"A" = Actual Control "P" = Proposed Control
| CONTROLS | |||||||||
| THREATS | C-1 Departmental Cash Handling Procedures require use of safe logs. | C-2 Custodian is accountable for the amount authorized. | C-3 Section supervisor or department head approves vouchers. | C-4 Regular cash counts by the department. | C-5 Manual requires approval of vouchers. | C-6 Department head approves vouchers and reimbursements. | C-7 Finance Department and the Fiscal Division of RPCS has list of author | C-8 Replenishments go through Finance Department. | C-9 Finance Department approves limits. |
| T-1 Cash stolen by non-custodian. | A | ||||||||
| T-2 Cash misappropriated by custodian. | A | ||||||||
| T-3 Fund is used in violation of city regulations. | A | ||||||||
| T-4 Cash is borrowed for personal use. | A | ||||||||
| T-5 Petty cash disbursements are not properly authorized. | A | ||||||||
| T-6 Reimbursement submitted with forged authorization signature. | A | ||||||||
| T-7 Unauthorized employee acting as custodian. | A | ||||||||
| T-8 Replenishments not approved according to established departmental procedures. | A | ||||||||
| T-9 Authorized petty cash/change fund is too big or too small for the section operations. | A |