Cash count audit

• Audit Title

• Document No.

• Client / Site

• Conducted on

  Date

• Prepared by

• Location
  Address

• Personnel

• Select date

  Date

General

• Is there an updated procedure manual for the office?

  Yes

  No

  N/A

• Is everyone required to take their vacation?

  Yes

  No

  N/A

• Is the official / department head bonded?

  Yes

  No

  N/A

• Is there a copy of the office fixed asset list on hand?

  Yes

  No

  N/A

• Is the inventory periodically reviewed and assets accounted for?

  Yes

  No

  N/A

Receipts

• Are receipts used for all intakes of money?

  Yes

  No

  N/A

• Are receipts prenumbered?

  Yes

  No

  N/A

• Are all receipts dated, signed and have the amount of money received filled out and a copy given to the customer?

  Yes

  No

  N/A

• Are all checks received properly filled out and stamped before the receipt is issued?

  Yes

  No

  N/A

• Does each cash drawer balance out daily and verified by a second party?

  Yes

  No

  N/A

• Are amounts collected appropriate?

  Yes

  No

  N/A

• Does someone other than the person receiving the money prepare the bank deposits daily?

  Yes

  No

  N/A

• Is mail opened daily and checks received stamped immediately?

  Yes

  No

  N/A

Dispursements

• Are all disbursements made by prenumbered checks?

  Yes

  No

  N/A

• Are all unused checks accounted for and adequately safeguarded ?

  Yes

  No

  N/A

• Are checks approved by someone other than the person responsible for keeping the books?

  Yes

  No

  N/A

• Are all voided checks marked void and accounted for?

  Yes

  No

  N/A

Bank accounts

• Are the bank statements reconciled monthly by someone other than who prepares the deposits and checks?

  Yes

  No

  N/A

• Are the bank statements and reconciliations turned into the auditors office in a timely manner?

  Yes

  No

  N/A

• Are voided checks accounted for and appropriately handled?

  Yes

  No

  N/A

Accounting bookkeeping reporting

• Are transactions entered daily?

  Yes

  No

  N/A

• Are daily transactions verified with the reports?

  Yes

  No

  N/A

Cash on hand

• Currency:

  Yes

  No

  N/A

• Checks, money orders & credit card transactions:

  Yes

  No

  N/A

• Total money on hand:

  Yes

  No

  N/A

• Minus starting funds:

  Yes

  No

  N/A

• Cash drawer balance:

  Yes

  No

  N/A

• Does the cash on hand balance with reports?

  Yes

  No

  N/A

• The above cash was counted in my presence and returned to me intact.

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