Mo. Code Regs. tit. 11 § 45-8.080
Current through Register Vol. 49, No. 23, December 2, 2024
Section 11 CSR 45-8.080 - Accounting Controls Within the Cashier's CagePURPOSE: This rule establishes cashier's cage accounting controls.
(1) The assets for which the cashiers are 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.(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 for agreement of opening and closing inventories, agreement of amounts thereon to other records and documents required by this chapter and recording of transactions.(3) All accounting controls within the cashier's cage shall conform with the approved internal control system. AUTHORITY: sections 313.004, 313.805 and 313.825, RSMo Supp. 1993.* Emergency rule filed Sept. 1, 1993, effective Sept. 20, 1993, expired Jan. 17, 1994. Emergency rule filed Jan. 5, 1994, effective Jan. 18, 1994, expired Jan. 30, 1994. Original rule filed Sept. 1, 1993, effective Jan. 31, 1994. *Original authority: 313.004, RSMo 1993 and 313.805 and 313.825, RSMo 1991, amended 1993.