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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
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