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For example, a nursing home may hire or sell crutches and walking frames. Childcare centres may collect money for book clubs or the sale of uniforms, and neighborhood centres may provide photocopy and fax services. Although the amount of cash collected for these direct services may be a relatively small proportion of the organization's total budget, it is still usually a substantial amount of money. As such, it is important that the principles of probity and accountability apply to all cash collected within an organisation. 1. Organisations should develop a policy and guidelines for the introduction of services which involve cash handling. Before introducing new cash services or fees for existing services, organisations need to evaluate the proposed service; in terms of the organization's functions and goals, the viability of the services, the management infrastructure to control and audit it, and the possible risks of misappropriation. In particular, services that may be performed by other parties on behalf of an organisation pose a major risk of cash fraud. If so, then additional controls may need to be adopted by such organisations. 2. Organisations should establish and maintain a comprehensive register of all locations in the organisation where staff provide services which may require them to handle cash. Types of Cash Handling The Amount of Cash Collected 10 Quick & Simple Guidelines for Developing Cash Handling Policies and Procedures The register should list the cash services provided at each point and the positions or the staff needed to handle the cash. It is very difficult to control a system if aspects of it are unknown. Many Management Committees find that the number of cash services and the amounts collected in their organisation are more than they expect. The following need to be identified: how much cash is collected, when it is collected and how often funds are deposited with the administrative staff. These staff should notify the Management Committee if the usual amounts of cash from the organisation are not deposited within expected timeframes. The entire system should be documented; including sources, procedures, transfers and reconciliations. 3. Staff with appropriate financial training or experience should be recruited for positions that involve substantial cash handling. All staff who have to handle cash, or Coordinators who supervise staff who handle cash, should be given a statement of duties and training in basic cash handling procedures. They should also be given training in ethics and their public duty responsibilities. Staff must know what is expected of them and who to contact if they need help. Sometimes lines of responsibility become confused and supervision is not effective. For example, a member of staff responsible for cash handling in a childcare centre may be supervised by a Coordinator whose expertise is in childcare and who may feel that he or she should not have to supervise cash procedures. Under conditions of high workloads and lack of relief, staff may short cut procedures and therefore undermine accounting controls. Job rotation can help prevent organisations becoming dependant on one person for a particular function and make it easier to identify and correct procedural weaknesses and breaches. 4. The number of cash collection points and the number of staff handling cash should be limited to the minimum needed to provide reasonable access for service users and effective Management Committee control. Each cash collection point should have: An identity code which shows where the cash was collected A staff member whose statement of duties includes and describes the tasks associated with cash handling A nominated Management Committee member, for example, the Treasurer, whose responsibilities include overseeing all cash handling functions and records Documented procedures for collecting, receipting, securing, banking and accounting for cash collected and a clear statement about the documentation required The minimum possible number of official, accountable receipt books needed for the amounts of cash handled if staff use receipts or tickets not issued by the organisation, an important accounting control is lost and opportunities for corruption are introduced The means for securing cash both during the hours the service operates and after hours 5. Procedures for receipting, securing and transferring cash for similar services should be standardized and all procedures should be documented and clearly communicated by the Management Committee to staff. Any discrepancies between the amount of money collected and the total of receipts issued must be able to be traced to the person responsible for collecting, receipting and securing the funds. If different staff collect and receipt cash from a single counter, or use the same cash register, they each need to keep separate records. These should be a receipting system which incorporates an effective audit trail and links deposits to the accounting staff with receipts issued at cash collection points. Some organisations are large enough to enable responsibilities to be separated so that the person receiving the funds is not the person responsible for banking them. All procedures should be reviewed regularly and Management Committee s should check with staff to ensure procedures are workable and do not create any additional problems. 6. All cash should be processed through a single office, such as where the accounts are recorded. If this is not possible, staff should be informed of, and given training in, proper banking procedures. If staff bypass the banking system and deposit money directly into an account outside the organisation, there is an opportunity for discrepancies to occur or for others, such as members of the public, to think that the staff involved are, or might be corrupt. The movement of funds around an organisation and the bank need to be monitored and safeguarded. Sometimes staff are not aware of the security risks involved and deposit money into other accounts so that funds are accessible to make urgent purchases. The risks of accountability need to be identified and purchasing procedures structured so that there is no need for this to happen. 7. Accommodation for bookkeeping staff must be secure and accessible only to authorized staff. This is important for the safety of the staff and the funds. Administrative staff should be provided with workstations and equipment which enable them to isolate and secure the funds they are responsible for. Sometimes staff in smaller organisations have to handle cash or act as a cashier in addition to other unrelated duties. If possible, their cash handling duties should be segregated from their other tasks and the cash stored in a separate office. Of course, if this is not possible, the cash storage facilities should be secured and only accessible to the staff member responsible for handling the cash. It is a good idea to have a cash boxes which have two separate keys. Accountability is maintained where two people, such as a Management Committee member and a Coordinator, are always present when funds are lodged in or removed from the cash boxes. Each cash box should have a register which records the time of access, the source and amount of cash lodged or removed and the signatures of the two persons present. 8. Organisations that conduct fundraising activities should make sure that guidelines and procedures are in place for authorizing and conducting fundraising ventures, and that these are communicated to staff. Fundraising activities may involve staff in collecting and/or handling funds from outside the organization's financial systems. If there is no fundraising policy, the only safeguard is the trustworthiness of the staff involved. This places the funds at risk, as well as the reputations of the staff and the credibility of the organisation Staff need to obtain authorization from the Management Committee for any fundraising activity, follow proper procedures for handling the funds and have the records of the activity audited. Opportunities for fraud exist if staff sell unnumbered tickets, spend funds without banking, or do not issue receipts. 9. Procedures for reporting and investigating individual cash losses should be established and effectively communicated to staff. Procedures are needed for reporting thefts and guidelines which state who is responsible for investigations, how long the investigation should take and what the expected outcomes are. These outcomes will depend on the organization's policies, general codes of conduct and disciplinary procedures. The procedures also provide an important mechanism for identifying and correcting weaknesses or breakdowns in the system. 10. Sound internal audit and review processes need to be implemented. Existing procedures should be reviewed regularly to check that they provide the best and most efficient way to collect and process cash. For example, on-going monitoring can examine patterns or  unders or  orvers which may be attributable to particular staff (may imply either petty theft or inattention or inaccuracy). The risk of fraud or loss must be balanced against the staff resources needed to manage and operate the cash collection system. Cash collection systems should not hinder or conflict with the organization's main service objectives. # Ho$*06<\ Accent Text 2Organization NameOrganization Name 2AddressTaglinebHoHRj 2>V@~ "$l (08@HPX`hpx      P`."9" "?|$p (08@HPX`hpx      P`."" 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