Finance audit

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Cash Procedures

Was the safe float counted daily over the last 1 month and does it match the expected amount? Review safe float tracker on SharePoint. (All exceptions should be documented)
Was the Cash Unders & Overs tracker on SharePoint being used daily for the last 3 months, and variances above (+/- £3) were investigated and documented?
Does the Lotto Machine and SMS reconcile for the last 4 weeks (SharePoint)?
Has the site updated the Cash Monitoring tracker on SharePoint daily with all cash bag entries?
Are the cash unders and overs at the tolerant level for the last 3 months in SMS?
Do you have a Food Offer?
Are the Cash overs and Shorts within tolerance on food sales tracker
What % of cash drops are over the £300 cash limit, including double drops for the last month?
Review Void performance for the last 3 months. Is the site within agreed thresholds? (2% Voids Qty, 1% Voids Value)
Review No Sale performance for the last 3 months. Is the site within agreed thresholds (1%) - 0 entries could indicate use of keys.
Review Refund performance for the last 3 months. Is the site within agreed threshold? (1%)
Review refunds report for the last 3 months and perform a spot check for the sample of 10 lines to verify if all paperwork is available. (Judgment must be applied based on observations)
Does Gas Transaction record any non-refunded manual fuel transactions for the last 7 days?

On Site Checks

Is all cash secured on site? (safe locked, no monies stored outside safe and around counter, secured coin box used only, no passwords left around, office doors are secured, no keys in the till, no SMS logins around the till area) The outcome must be documented, and judgment must be applied based.
Is the No Pin, No Pay prompt in position on the store and food offer tills?
Perform back office float check on site. Did the cash float balance against the expected amount? Outcome of float check must be documented.
Perform full tills counts (shop & food unit) and current Pods. Did the tills and Pods balance against the expected amount?
Are all G4S cash bags sealed on site and ready to be collected? if "NO", please provide the bags lodgement dates and reason why the bags were opened.
Please recount the G4S bags on the site to identify if the cash balance against the expected amount? This check must also be recorded on the SharePoint Cash Monitoring tracker.

Has the monthly Rolling Stock Check sheet been used on site with timely manner?
Were the high value weekly stock counts completed for the last 3 months within correct scheduled time frames: Tobacco, Full Off Licence, Spirits & Scratch Cards?
Are all the Inventory differences within acceptable threshold for the last 3 months? Judgement must be applied based on site and department.
Has the site completed Stock Investigation paperwork for variances over + or - £30? Judgement must be applied.
Review Waste for the last 3 months. Are all Departments within reasonable % or value? Judgement must be applied based on site and department. *Tobacco, Spirits, Car Accessories, Lotto, Car Wash, should not record any variances.

Perform physical counts on the Top 10 Tobacco Lines, Top 10 Off Licence, Top 5 E-Cigarettes, Ad Blue and the department line which lost the most previous month. Outcome of the counts should be documented.

Does Accounting Entry List Report record any variances between paid outs processed on the till vs back office for the last 2 months?
Review sample of 10 Paid out's paperwork (cash paid outs) on site to cross reference against the Detailed Accounting Entry List for the last 2 months to ensure compliance. Apply judgement taking into account value and nature of the transaction.
Review sample of 10 NMOP and Drive Off paperwork for the last 2 months against the BOSS portal to ensure compliance.

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