W. Va. Code R. § 179-4-140

Current through Register Vol. XLI, No. 36, September 6, 2024

Section 179-4-140 - Accounting Controls Within the Cashier's Cage

140.1. The assets for which a cashier is responsible shall be maintained on an imprest basis. At the end of each shift, the cashiers assigned to the outgoing shift shall record, on a cashier's count sheet, the face value of each cashier's cage inventory item counted and the total of the opening and closing cashier's cage inventories and shall reconcile the total closing inventory to the total opening inventory. The cashiers shall sign the completed cashier's count sheet attesting to the accuracy of the information contained on the cashier's count sheet.

140.2. At the conclusion of each day, at a minimum, a copy of the cashier's count sheet and related documentation shall be forwarded to the accounting department.

140.3. All accounting controls within the cashier's cage shall conform with the approved internal control system.

W. Va. Code R. § 179-4-140