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Summary - 14237_199
reading   keys,   and   duplicate   drawer   locking mechanisms  must  always  remain  in  the  locked custody  of  the  commissary  officer. Department  totals  should  be  reset  when  the register  is  read  and  secured  daily.  For  this  reason, the   department   reading   should   be   zero   (0) whenever the reading is taken at the end of the day and whenever the register is opened for the business  day. Cash register readings are usually taken by the check-out supervisor. In the absence of the check- out  supervisor,  the  readings  can  be  taken  by another   person   who   has   been   specifically designated   to   handle   this   responsibility.   The register operators and cash collection agents are prohibited   from   taking   register   readings; therefore,  register  operators  and  cash  collection agents should not be designated to take register readings  when  the  check-out  supervisor  is  not available to perform these responsibilities. In the situat  ion  where  the  check-out  supervisor  operates a  cash  register,  another  supervisor  must  be designated to take the readings for that register. The  supervisor  who  is  designated  to  take  the readings  must  retain  the  cash  register  keys during working hours. All cash register readings, including the readings for each drawer or multiple- drawer cash registers, should always be taken at the beginning of the working day and later when the  registers  are  closed  for  the  day.  In  fact,  all registers, including spares kept in another part of the  commissary  or  in  the  warehouse,  must  be  read at  the  end  of  the  business  day.  This  means  all registers  must  be  read  whether  they  have  been  used or  not. Generally, it is the sales audit clerk who col- lects  the  cash  register  reading  tapes.  When  a designated  person  other  than  the  sales  audit  clerk obtains   the   cash   register   reading   tapes,   this person must deposit the tapes in a locked box for subsequent  delivery  to  the  sales  audit  clerk. All detail tapes must be collected and secured at  the  end  of  each  business  day.  Register operators  and  cash  collection  agents  should  not have  access  to  detail  tapes.  Although  tapes, readings, and keys are not used at commissaries that   are   completely   equipped   with   electronic registers,  the  security  and  control  principles described  above  should  be  applied. TRANSFER   AND   COLLECTIONS   OF FUNDS.— There  are  various  methods  commissary supervisors can use to safeguard funds whenever funds are transferred and collected at check-out. Some  of  these  methods  are  discussed  below: Transfers   of   funds—Certain   individuals should  be  designated  as  cash  collection  agents. These  persons  should  issue  change  funds,  make partial  collections  of  receipts,  and  accept  all  funds at  the  close  of  the  register  operator’s  workday. Register  operators  should  not  count  funds  re- ceived or turned in unless they are directed to do so by the commissary officer because of unusual operator cash variances. In this case all transfers of   funds   between   the   register   operator   and collection  agent  will  be  counted  by  the  register operator  in  the  presence  of  the  collection  agent. Both parties will indicate their acceptance of the count  by  signing  a  Cash  Receipt  Certificate (NAVCOMPT  2114).  If  deemed  necessary  by the  commissary  officer,  counts  by  the  collection agent  may  be  witnessed  by  another  person  who will  also  sign  as  witness  to  the  count. Partial   collection   of   funds—In   order   to keep funds held at the check-out to a minimum, to ensure timely deposits, and to lessen the cash collection   agent’s   end-of-day   workload,   the commissary  officer  will  establish  schedules  for partial  collections  to  be  taken  throughout  the sales  day.  As  a  minimum,  a  partial  collection should be made at least 1 to 2 hours before the commissary  closes.  All  checks,  vendor  coupons, food   stamps   (except   those   needed   to   make change), and the bulk of $10 and $20 bills should be picked up and prepared for the partial pickup. Pickups should also be made if the dollar volume of  business  experienced  before  the  day’s  bank deposit warrants inclusion of such receipts in the deposit. Normally, partial collections of cash and cash  items  will  be  made  by  the  cash  collection agent who will not receipt for the funds collected. However,  when  a  person  other  than  the  collec- tion agent, such as the retail supervisor or check- out  supervisor,  is  authorized  by  the  commissary officer   to   make   pickups,   a   Cash   Receipt Certificate  (NAVCOMPT  2224)  must  be  issued. All  counts  will  be  verified  by  the  register  operator. The  receipt  must  be  signed  by  both  the  register operator and the person making the pickup. The original  receipt  must  be  held  by  the  register operator  and  turned  in  to  the  collection  agent when  the  final  turn-in  is  made.  The  copy  must be turned in to the collection agent with the cash and  collected  cash  items.  The  collection  agent should  then  verify  the  counts  in  the  presence  of the person making the collection. A receipt must 8-26

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