by teller (Capitec)?

  Yes

  No

  N/A

  N/C

• 3.20 Are cash and teller summary cleared together to the Treasury department (same time and signed for by Treasury)?

  Yes

  No

  N/A

  N/C

• 3.21 Is a sealed bag/container used for clearance to Treasury?

  Yes

  No

  N/A

  N/C

• 3.22 Is cash cleared on a regular basis - 10/12/14 and last one (1) hour prior to closure?

  Yes

  No

  N/A

  N/C

• 3.23 Tellers do not leave their desk while busy with cash deposits?

  Yes

  No

  N/A

  N/C

• 3.24 Does teller do end of shift balancing before starting new deposit?

  Yes

  No

  N/A

  N/C

• 3.25 Are passwords controlled (register evident and signed for by each individual)?

  Yes

  No

  N/A

  N/C

• 3.26 Are signed for CASH, YELLOW and PINK teller summary copies available?

  Yes

  No

  N/A

  N/C

4. Treasury

• 4.1 Does treasurer sign for CASH, YELLOW and PINK teller summary copies??

  Yes

  No

  N/A

  N/C

• 4.2 Are teller differences identified and second check performed by senior/supervisor if over R20? i.e. Treasurer received slip reflecting R100K and physical cash R100,100)?

  Yes

  No

  N/A

  N/C

• 4.3 Are variances recorded on teller summary?

  Yes

  No

  N/A

  N/C

• 4.4 Are all teller summaries handed to Admin for payment and invoicing before 15:30?

  Yes

  No

  N/A

  N/C

• 4.5 Do tellers consolidate cash after balancing (note and coins seperate)?

  Yes

  No

  N/A

  N/C

• 4.6 Are mutilated notes kept seperate and cleared to bank on a regulsr basis (seperately sealed, however form part of the Treasury balance)?

  Yes

  No

  N/A

  N/C

• 4.7 Is the cash put through to check for fitness before utilizing for ATM's (sorted)?

  Yes

  No

  N/A

  N/C

• 4.8 Are Fit and Unfit cash stored seperately - must form part of total treasury balance?

  Yes

  No

  N/A

  N/C

• 4.9 Has the banking been checked by supervisor before dispatch?

  Yes

  No

  N/A

  N/C

• 4.10 Does the banking correspond to the deposit slip completed?

  Yes

  No

  N/A

  N/C

• 4.11 Is all cash sealed and stored overnight in a secure area (two to sign - treasury custodian and supervisor)?

  Yes

  No

  N/A

  N/C

• 4.12 Is coinage stored in a cage, if not moved to vault?

  Yes

  No

  N/A

  N/C

• 4.13 Do tellers/supervisor conduct a detailed check when money is received from the bank and such record reflected in the float book?

  Yes

  No

  N/A

  N/C

5. Admin

• 5.1 Are payments loaded correctly (totals paid - EFT audit report vs totals on teller summaries)?

  Yes

  No

  N/A

  N/C

• 5.2 Are all documents filed in sequence ( by day) in a safe place?

  Yes

  No

  N/A

  N/C

6. Loads

• 6.1 Replenishment vouchers received from the customer before loading of canisters. This must be received via secured media (signed, pdf format)?

  Yes

  No

  N/A

  N/C

• 6.2 The amount ordred must be recorded on the ordr for ease of reference. The supervisor signed on the order and float book after monies were verified to confirm amount received?

  Yes

  No

  N/A

  N/C

• 6.3 The cash received balanced to the request. Any variance has been reported immediately to the customer (OB entry)?

  Yes

  No

  N/A

  N/C

• 6.4 Correct denomination is loaded into the corresponding canister - to be checked by supervisor before sealed?

  Yes

  No

  N/A

  N/C

• 6.5 All canisters are marked correctly (by denomination)?

  Yes

  No

  N/A

  N/C

• 6.6 Is white board used reflecting the site name and the amount packed into the canister?

  Yes

  No

  N/A

  N/C

• 6.7 Is the authorised custodian signing on the day of the service the Bulk receipt book/e-viper report to confirm receipt of the envo bags/canisters?

  Yes

  No

  N/A

  N/C

• 6.8 Custodian/crew signs for empty bags taken (controlled by CMC - register) and returned if not used?

  Yes

  No

  N/A

  N/C

• 6.9 Custodian/crew loading, signs for stoploss, canister seal and envo seal?

  Yes

  No

  N/A

  N/C

• 6.10 If 20 sites were booked out, 20 sites must come in (escalated if not happening to Supervisor, BSO and Branch Manager) - no monies held in vault for the next day. Is this done?

  Yes

  No

  N/A

  N/C

• 6.11 If ATM printer is faulty or out of paper or print on slip is not visible, the custodian is not to continue with the service and inform the branch and customer of actions?

  Yes

  No

  N/A

  N/C

• 6.12 Are slips filed with the day's order and reconcilliation on time/accurately ( next day before 10:00)?

  Yes

  No

  N/A

  N/C

• 6.13 Completed recon is part of the related order - use the Dispensed Total for balancing?

  Yes

  No

  N/A

  N/C

• 6.14 Recon scrutinized by manager for actions before sending it to the customer and HO?

  Yes

  No

  N/A

  N/C

• 6.15 Any record keeping for instruction received for changed loads after 14:00 from customers?

  Yes

  No

  N/A

  N/C

• 6.16 Custodian is not performing loads (changed loads) on instruction from customers whilst on the road (via cell phone, etc.)?

  Yes

  No

  N/A

  N/C

7. Unloading

• 7.1 each site reconciled individually?

  Yes

  No

  N/A

  N/C

• 7.2 White board is used reflecting site name that is reconciled at the time?

  Yes

  No

  N/A

  N/C

• 7.3 Seals used to be checked if still in tact (where applicable)?

  Yes

  No

  N/A

  N/C

• 7.4 If there is a variance identified did teller notify supervisor who then double checked the cash (signatures/OB entry, etc.)?

  Yes

  No

  N/A

  N/C

• 7.5 If no or part of slips received the same process followed as per 7.4 - have action been taken and reported to management (part of daily recon actions)?

  Yes

  No

  N/A

  N/C

• 7.6 Have all custodians returned their ATM replenishment document with the slips?

  Yes

  No

  N/A

  N/C

• 7.7 No entry in the float book reflecting over or short, this must be reflected in the OB (referenced)?

  Yes

  No

  N/A

  N/C

• 7.8 physical cash received recorded in float book, whethr it is over or unfervand noted accordingly?

  Yes

  No

  N/A

  N/C

• 7.9 Are all entries made in OB regarding variances linked to a reference number to the float book (date, order and site number). This will be the amounts declared (slip totals), not after the variance has been added or deducted?

  Yes

  No

  N/A

  N/C

• 7.10 Is cash not loaded into ATM noted in the OB and float book with reason. These must be booked back into the float/register and repacked if needed (customer instruction)?

  Yes

  No

  N/A

  N/C

• 7.11 ATM Supervisor must supply CMC supervisor, BSO or manager daily with the OB book reflecting overs ander unders - comparisson between OB, float book and recon must be done and signed off.

  Yes

  No

  N/A

  N/C

8. Add-Cash / Top-up

• 8.1 Same process is followed wrt recon of add-cash (consignment sent out to be balanced with float register and slips returned). Surplus cash are returned to CMC?

  Yes

  No

  N/A

  N/C

• 8.2 Any anomalies has been escalated and the ATM decashed and physical cash reconciled?

  Yes

  No

  N/A

  N/C

9. Floats

• 9.1 Customer float is sealed when not in use - there must be an opening and closing entry in the OB reflecting the opening and closing seal numbers (monies send to the vault)?

  Yes

  No

  N/A

  N/C

• 9.2 The ATM supervisor check all floatsdaily and not only the cash but validity of entries?

  Yes

  No

  N/A

  N/C

• 9.3 The CMC supervisor (daily), Manager or BSO do weekly/monthly check on the float book?

  Yes

  No

  N/A

  N/C

• 9.4 The CMC supervisor (daily), Managr/BSO do a weekly/monthly check on the Cash Count Sheet?

  Yes

  No

  N/A

  N/C

• 9.5 The CMC Supervisor (daily), Managr/BSO do weekly/monthly check on the OB book?

  Yes

  No

  N/A

  N/C

• 9.6 The CMC Supervisor (daily), Manager/BSO do weekly/monthly check on the recon for the day?

  Yes

  No

  N/A

  N/C

• 9.7 Do the ATM customers confirm at least once a week in writing that the closing balance is correct (confirmation to be filed)?

  Yes

  No

  N/A

  N/C

10. Reconcilliation

• 10.1 Is cash in vault segregated by individual customer?

  Yes

  No

  N/A

  N/C

• 10.2 Is cash in Cash Processing department segregated by individual customer?

  Yes

  No

  N/A

  N/C

• 10.3 Are there effective dual controls?

  Yes

  No

  N/A

  N/C

• 10.4 Is independant weekly cash balancing undertaken, verified and recorded by management or Security Department?

  Yes

  No

  N/A

  N/C

• 10.5 There are no unfinished ATM processing work carried forward within each 24h cycle?

  Yes

  No

  N/A

  N/C

• 10.6 Is there a daily 3-way balance and reconcilliation between physical cash, customr ledger and G4S ledger. Are they signed daily by the supervisor and counter signed by the Branch Manager (no later than the following day)?

  Yes

  No

  N/A

11. Security

• 11.1 Have cameras been checked every morning before start of activities (refer to OB book)?

  Yes

  No

  N/A

  N/C

• 11.2 Are all cameras in the CMC operational?

  Yes

  No

  N/A

  N/C

• 11.3 Are camera positioned to cover all areas (no blind spots)?

  Yes

  No

  N/A

  N/C

• 11.4 Are all incidents footage being kept/CD cut and stored until resolved?

  Yes

  No

  N/A

  N/C

• 11.5 Do customers submitvideo footage request/is this filed and monitored daily by supervisor and BSO?

  Yes

  No

  N/A

  N/C

• 11.6 Do staff lockers for personnel belongings (no money or cell phones allowed)?

  Yes

  No

  N/A

  N/C

• 11.7 Are staff being searched before leaving the Cash Centre?

  Yes

  No

  N/A

  N/C

• 11.8 Are all cash locked away in vault during the night?

  Yes

  No

  N/A

  N/C

• 11.9 No cash lying around and left open/unattended at anytime?

  Yes

  No

  N/A

  N/C

• 11.10 Consumables are controlled and record being kept as and when required/signed for?

  Yes

  No

  N/A

  N/C

• 11.11Other stationary (float registers/teller summaries, etc.) controlled and locked away?

  Yes

  No

  N/A

  N/C

• 11.12 Is the CMC clean and tidy?

  Yes

  No

  N/A

  N/C

• 11.13 Aal dustbins emptied/bags kept for a week?

  Yes

  No

  N/A

  N/C

• 11.14 Filing done daily and kept in safe area/locked away?

  Yes

  No

  N/A

  N/C

• 11.15 Branch has a 3G card for redundency/backup?

  Yes

  No

  N/A

  N/C

• 11.16 All staff are dressed in clothes without side pockets?

  Yes

  No

  N/A

  N/C

12. Equipment

• 12.1 Does the NCC have enough equipment?

  Yes

  No

  N/A

  N/C

• 12.2 Is the counting equipment being serviced/if not has it bren reported to the supplier?

  Yes

  No

  N/A

  N/C

• 12.3 Are equipment cleaned daily?

  Yes

  No

  N/A

  N/C

• 12.4 Are all P/printers in good working order and kept clean?

  Yes

  No

  N/A

  N/C

• 12.5 No eating or drinking at teller desks. Is there a dedicated area for this?

  Yes

  No

  N/A

  N/C

• 12.6 Numeron test pack - is monthly check done and record kept for SARB audit purposes?

  Yes

  No

  N/A

  N/C

13. Staff

• 13.1 CMC Supervisor / Manager?

  Yes

  No

  N/A

  N/C

• 13.2 Cash Processing Supervisor?

  Yes

  No

  N/A

  N/C

• 13.3 Are all Cash Processing Tellers processing minimum of R 750,000 per day?

  Yes

  No

  N/A

  N/C

• Any additional info

• Additional Photos

  Media

• Audit done by

  Sign

• Date Audit Finalised

  Date

• Confirmed that all audit content was explained.

  Sign

• Date Audit Confirmed

  Date