"A" = Actual Control "P" = Proposed Control
| CONTROLS | ||||||||||||||
| THREATS | C-1 Written procedures | C-2 Receipts required | C-3 Supervisory review and approval | C-4 Designated custodian | C-5 Supporting documents | C-6 Segregation of duties | C-7 Record-keeping | C-8 Limited access | C-9 Secure location | C-10 Reconcile records to funds | C-11 Custodian counts out change to recipient | C-12 Recipient recounts change in custodian's presence | C-13 Log of cash overages or shortages-maintain and review monthly | C-14 Periodic supervisory reviews of logs, practices, reconciliations |
| T-1 The City's funds are stolen. | A | A | A | A | A | A | ||||||||
| T-2 The City's funds are used for illegal purposes. | A | A | A | |||||||||||
| T-3 The City's funds are lost or misplaced. | A | A | A | A | A | A | A | |||||||
| T-4 The City's receipts are not deposited promptly or at all. | P | P | P | |||||||||||
| T-5 The City's receipts are not deposited in the correct bank account. | P | P | P | |||||||||||
| T-6 Monies from the petty cash fund, change fund, or checking account are loaned to employees. | A | A | A | A | ||||||||||
| T-7 Cash receipts are credited to the wrong account. | P | P | P | |||||||||||
| T-8 Cash disbursements are charged to the wrong account. | P | P | P | |||||||||||
| T-9 Incorrect amounts are charged or credited. | A | |||||||||||||
| T-10 Residual amounts from petty cash advance requests are not returned to the fund. | A | A | A | |||||||||||
| T-11 The wrong amount of change is given to a customer. | A | A | ||||||||||||
| T-12 Blank checks are lost or misplaced. | A | |||||||||||||
| T-13 The same purchase is paid for more than once. | A | A | A | A | ||||||||||
| T-14 Excessive shortages or overages persist. | A | A | ||||||||||||
| T-15 The petty cash fund, change fund, or checking account are inaccessible in the absence of the custodian or authorized provider. | A | A | A | A | A | A | ||||||||
| T-16 Unauthorized persons have access to cash boxes or safes. | A | A | A | A | A | A | ||||||||
| T-17 Supporting documents are lost or misplaced. | A | |||||||||||||
| T-18 Bogus vouchers and/or supporting documents are processed for payment and not detected. | A | A | A | A | ||||||||||
| T-19 The petty cash fund is used as a means of bypassing the City's procurement policies. | A | |||||||||||||
| T-20 Purchases are not made in the most economical manner available. | A | A | A | A | ||||||||||
| T-21 The amount of the petty cash fund, change fund, or checking account is inadequate for the department's needs. | A | A | A | A | ||||||||||
| T-22 Staff does not follow established cash handling procedures. | A | A | A |