TE_CA_03-01_IMCOM_PR_G9_Internal_Controls_-_Cash_Management_Updated_11.04.15.docx

Chapter 1

Cash Management

CASH MANAGEMENT

REFERENCES:

a. AR 215-1, Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities, Appendix G, Cash Inventory and Retail Sales Accountability (Controls and Procedures)

b. DFAS 37-1, CHAPTER 32 “ACCOUNTING PROCEDURES FOR ARMY NONAPPROPRIATED FUND INSTRUMENTALITIES ”

1. Change Fund Administrators will be assigned by the Director of Family and Morale, Welfare, and Recreation in writing (Encl 1-1) and will be relieved of duty if or when change funds are turned in (Encl 1-2).

2. The Change Fund Administrator is responsible for the proper use and accountability of the change fund. The Change Fund Administrator may designate a representative to act in his/her place to assist in the issuing of cashier banks made-up of funds from the change fund and in the accountability of funds is maintained and all procedures are followed.

3. The use of point of sale systems (POS) or mechanical/electrical cash registers that are capable of recording the amount of each sale will be used to record all sales.

4. Receipts will be recorded by an internal memory that permits storage and recall of receipt data or continuous paper tape (for cash registers).

a. Receipts voucher (DA Form 1992) will be used to record any sales not rung though a register (i.e. room rental fee) or when POS systems are down.

b. Scatter sheets may also be used.

5. The sales amount displayed on the POS or cash register should be clearly visible to the customer.

6. All sales transactions will be documented by providing the customer with a pre-numbered sales receipt, imprinted guest check or register kick-out tape.

7. Only one person will be assigned to a cash register drawer. If the register has more than one cash drawer, each Cashier must retain a key to the register to control access or issued a separate POS user name and password.

8. Ensure the read-out key is not in the possession of the Cashier or that Cashiers do not prepare.

9. Registers will not be operated with the drawer left open.

10. Secure the cash register at all times.

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11. At the close of business, registers will be emptied of cash. The drawers will be kept open with the register controls locked.

12. Issuing change funds:

a. Change funds will be issued by the Change Fund Administrator or designated representative and signed for by the Cashier on DA Form 4082 (Daily Cashier’s Record) (Encl 1-3).

b. Pre-numbered cash control documents (guest checks, tickets, etc.) will be issued to the Cashier at the same time as the change fund using the Form Accountability portion of the DA Form 4082 or cash issue log.

c. Once the Cashier’s signature is received, the DA Form 4082 will be placed in the safe as a receipt for the issued change fund.

d. A cash issue log may be maintained in lieu of the DA Form 4082 (Encl 1-4) as long as it is kept in the safe at all times to document the assignment and return of cash.

e. The amount of an activity’s change fund will not exceed one month’s operating requirements for that activity. There will be no more than one change fund issued to an activity.

f. Cash received from operations may be used to replenish the change fund at the end of the day as long as daily income is deposited in total and all checks cashed from these funds are deposited in accordance with regulations and local policy.

g. Change funds will be secured in an approved safe. Change funds will be specifically identified and not be commingled with any other funds maintained in the activity’s safe. The Change Fund Administrator at each location will ensure all funds are present and accounted for on a daily basis.

h. At no time will payroll checks or second party checks be cashed. In addition, at no time will the change fund be used to exchange US dollars for foreign currency.

13. Over-rings (ringing up of more than the transaction amount) or under-rings (ringing up of less than the transaction amount) are not to be adjusted by subtracting or adding to a later customer sale.

a. Over-rings or under-rings will be voided and verified on the cash register tape and initialed by the Register Cashier’s supervisor or logged on a over/under ring log, which is initialized by the supervisor.

b. The correct sale will be rung and the transaction completed.

c. The over/under-rings will be explained on the DA Form 4082 (Daily Cashier’s Record) and forwarded along with the voided kick-out tape or over/under ring log.

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14. Refunds:

a. Refunds may be made from the Cashier’s cash drawer if funds are available. Refunds up to $50.00 may be made from daily cash receipts, but a pre-numbered receipt for the refund must accompany the refund. Refunds greater than $100.00 will be issued in a check form. The refund is requested by memorandum through Financial Management Division to the NAF Central Accounting Office Encl 1-9 and a copy of the original sale receipt must be attached. The memorandum must include the customer's name, amount of refund, reason for refund and the applicable accounting data

b. Credit card refunds are processed using the following steps for goods when the initial payment is made using credit, debit, gift card, the FMWR Master Card, or the FMWR Private Label Card, and the Customer has a receipt:

1. The Activity Clerk determines the type of card used based on the Customer’s receipt from the initial transaction.

2. The Activity Clerk determines and selects the appropriate type of hardware used based on credit or debit card type.

3. The Activity Clerk selects the appropriate payment code using the RecTrac 10.1/CYMS Point of Sale module.

Note: Select payment “Code 3” for Visa or Master Card. Select payment “Code 4” for Discover, American Express, or Fleet. Select payment “Code 5” for the FMWR Master Card or FMWR Private Label Card. Select payment “Code 6” for Gift Card.

4. The Activity Clerk asks the Customer to swipe the card used in the original transaction.

Note: When processing using the MX830 hardware, the Customer is prompted to select credit or debit using the MX830 hardware after swiping the card used in the original transaction. If the Customer is using a debit card, the Customer enters the PIN code. If the Customer is using a credit card, the authorization receipts print once the MX830 has processed the card. If the MICRImage hardware is used, the Activity Clerk:

5. Selects “Authorize,” if the card number and expiration date are accepted when the Customer swipes his/her card through the MICRImage slot.

6. The Activity Clerk manually enters the card number and expiration date in RecTrac if the information is not accepted. Select “Authorize,” once the card number and expiration date are entered.

Note: For both the MX830 and MICRImage hardware, the Activity Clerk completes the following steps to complete the refund transaction:

7. Print two copies of authorization receipts.

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8. Ask the Customer to sign the authorization receipt.

9. Place the signed authorization receipt in the Cash Drawer after the Customer returns the signed copy.

10. Pass the second copy of the authorization receipt to the Customer.

11. Conduct the End-of-Shift process as outlined in the End-of-Shift Procedures.

15. Turning in funds for POS users:

a. The POS Cashier will use the electronic End of Shift (EOS) Cash Out process instead of annotating the amounts on a DA Form 4082 unless specifically required or returning accountable documents.

b. The amount of change fund issued is extracted from the total cash drawer, documented on a DA Form 4082 or cash issue form and turned into the Change Fund Administrator.

c. Remaining cash and coin amounts are entered in the applicable fields for quantity of items. The dollar amounts will calculate automatically.

d. Checks and credit card information are also entered in the cashier accountability applicable fields.

e. The POS Cashier will click on the “Process” button and receive an EOS Cash Out Report, which will be printed and signed by the Cashier. This will automatically log out the POS Register Cashier. It is important that the Cashier is logged out to allow proper reconciliation of the receipts.

f. The EOS Report will be turned in with the money collected during the POS C Cashier’s shift.

g. The POS Cashier should not have any access to the General Ledger, Cash Journal, or Daily Activity Reports (DAR).

h. The change fund will be turned in and verified by the manager/supervisor with a copy of the DA Form 4082 (Encl 1-3) or by signing the change fund log.

16. Turning in funds for cash register users:

a. Only the Manager or Manager’s Representative will take the register reading.

Cash Register Operators will not take readings. If the Manager operates the register another individual must take the reading.

b. The register will be read at the change of each Register Operator’s shift.

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c. Cash register readings will be cleared by management only at the end of the month.

d. The register tape will be attached to the DAR as supporting documentation for the register sales.

e. Individual Cashier’s will account for change funds, pre-numbered cash control documents, and cash receipts in the appropriate portion of DA Form 4082.

f. Cashier’s are relieved of responsibility only upon a cash count of the funds turned in.

17. The cashier accountability block of the DA Form 4082 is completed as follows:

a. “Total Cash and Checks” is the total from the cash count.

b. “Less Change Fund” block is from the Change Fund issued.

c. “Net Cash” equals Total Cash and Checks “minus” Change Funds.

d. “Total Credit Cards”, equals the total of all commercial credit cards used (VISA, Master Charge, etc.).

e. “Coupons Redeemed” and “Other Redemption” (promotional coupons and employee meal) totals.

f. “Cash over (short)” is determined by adding the net cash, total credit cards, coupons, other redemptions and placing this total in the Total cashier accountability. The register accountability goes on the next line. The difference is either cash over / short or nil “0”. Circle the appropriate one.

18. The manager or manager’s representative will compute the register accountability block of the DA Form 4082 as follows:

a. “Closing Reading” block should be posted from the closing reading of the register detail tape by key and total.

b. “Opening Reading” block should be posted from the beginning reading on the register detail tape by key and total.

c. “Register Corrections (over or under-rings) should be posted to the applicable block if not corrected during regular shift.

d. Total “Net Register Accountability” is transferred to the “Less: Register Accountability” section of the DA Form 4082.

19. When cash accountability is transferred, the person accepting the cash will verify and document the amount on the DA Form 4082. If this is not completed in the 1-5 presence of the person relinquishing control and there is a discrepancy, the person receiving the cash will immediately request a recount by another individual.

20. Register sales and pre-numbered cash control documents will be reconciled with cash collected.

21. Cashiers will not keep overages. Nor will anyone be required to make up shortages unless that person is held liable as a result of an investigation by proper authorities. Cash overages and shortages will be recorded on DA Form 4082.

22. Overage and shortage logs will be maintained for all employees that handle cash (Encl 1-6).

a. Entries will be made for every shift that the cashier completes.

b. If there is no overage or shortage for that shift, it will be annotated as such.

c. Overage/shortage logs identify Cashier’s trends. A Cashier who balances every shift with no overage or shortage is just suspect as one with constant fluctuations. Excessive cash overages/shortages may be grounds for termination.

d. Overage/shortage logs should include:

(1) Date.

(2) Cashiers Name.

(3) Total Register Accountability (recorded sales).

(4) Total Cashier Accountability (cash turned-in).

(5) Overage/shortage in dollars and percentage.

(6) Explanations for variances over 2%.

(7) Monthly Totals.

e. Employees should sign their overage/shortage log at the end of every month. These documents should be kept on file for a minimum of one year.

23. Deposit of cash receipts.

a. Cash receipts from sales and operations will be deposited with the approved banking facility. Bank deposits will be kept under the personal physical custody of the employee making the deposit until the funds are placed in the night depository or turned-over to the proper personnel at the approved banking facility. It is important that the day’s deposit be dropped after the activity has prepared the deposit and verified the authorized change fund. Use of the night depository is required to ensure all funds are accounted for and not left in the activity.

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b. Deposits of cash receipts are required:

(1) When the total of cash receipts exceeds $500.

(2) When seven (7) days have elapsed since the last deposit.

(3) On the last business day of the month, regardless of the amount of cash receipts .

(4) All deposits will be made as soon as possible after the activity’s close of business.

c. Deposits will be recorded on preprinted, three copy deposit tickets. Personnel making deposits will ensure all copies of the deposit tickets are legible, clear, and reflect all currency and that checks are included in the deposit. When necessary, more than one deposit ticket may be used to record a deposit.

d. Daily deposits of cash receipts will be deposited at the approved banking facility.

Coins and currency in the daily receipts may be used to restore the change funds to desirable denominations; however, daily cash receipts will not be used to increase the amount of change funds. Change funds may only be increased when approved by the Fund Custodian and through a check issued by the respective Central Accounting Office (CAO).

e. All revenue received from the daily sales and operations will be secured in a safe or other approved security device until the daily deposit is made.

f. Large deposits of $5,000 in both cash and checks will be made only with a military police escort. This is very important in the event a Risk Management Program claim has to be filed. It also creates a safer environment for the employee making the night drop at the bank.

24. Daily Activity Reports:

a. A DAR is prepared daily for all activity regardless of the amount of revenue produced. The DAR will cover the period the amount was earned, and a DAR is prepared at the last business day of the month regardless if revenue was generated or not.

b. While there is no prescribed format for a DAR, Encl 1-8 contains a sample format, which can be adapted to each activity’s respective needs. As a minimum, DARs must contain the:

(1) Date of the report.

(2) Day(s) covered by the report.

(3) Activity’s location code.

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(4) All revenue earned during the period.

(5) Cash overages and shortages.

(6) Name and signature of the DAR preparer.

(7) Name and signature of the DAR verifier.

c. A DAR must have the following supporting documentation attached before submission to the Central Accounting Office:

(1) Validated Pink Bank Deposit Slip(s).

(2) Receipts (yellow copies) and/or cash register tape/ Rec Trac/ MICROS/ CYMS printout.

(3) DA Form 4082, Daily Cashier’s Report.

(4) Other documentation pertaining to daily sales (i.e. credit card slips and batch reports, coupons, MWR Bucks, Party Contracts, U-haul Contracts etc.).

d. DARs must be submitted to NFS no later than the second business day to ensure timely submission. The regulation states that source documents (DARs, inventories etc.) must be forwarded to the Central Accounting Office by the second working day. If the DAR is submitted thru the Electronic Document Management (EDM) process, the original with all source documents will only be kept at the activity for 60 days after the end of the accounting period.

25. REC TRAC/CYMS/GOLF TRAC:

(1) Take cash drawer to the designated computer to cash down and log in as the user assigned to the drawer.

(2) Select “End of Shift by Drawer” button and enter assigned drawer number.

(3) Enter cash totals by the quantity of each denomination. The program will compute the values automatically according to the figures put in. Select “Process” to continue.

(4) Tender Balancing Update: Verify all checks, cash, coupons, credit card, etc. (NOTE: MWR Bucks should be accounted for in $5 increments as received). Select “Process” to continue. (Depending on the user setting being used, this will either finish processing the drawer or bring the user to another screen where the user can view any overage and shortage totals and have a chance to recalculate their total.

26. ACCOUNTING FOR PARTY CONTRACTS: Party contracts, must be pre-numbered. Party contracts must be paid in full the day of the party except for protocol events and organization requiring purchase requests to pay for special events.

1-8 These types of party contracts are to be accounted for on the activity’s DAR as follows:

5D-301/501-(dept code) $ (amount of party contract)

**The accounting copy of the party contract must be attached to the DAR**

When payment is received, the payment will be accounted for on the activity’s DAR as follows:

Debit (DR) Amount Credit (CR) Amount 5D-110/111/139-(dept code) $ (amount of party contract)

5D-140-00 (state party contract #) $ (amount of party contract)

27. UNANNOUNCED CASH COUNTS: The Financial Management Division will conduct and document quarterly unannounced cash counts of all operational change funds. Managers or their representatives will make unannounced counts of petty cash and change funds at least quarterly. Unannounced counts will not preclude making announced counts, each of which is documented.

a. Procedures for the cash count are as follows:

(1) Upon arriving at the activity, the manager or designated representative will be informed that a surprise cash count will be conducted.

(2) Although the least amount of disruption is desired, the cashiers will be interrupted to conduct the cash count checking the money in their drawer.

(3) The FMD Representative will note the time the cash count occurs and annotate it immediately on the DA 4082.

b. The FMD will count the cash in each cashier’s drawer and annotate the number of bills and amount counted. Checks and credit card receipts will also be added and reported on the DA 4082. Other negotiable instruments, such as gift certificates will also be annotated on the 4082. These will be tallied to provide the overall cash accountability for the cashier.

(1) After counting the amounts in the cashier(s)’ register, a separate DA 4082 should be completed for the amount in the activity’s safe(s).

(2) Other cash holding areas, such as change machines, ball machines, should also be emptied and counted.

(3) The FMD will tally all monies collected on a separate DA 4082.

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(4) The FMD will request a cash journal be printed out by cashier at the time the cash count is taken and determine if the cashier was over/short by comparing the printout with the amount counted and documented on the DAR.

(5) Any cashier overages or shortages may be investigated at the time of the cash count. However, if the correction cannot be made immediately, the cashier will be marked over/short. At the end of the shift, the cashier will count out their drawer as usual and submit their end of day DAR.

(6) If the change fund in the safe is determined to be over, that amount will be deposited with the day’s receipts. In addition, the amount over should be rung up in the Cash Overage Posting transaction code in the point of sale (POS) system (RecTrac, GolfTrac, CYMS) by the manager and submitted on that days DAR.

(7) If the change fund in the safe is determined to be short, the shortage will be documented, and a memo (enclosure 3) requesting replenishment of the shortage will be submitted through the Financial Management Branch, Fund Manager (Director of Morale, Welfare, and Recreation) to NAF Financial Services (NFS).

(8) Where possible (i.e. copier available), the FMB will leave a copy of the report with the activity manager prior to leaving

1-10 (Office Symbol)

MEMORANDUM FOR Jane Smith, ABC Activity, XX

SUBJECT: Appointment of Primary Change Fund Administrator

1. Appointment. Effective this date, you are hereby appointed as Primary Change Fund Administrator for the purpose set forth below.

a. Your fund amount is:

Total Fund(s) $ 4,500.00

b. Your appointment shall remain in effect until you are requested by the Director of Family and Morale, Welfare, and Recreation (DFMWR) to return the fund or when relieved of duty.

2. Responsibilities. As Primary Administrator of this/these fund(s) you are responsible for the following:

a. Security and financial accounting of all transactions involved in the control of such funds. Cash handling procedures shall comply with local standard operating procedures and updates as well as with paragraph 32040111 of DFAS-IN Regulation 37-1, Accounting Procedures for Army Nonappropriated Fund Instrumentalities.

b. Accounting, safeguarding, and internal controls shall be in compliance with:

(1) Appendix G, AR 215-1, Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities.

(2) Paragraph 32040111 of DFAS IN Regulation 37-1, Accounting Procedures for Army Nonappropriated Fund Instrumentalities.

c. Petty Cash purchases shall comply with Chapter 1, 3, and 4 of AR 215-4, NAF Contracting.

d . Conformance with other applicable command regulations and directives.

Encl 1-1 1-11

(Office Symbol)

SUBJECT: Appointment of Primary Change Fund Administrator

3. Limitations.

a. As Primary Administrator, the fund will be used solely in connection with duly authorized business.

b. Should irregular procurement or other unauthorized procurement action occur, the responsibility of such action shall fall upon the Alternate Administrator.

4. Standards of Conduct. You will comply with the standards of conduct prescribed by DOD 5500.7-R, Joint Ethics Regulation (JER).

5. Authority. Your appointment as Primary Administrator is made under the authority of AR 215-1, Appendix G.

6. This memorandum supersedes all others dated before (date of appointment) for location XX primary change fund administrator.

CF:

NAF Financial Services

ACKNOWLEDGMENT

I acknowledge the appointment by the Director of Family and Morale, Welfare, and Recreation and accept the responsibilities and limitations set forth in this memorandum, and will keep a copy of this memorandum on file.

(Signature) (Date)

Jane Smith (Printed Name) 1-12 Encl 1-1

(Office Symbol) (Date)

MEMORANDUM FOR Jane Smith, (Activity), (Garrison)

SUBJECT: Relief of Primary Change Fund Administrator

1. Relief of Duty. Effective this date, you are hereby relieved as Primary Change Fund Administrator for the (Activity Name), location code XX.

a. Change/Petty Cash/Special Event fund amount:

Total Fund(s) $ 1500.00

b. Your change fund in the amount of $1,500 was deposited into the MWROE bank account at (Banking Institution Name) on (Date) (Encl).

c. You are relieved of this responsibility until requested by the Director of Family and Morale, Welfare and Recreation (DFMWR) to accept appointment of the fund.

2. Standards of Conduct. You will comply with the standards of conduct prescribed by DOD 5500.7-R, Joint Ethics Regulation (JER).

3. Authority. Your relief as Primary Administrator is made under the authority of AR 215-1, Appendix G.

4. This memorandum supersedes all others dated before (Effective Date) for the (Activity Name) Change Fund Administrator, location code XX.

CF:

NFS

1-13 Encl 1-2

ACKNOWLEDGMENT

I acknowledge the relief of duty by the Director of Family and Morale, Welfare and Recreation and accept the responsibilities and limitations set forth in this memorandum dated ______________, and will keep a copy of this memorandum on file.

(Signature) (Date)

Jane Smith (Printed Name)

Encl 1-2

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Enc1-3 1-15

Encl 1-4 1-16

Encl 1-5

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OVER/UNDER - RING LOG

$AMT

UNDER - RING

$AMT

SUPERVISORS

INITIALS

1-18 Encl 1-6

Encl 1-6

Encl 1-7

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Encl 1-8

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(OFFICE SYMBOL) (DATE)

MEMORANDUM FOR Financial Management Division

SUBJECT: Refund of Fees

1. Request a refund check be issued to:

2. Copies of the initial revenue receipts are attached.

3. Point of contact for this is Sally Struthers, x3436.

4. Request a check is Federal Expressed to Financial Management Division, Bldg 550, 2nd Street and South Loop, Fort Irwin, CA 92310.

SALLY STRUTHERS

Director, CDS

AFZJ-PAF Ms. Struthers/sss/DSN 470-5420

Financial Management Division, Ft. Irwin, CA 92310 (DATE)

FOR NAF Financial Services, Texarkana, TX

Request for Refund is APPROVED/DISAPPROVED.

CLINT EASTWOOD

Chief, Financial Management Division

Encl 1-9

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Microsoft_Excel_97-2003_Worksheet1.xls DA Form 4080

TRANSFERS BETWEEN ACTIVITIES For use of this form, see AR 215-5; the proponent agency is USAFAC FUND . 010 TRANSFER NUMBER 555

INSTALLATION (Name and address)

STOCK NUMBER DESCRIPTION UNIT QUAN-TITY UNIT PRICE AMOUNT

NA Ground Beef lbs. 20 1 00 20 00

NA Hamburger Buns Pkg 10 40 4 01

24 02

DATE . 1 Oct 02 ISSUING ACTIVITY . Food Cost of Goods SIGNATURE OF MANAGER . Bill Smith

DATE . 1 Oct 02 ISSUING ACTIVITY . Breakage & Spoilage SIGNATURE OF MANAGER . B. W. Wilson

DATE . 1 Oct 02 ISSUING ACTIVITY . Bowling Center Manager SIGNATURE OF MANAGER . Mark Miller

FORM . 1 Jun 73

DA

SF 700

SECURITY CONTAINER INFORMATION . INSTRUCTIONS 1. AREA OR POST . (if required) 2. BUILDING . (if required) 3. ROOM NO. . (if required) CONTAINER NUMBER

1. COMPLETE PART 1 AND PART 2A (ON END

FLAP). 4. ACTIVITY (DIVISION, BRANCH, SECTION OR OFFICE) 5. CONTAINER NO.

2. DETACH PART 1 AND ATTACH TO INSIDE OF COMBINATION

CONTAINER. 6. MFG & TYPE 7. MFG & TYPE LOCK 8. DATE COMBINATION

3. MARK PART 2 AND 2A WITH HIGHEST CONTAINER CHANGED

CLASSIFICATION STORED IN THIS CONTAINER. _____turns to the (Right) (Left) stop at _____

4. DETACH PART 2A AND INSERT IN ENVELOPE. 9. NAME AND SIGNATURE OF PERSON MAKING CHANGE _____turns to the (Right) (Left) stop at _____

5. SEE PRIVACY ACT STATEMENT ON REVERSE. _____turns to the (Right) (Left) stop at _____

10. Immediately notify one of the following persons, if this container is found open or unattended.

EMPLOYEE NAME HOME ADDRESS HOME PHONE

WARNING

UNCLASSFIED UPON CHANGE OF COMBINATION.

1. ATTACH TO INSIDE OF CONTAINER 2A

STANDARD FORM 700 (8-85)

Prescribed by GSA/ISOO

32 CFR 2003

700-101

NSN 7540-01-214-5372

WARNING

WHEN COMBINATION ON PART 2A IS ENCLOSED, THIS

ENVELOPE MUST BE SAFE GUARDED IN ACCORDANCE WITH

APPROPRIATED SECURITY REQUIREMENTS.

DETACH HERE

THIS COPY CONTAINS CLASSIFIED INFORMATION WHEN COMBINATION IS ENTERNED

Sf 700 (8-85) Prescribed by

GSA/ISOO

32 CFR 2003

INSERT IN

ENVELOPE

SF 702

SECURITY CONTAINER CHECK SHEET SECURITY CONTAINER CHECK SHEET

TO (if required) THRU (if required) FROM ROOM NO. BUILDING CONTAINER NO.

1-Oct-02 101A 702 128453

CERTIFICATION CERTIFICATION

I CERTIFY, BY MY INITIALS BELOW, THAT I HAVE OPENED, CLOSED OR CHECKED THIS SECURITY CONTAINER IN ACCORDANCE WITH PERTAINENT AGENCY REGULATIONS AND OPERATING INSTRUCTIONS. I CERTIFY, BY MY INITIALS BELOW, THAT I HAVE OPENED, CLOSED OR CHECKED THIS SECURITY CONTAINER IN ACCORDANCE WITH PERTAINENT AGENCY REGULATIONS AND OPERATING INSTRUCTIONS.

OPENED BY OPENED BY OPENED BY GUARD CHECK (if required) OPENED BY OPENED BY OPENED BY GUARD CHECK (if required)

INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME

10/1 0805 2210 2230

10/2 0745 2200 2330

10/3 0810 2330 2345

10/4 0800 2335 2345

10/5 0815 2300 2330

10/6 0900 2240 2300

DATE

702-101

NSN 7540-01-213-7900

--------------------------------------------------------------------------FOLD HERE -- REVERSE FOLD FOR FULL USE OF BOTH SIDES -- FOLD HERE --------------------------------------------------------------------------------

DATE

GL

GL

GL

GL

GL

GL

AR

AR

AR

AR

SM

SM

AR

AR

AR

AR

SM

SM

STANDARD FORM 702 (8-85)

DA Form 4082

ACTIVITY/LOCATION DATE

CHANGE FUND ISSUED

CASH RECEIVED BY (Cashier's signature)

II. FORM ACCOUNTABILITY

FORM BEGINNING NO. ENDING NO. FORM BEGINNING NO. ENDING NO.

III. REGISTER ACCOUNTABILITY

KEY 1 2 3 4 5 6 7 8 TOTAL

CLOSING READING

OPENING READING -

REGISTER CORREEC- +

TION - (Approved by)

NET REGISTER ACCOUNT- ABILITY =

IV CASH COUNT

QUANTITY DENOMINATION AMOUNT

TOTAL CASH AND CHECKS

LESS CHANGE FUND

NET CASH

ADD: TOTAL CREDIT CARDS

COUPONS REDEEMED

OTHER REDEMPTIONS

CHARGES

TOTAL CASHIER ACCOUNTABILITY

LESS: REGISTER ACCOUNTABILITY

CASH OVER (SHORT)

CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS

TURN IN BY (Cashier) RECEIVED BY (Supervisor)

TOTAL CASH

REMARKS

DA FORM 4082, FEB 84 EDITION OF OCT 82 IS OBSOLETE USAPPC V1.00

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

DAILY CASHIER'S RECORD3

For use of this form, see AR 215-5; agency is USAFAC

DA 4082 Beg

ACTIVITY/LOCATION DATE

CHANGE FUND ISSUED

CASH RECEIVED BY (Cashier's signature)

II. FORM ACCOUNTABILITY

FORM BEGINNING NO. ENDING NO. FORM BEGINNING NO. ENDING NO.

III. REGISTER ACCOUNTABILITY

KEY 1 2 3 4 5 6 7 8 TOTAL

CLOSING READING

OPENING READING -

REGISTER CORREEC- +

TION - (Approved by)

NET REGISTER ACCOUNT- ABILITY =

IV CASH COUNT

QUANTITY DENOMINATION AMOUNT

TOTAL CASH AND CHECKS

LESS CHANGE FUND

NET CASH

ADD: TOTAL CREDIT CARDS

COUPONS REDEEMED

OTHER REDEMPTIONS

CHARGES

TOTAL CASHIER ACCOUNTABILITY

LESS: REGISTER ACCOUNTABILITY

CASH OVER (SHORT)

CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS

TURN IN BY (Cashier) RECEIVED BY (Supervisor)

TOTAL CASH

REMARKS

DA FORM 4082, FEB 84 EDITION OF OCT 82 IS OBSOLETE USAPPC V1.00

responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

DAILY CASHIER'S RECORD3

For use of this form, see AR 215-5; agency is USAFAC

Youth Activities Center

12 Oct 13

200.00

Karmin Hamilton

Tickets

003000

003500

DA 4082 End

ACTIVITY/LOCATION DATE

CHANGE FUND ISSUED

CASH RECEIVED BY (Cashier's signature)

II. FORM ACCOUNTABILITY

FORM BEGINNING NO. ENDING NO. FORM BEGINNING NO. ENDING NO.

III. REGISTER ACCOUNTABILITY

KEY 1 2 3 4 5 6 7 8 TOTAL

CLOSING READING

OPENING READING -

REGISTER CORREEC- +

TION - (Approved by)

NET REGISTER ACCOUNT- ABILITY =

IV CASH COUNT

QUANTITY DENOMINATION AMOUNT

TOTAL CASH AND CHECKS

LESS CHANGE FUND

NET CASH

ADD: TOTAL CREDIT CARDS

COUPONS REDEEMED

OTHER REDEMPTIONS

CHARGES

TOTAL CASHIER ACCOUNTABILITY

LESS: REGISTER ACCOUNTABILITY

CASH OVER (SHORT)

CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS

TURN IN BY (Cashier) RECEIVED BY (Supervisor)

TOTAL CASH

REMARKS

DA FORM 4082, FEB 84 EDITION OF OCT 82 IS OBSOLETE USAPPC V1.00

responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

DAILY CASHIER'S RECORD3

For use of this form, see AR 215-5; agency is USAFAC

Youth Activities Center

12 Oct 02

200.00

Karmin Hamilton

Tickets

003000

003500

9273.58

8718.48

(3.75)

B.J.

551.35

Checks 20's 10's 5's 1's .25 .10 .05

728 35

728 35 200 -- 528 35 20 --

548 35 551 35 3 --

Karmin Hamilton

Bob Jones image4.emf image5.emf

Microsoft_Excel_97-2003_Worksheet2.xls DA Form 4080

TRANSFERS BETWEEN ACTIVITIES For use of this form, see AR 215-5; the proponent agency is USAFAC FUND . 010 TRANSFER NUMBER 555

INSTALLATION (Name and address)

STOCK NUMBER DESCRIPTION UNIT QUAN-TITY UNIT PRICE AMOUNT

NA Ground Beef lbs. 20 1 00 20 00

NA Hamburger Buns Pkg 10 40 4 01

24 02

DATE . 1 Oct 02 ISSUING ACTIVITY . Food Cost of Goods SIGNATURE OF MANAGER . Bill Smith

DATE . 1 Oct 02 ISSUING ACTIVITY . Breakage & Spoilage SIGNATURE OF MANAGER . B. W. Wilson

DATE . 1 Oct 02 ISSUING ACTIVITY . Bowling Center Manager SIGNATURE OF MANAGER . Mark Miller

FORM . 1 Jun 73

DA

SF 700

SECURITY CONTAINER INFORMATION . INSTRUCTIONS 1. AREA OR POST . (if required) 2. BUILDING . (if required) 3. ROOM NO. . (if required) CONTAINER NUMBER

1. COMPLETE PART 1 AND PART 2A (ON END

FLAP). 4. ACTIVITY (DIVISION, BRANCH, SECTION OR OFFICE) 5. CONTAINER NO.

2. DETACH PART 1 AND ATTACH TO INSIDE OF COMBINATION

CONTAINER. 6. MFG & TYPE 7. MFG & TYPE LOCK 8. DATE COMBINATION

3. MARK PART 2 AND 2A WITH HIGHEST CONTAINER CHANGED

CLASSIFICATION STORED IN THIS CONTAINER. _____turns to the (Right) (Left) stop at _____

4. DETACH PART 2A AND INSERT IN ENVELOPE. 9. NAME AND SIGNATURE OF PERSON MAKING CHANGE _____turns to the (Right) (Left) stop at _____

5. SEE PRIVACY ACT STATEMENT ON REVERSE. _____turns to the (Right) (Left) stop at _____

10. Immediately notify one of the following persons, if this container is found open or unattended.

EMPLOYEE NAME HOME ADDRESS HOME PHONE

WARNING

UNCLASSFIED UPON CHANGE OF COMBINATION.

1. ATTACH TO INSIDE OF CONTAINER 2A

STANDARD FORM 700 (8-85)

32 CFR 2003

700-101

NSN 7540-01-214-5372

WARNING

WHEN COMBINATION ON PART 2A IS ENCLOSED, THIS

ENVELOPE MUST BE SAFE GUARDED IN ACCORDANCE WITH

APPROPRIATED SECURITY REQUIREMENTS.

DETACH HERE

THIS COPY CONTAINS CLASSIFIED INFORMATION WHEN COMBINATION IS ENTERNED

Sf 700 (8-85) Prescribed by

GSA/ISOO

32 CFR 2003

INSERT IN

ENVELOPE

SF 702

SECURITY CONTAINER CHECK SHEET SECURITY CONTAINER CHECK SHEET

TO (if required) THRU (if required) FROM ROOM NO. BUILDING CONTAINER NO.

1-Oct-02 101A 702 128453

CERTIFICATION CERTIFICATION

I CERTIFY, BY MY INITIALS BELOW, THAT I HAVE OPENED, CLOSED OR CHECKED THIS SECURITY CONTAINER IN ACCORDANCE WITH PERTAINENT AGENCY REGULATIONS AND OPERATING INSTRUCTIONS. I CERTIFY, BY MY INITIALS BELOW, THAT I HAVE OPENED, CLOSED OR CHECKED THIS SECURITY CONTAINER IN ACCORDANCE WITH PERTAINENT AGENCY REGULATIONS AND OPERATING INSTRUCTIONS.

OPENED BY OPENED BY OPENED BY GUARD CHECK (if required) OPENED BY OPENED BY OPENED BY GUARD CHECK (if required)

INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME INITIALS TIME

10/1 0805 2210 2230

10/2 0745 2200 2330

10/3 0810 2330 2345

10/4 0800 2335 2345

10/5 0815 2300 2330

10/6 0900 2240 2300

DATE

702-101

NSN 7540-01-213-7900

--------------------------------------------------------------------------FOLD HERE -- REVERSE FOLD FOR FULL USE OF BOTH SIDES -- FOLD HERE --------------------------------------------------------------------------------

DATE

GL

GL

GL

GL

GL

GL

AR

AR

AR

AR

SM

SM

AR

AR

AR

AR

SM

SM

STANDARD FORM 702 (8-85)

DA Form 4082

ACTIVITY/LOCATION DATE

CHANGE FUND ISSUED

CASH RECEIVED BY (Cashier's signature)

II. FORM ACCOUNTABILITY

FORM BEGINNING NO. ENDING NO. FORM BEGINNING NO. ENDING NO.

III. REGISTER ACCOUNTABILITY

KEY 1 2 3 4 5 6 7 8 TOTAL

CLOSING READING

OPENING READING -

REGISTER CORREEC- +

TION - (Approved by)

NET REGISTER ACCOUNT- ABILITY =

IV CASH COUNT

QUANTITY DENOMINATION AMOUNT

TOTAL CASH AND CHECKS

LESS CHANGE FUND

NET CASH

ADD: TOTAL CREDIT CARDS

COUPONS REDEEMED

OTHER REDEMPTIONS

CHARGES

TOTAL CASHIER ACCOUNTABILITY

LESS: REGISTER ACCOUNTABILITY

CASH OVER (SHORT)

CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS

TURN IN BY (Cashier) RECEIVED BY (Supervisor)

TOTAL CASH

REMARKS

DA FORM 4082, FEB 84 EDITION OF OCT 82 IS OBSOLETE USAPPC V1.00

responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

DAILY CASHIER'S RECORD3

For use of this form, see AR 215-5; agency is USAFAC

DA 4082 Beg

ACTIVITY/LOCATION DATE

CHANGE FUND ISSUED

CASH RECEIVED BY (Cashier's signature)

II. FORM ACCOUNTABILITY

FORM BEGINNING NO. ENDING NO. FORM BEGINNING NO. ENDING NO.

III. REGISTER ACCOUNTABILITY

KEY 1 2 3 4 5 6 7 8 TOTAL

CLOSING READING

OPENING READING -

REGISTER CORREEC- +

TION - (Approved by)

NET REGISTER ACCOUNT- ABILITY =

IV CASH COUNT

QUANTITY DENOMINATION AMOUNT

TOTAL CASH AND CHECKS

LESS CHANGE FUND

NET CASH

ADD: TOTAL CREDIT CARDS

COUPONS REDEEMED

OTHER REDEMPTIONS

CHARGES

TOTAL CASHIER ACCOUNTABILITY

LESS: REGISTER ACCOUNTABILITY

CASH OVER (SHORT)

CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS

TURN IN BY (Cashier) RECEIVED BY (Supervisor)

TOTAL CASH

REMARKS

DA FORM 4082, FEB 84 EDITION OF OCT 82 IS OBSOLETE USAPPC V1.00

responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

DAILY CASHIER'S RECORD3

For use of this form, see AR 215-5; agency is USAFAC

Youth Activities Center

12 Oct 02

200.00

Karmin Hamilton

Tickets

003000

DA 4082 End

ACTIVITY/LOCATION DATE

CHANGE FUND ISSUED

CASH RECEIVED BY (Cashier's signature)

II. FORM ACCOUNTABILITY

FORM BEGINNING NO. ENDING NO. FORM BEGINNING NO. ENDING NO.

III. REGISTER ACCOUNTABILITY

KEY 1 2 3 4 5 6 7 8 TOTAL

CLOSING READING

OPENING READING -

REGISTER CORREEC- +

TION - (Approved by)

NET REGISTER ACCOUNT- ABILITY =

IV CASH COUNT

QUANTITY DENOMINATION AMOUNT

TOTAL CASH AND CHECKS

LESS CHANGE FUND

NET CASH

ADD: TOTAL CREDIT CARDS

COUPONS REDEEMED

OTHER REDEMPTIONS

CHARGES

TOTAL CASHIER ACCOUNTABILITY

LESS: REGISTER ACCOUNTABILITY

CASH OVER (SHORT)

CERTIFICATION FOR TURN IN OF CASH, ACCOUNTABLE ITEMS AND FORMS

TURN IN BY (Cashier) RECEIVED BY (Supervisor)

TOTAL CASH

REMARKS

DA FORM 4082, FEB 84 EDITION OF OCT 82 IS OBSOLETE USAPPC V1.00

responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

I. CASHIER ACCOUNTABILITY

I hereby acknowledge receipt of change fund shown. I accept full responsbility for the change fund and will turn in this change fund plus all revenue from this activity's operation to a duly authorized repre-sentative of the NAFI at the completion of my shift.

v. CASHIER ACCOUNTABILITY

DAILY CASHIER'S RECORD3

For use of this form, see AR 215-5; agency is USAFAC

Youth Activities Center

12 Oct 13

200.00

Karmin Hamilton

Tickets

003000

003500

9273.58

8718.48

(3.75)

B.J.

551.35

Checks 20's 10's

728 35

728 35 200 -- 528 35 20 --

548 35 551 35 3 --

Karmin Hamilton

Bob Jones

5's 1's .25 .10 .05

Tickets

003218 image6.png image7.emf image1.jpeg image2.jpeg