Cash Training: Basic Cash Control Training

Critical Policy Activities

1st Activity - Accountability

Accountability requires the person to have the authority to carry out the task. An employee receives a delegation of authority to handle cash through his/her job description that includes cash handling responsibilities. Any person who has delegated a task to someone remains accountable for ensuring the task is properly performed. Tasks can be delegated to someone only if that individual:

Possesses the appropriate knowledge and technical skill
Is actively involved in the task being performed

	Function	Description
1.	Individual Accountability involves delegation of authority	Knowing who has access to cash and why they have access to cash

2.	Cash Accountability involves security	Knowing where an asset is at all times

3.	Process Accountability requires documentation	Knowing what has occurred from the beginning to the end of the process

Cash handlers' supervisors are accountable for ensuring that: cash handling staff are trained on what to do in the event of a campus emergency and cashiering operations are included in unit/dept. campus disaster recovery planning.

Last Revised 7/11/2006