CASH TRANSMITTAL SLIP

16. A Cash Transmittal Slip (CTS) shown at Annex B, shall be used only when the DSR cannot be completed at the close of business. It is a record of cash turned over and shall not be used as a sales report. When used, it shall be prepared in duplicate and the original shall accompany the cash turned in. The duplicate shall be attached to the applicable DSR when forwarded to the NPFAS. When the duplicate is received, the NPFAS shall verify it to the original and to the applicable DSR.

17. The CTS may be used by those Base Fund activities not engaged in the sale of merchandise or services when the cash is turned over directly to the NPFAS (ie. chapel funds).

SUBMISSION OF CASH RECEIPTS AND SALES REPORTS

18. Unless authorized by the RAM, all entities/activities will deposit cash receipts directly to the local bank account. Therefore, the only funds normally received by the NPFAS on a continuing basis will be CANEX Credit Plan payments and dishonoured cheques. Notwithstanding this, the procedures that follow include procedures for deposits to the base night depository and/or directly to the NPFAS.

19. Payments from sources, external to the base (ie. public/NPF grants, coupon rebates, tax rebates, supplier credit payments, concessions, etc), are normally received by the RAM via cheque or Transfer Voucher (TV).

20. If there is no cash register:

1. a CTS/DSR is completed in duplicate and the original copy is turned in with the cash receipts to the Base night depository or directly to the NPFAS under cover of a DND 728; or

2. a DSR is completed in duplicate and a bank deposit slip is completed in triplicate. Copies one and two of the deposit slip together with the cash receipts are deposited in the bank. The triplicate copy is attached to the original DSR and forwarded to the NPFAS under cover of a DND 728.

21. If there is only one cash register and the cash register reading is taken at the close of business:

1. a CTS and a DSR are completed in duplicate and the original copy is turned in with the cash receipts and clearance tapes to the Base night depository or directly to the NPFAS under cover of a DND 728; or

2. a DSR is completed in duplicate and a bank deposit slip is completed in triplicate. Copies one and two of the deposit slip together with the cash receipts are deposited in the bank. The triplicate copy is attached to the original DSR with the clearance tapes and forwarded to the NPFAS under cover of a DND 728.

22. If there is only one cash register and the cash register reading is not taken at close of business:

1. a CTS is completed in duplicate and the original is turned in with the cash receipts to the Base night depository or directly to the NPFAS. Cash register readings are taken prior to the commencement of business the next day and a DSR is completed in duplicate by the manager. The duplicate CTS is attached to the original DSR and clearance tape and forwarded to the NPFAS under cover of a DND 728; or

2. a bank deposit slip is completed in triplicate and copies one and two together with the cash receipts are deposited in the bank. Cash register readings are taken prior to the commencement of business the next day and a DSR is completed in duplicate by the manager. The triplicate bank deposit slip is attached to the original DSR and clearance tape and forwarded to the NPFAS under cover of a DND 728.

23. If there is more than one cash register and the cash register readings are taken at the close of business, a DSR is completed in duplicate indicating departmental sales, cash register readings, and cash over/short for each cash register. A bank deposit slip for the total cash receipts is completed in triplicate. Copies one and two of the deposit slip together with the cash receipts are deposited in the bank. The originals of the DSRs, clearance tapes, and the triplicate copy of the deposit slip are forwarded to the NPFAS under cover of a DND 728.

24. If there is more than one cash register and cash register readings are not taken at the close of business:

1. a CTS for the total cash receipts is completed in duplicate and the original turned in with the cash receipts to the Base night depository or directly to the NPF cashier under cover of a DND 728. Cash register readings are taken prior to the commencement of business the next day and the DSRs are completed by the manager. The originals of the DSRs, clearance tape and the duplicate copy of the CTS are forwarded to the NPFAO under cover of a DND 728; or

2. A bank deposit slip for the total cash receipts is completed in triplicate. Copies one and two of the deposit slip together with the cash receipts are deposited in the bank. Cash register readings are taken prior to the commencement of business the next day and the DSRs are completed by the manager. The originals of the DSRs, clearance tapes, and the triplicate copy of the bank deposit slip are forwarded to the NPFAS under cover of a DND 728.

NOTES

1. When cash receipts are deposited during banking hours, the bank will acknowledge receipt of copies 2 and 3 of the deposit slip. Copy 2 will be attached to the applicable reports and copy 3 will remain in the deposit book.

2. If suitable security for cash, as detailed in Chap 6, is available at an outlet, the cash may be held overnight and, after the applicable reports are prepared, the cash receipts shall be deposited at a location designated by the RAM.

3. At small outlets (ie. where there is only one employee), the CANEX RM and NPFAS may authorize that employee to take the necessary cash register readings. However, the NPFAS shall on a regular basis check the locked in group total readings in the machine to verify the accuracy of the readings reported on the DSRs.

CASH CONTROL

25. When accumulated cash from sales reaches $800 (excluding the change fund) during the day, such cash shall be deposited with the outlet's head cashier/manager. This limit does not preclude outlet managers from setting a lesser amount at which deposits must be made. The cashier shall count the cash and the head cashier shall give a suitable receipt for this amount to the cashier. The receipt shall be placed in the cash drawer to support the register totals. Form CF 602 shall not be used for this purpose.

26. There are two acceptable methods of control when there is a change of cashiers during the day:

1. Interchangeable Cash Trays. Where interchangeable cash trays are used, the head cashier shall subtotal the register and the reading will be recorded by both cashiers and the head cashier. The outgoing cashier's tray will be removed, locked, and taken to the office for safekeeping and the incoming cashier's tray will be placed in the cash register. A reconciliation for each cashier shall be done at the end of each day; and

2. A Full Count Change. A full count change will necessitate a complete count of the cash and vouchers by both the outgoing and incoming cashiers. The head cashier shall take a subtotal reading of the register. The register shall not be closed off nor shall the cashiers be allowed to subtotal the register. Suitable receipts indicating the total of the count and noting the subtotal reading shall be interchanged between the cashiers. Form CF 602 shall not be used for this purpose.

REFUNDS, OVERRINGS, OR VOIDS

27. A locally prepared form similar to that shown at Annex C shall be used to ensure internal control of refunds to customers and of overrings or voids through cash registers. CANEX outlets will use the CANEX Refund Voucher (form DND 1564) for refunds to its customers. For returned merchandise purchased on the CANEX Credit Plan, see Chapter 52.

28. Refunds, requested by customers, shall be authorized by the designated supervisor who will complete the form.

29. The customer will sign in the space provided and the cashier will refund to the customer the amount authorized, including GST/HST/PST, and retain the form in the cash register.

30. In those cases where an incorrect amount is rung into the cash register or where the selling price of an item is rung up and the customer decides not to take the item concerned, the form will be completed as follows:

1. the cashier will enter in the appropriate places their name, the applicable department, and, when applicable, the transaction number and the amount; and

2. the designated supervisor will sign as authorizing the overring or void and the cashier will place the form in the cash register.

NOTE

The manager may direct in writing that overrings under a nominal amount may be authorized by the cashier.

31. At the close of business, all used forms will be completed to indicate the outlet, the Cash Register Number, and the date. The forms will be attached to the DSR to support entries made under the column Voids/Refunds.

DEPOSITING OF CASH RECEIPTS

32. The four approved methods of depositing cash receipts are as follows:

1. bank deposit during banking hours;

2. bank deposit during non-banking hours in the bank night depository;

3. direct to the NPFAS; or

4. deposit in the base night depository.

33. The RAM will determine and authorize in writing the method to be used by each activity at the Base.

BANK DEPOSIT

34. Activities authorized to deposit cash receipts directly to the bank will do so in the manner prescribed as follows:

1. complete a bank deposit slip in triplicate;

2. deposit the cash in the bank and retain receipted copies 2 and 3 of the deposit slip;

3. attach copy 2 of the receipted deposit slip to the DSR (copy 3 of the deposit slip shall remain in deposit book); and

4. forward the DSR and other accountable vouchers (when applicable) to the NPFAS under cover of a DND 728.

BANK NIGHT DEPOSITORY

35. When a bank night depository is used or if the bank will not count cash at the time of deposit, the procedures are as follows:

1. the bank deposit slip will be completed in triplicate;

2. copies l and 2 of the bank deposit slip will accompany the deposit;

3. copy 3 will be attached to the DSR and other accountable vouchers and forwarded to the NPFAS under cover of a DND 728;

4. copy 2 will be forwarded by the bank to the NPFAS who will match it with copy 3. If there are no discrepancies copy 2 is retained and copy 3 destroyed; and

5. discrepancies will be investigated immediately by the NPFAS.

BASE NIGHT DEPOSITORY

36. When this system is used, the BComd shall appoint an independent witness who is not a member of the NPFAS's staff to oversee removal of cash from the night depository in order to maintain adequate control of cash receipts.

37. When a Base night depository is used, the depository shall be equipped with a drop-chute device. The depository shall also have two separate locking devices, one of which can be opened by the NPFAS, or his representative, and the other by the independent witness.

38. The following procedures shall be followed:

1. the outlet shall complete a DSR, or CTS as applicable, deposit the cash with the applicable reports in the Base night depository, and sign the Cash Bag Handover Register shown at Annex D;

2. the following morning, the NPFAS, or his representative, and the independent witness shall remove the funds deposited and, if required, sign the Handover Register;

3. the NPFAS and the independent witness will check all cash receipts against the applicable report and if correct sign the cash verified line on the report. If a discrepancy is found, both parties shall initial the changes and, if significant, the NPFAS shall investigate;

4. using a locally produced form, the NPFAS will prepare a daily recapitulation of all funds received and complete a form CF 602 for the total amount;

5. the NPFAS will give the original of the form CF 602 to the independent witness for filing; and

6. the NPFAS will retain the duplicate form CF 602, recapitulation and supporting reports until the daily deposit is made or if daily deposits are not made in accordance with Chapter 6, pass the duplicate forms CF 602 issued and the recapitulation to the appropriate accounting clerk for entry to the CASREG.

DEPOSITS DIRECT TO NPFAS

39. Activities depositing directly to the NPFAS will do so in the following manner:

    1. complete a CTS (when required) or DSR as applicable;

    2. deliver the cash receipts and applicable report to the the NPFAS;

    3. the NPFAS will:

    1. verify the accuracy of the report,

    2. issue the original of form CF 602, and

    3. retain the duplicate of form CF 602 and the report until the daily deposit is made.

40. The NPFAS shall ensure that cash receipts deposted at the NPF accounting office are controlled IAW security requirements for handling cash detailed in Chapter 7. Cash receipts shall be accepted at the NPF accounting office daily within a specified time frame so as to allow for the balancing and deposit of cash to the bank the same day. The accounting clerk responsible for accepting cash receipts shall be issued with a receipt book (form CF 602) and will issue individual receipts for all cash received.

41. The person depositing funds to the NPF accounting office shall inlcude a completed DSR or CTS (when required) with the cash as listed on the report. The cash will be verified and a receipt will be issued in the name of the person submitting the cash. Sufficient detail will be included in the portion of the CF 602 "on account of " (ie. the number or date of the report, and the name of the outlet). The name of the organization to which the cash receipt refers will be inserted at the bottom left hand corner (ie.. CANEX, Officers' Mess, Base Fund). The original of the form CF 602 will be given to the person submitting the cash. The DSR with supporting vouchers (ie. CTS or duplicate copy of the form CF 602) will be attached to the NPFAS daily summary of cash receipts (ANNEX E). Forms CF 602 shall only be raised when cash is actually received at the NPF accounting office (ie. not for direct bank deposits).

42. The documentation to be provided to support the forms CF 602 issued by the NPFAS shall be determined by the RAM. Sales must be supported by a DSR.

NPFAS SUMMARY OF CASH RECEIPTS

43. This summary is a detailed daily record of all forms CF 602 issued by a NPF accounting office. An example is attached at Annex D. All forms CF 602 shall be posted during the day to this Summary and, prior to a deposit slip being completed, will total and balance the Summary. The total of the cash column must agree with the amount of the bank deposit. The Summary will be matched with copy 2 of the bank deposit slip and passed to the appropriate accounting clerk for entry to the CASREG.

44. At month-end, receipts issued after the daily deposit has been made, but which apply to that month, shall be recapitulated on a special summary and an additional deposit prepared. For reconciliation purposes this shall be recorded as an outstanding deposit.

CASH RECEIPTS JOURNAL (CRJ)

45. The CRJ (ABACIS CASREG) is a summarized record of all cash transactions affecting the Concentration Bank Account (CBA) and the local bank account.

46. The procedures applicable to the ABACIS CASREG are contained in the ABACIS Applications Manual, Chapter 7.

47. The Base Cash Receipts Journal records all cash received, deposited, and transferred into the Region CBA. It shall also records self-accounting entities' shares of the Region CBA, and the breakdown of the various Base Fund activities.

48. CRJ entries are recorded from two sources:

1. the NPFAS Summary of Cash Receipts which shall be verified to the applicable DSR or CTS and entered to the CASREG and reviewed and posted to the CASREG by the NPFAS. After posting, the source documents (ie. deposit slips, bank credit/debit slips, CF, 602s, NPF Invoices, credit card slips, tickets, CANEX Gift Certificates, coupons, cash register slips, etcare forwarded to the RAM. CANEX Credit Plan Conditional sales contracts are forwarded in batches to the RAM on a weekly basis.

NOTE

The RAM is responsible for the submission of CANEX Gift Certificates, discount coupons, etc.

2. deposits made directly to the bank, which shall be verified to the applicable DSR and the deposit entered by the clerk and posted by the NPFAS to the CASREG. After posting, the source documents (ie. Deposit slips), are forwarded to the RAM. CANEX Credit Plan Conditional sales contracts are forwarded in batches to the RAM on a weekly basis. It is mandatory for the clerks to ensure that DSRs are received for all days in which outlets are in operation. The NPFAS is to be notified immediately of any outstanding reports.

VERIFICATIONS/CHECKS PERFORMED BY THE NPFAS

49. To ensure that all cash, vouchers, and sales are properly accounted for and controlled, the NPFAS shall ensure that the following minimum functions are performed, preferably on a daily basis; the accounting clerk responsible for accepting cash will:

1. verify the accuracy of all cash received and initial the DSR or CTS,

2. issue form CF 602 for all cash received,

3. prepare a daily summary of cash receipts and ensure that the total equals the daily deposit, and

4. enter the amount of the deposit in the receipt book at the bottom of the pink copy (copy 3) of the last receipt included in the deposit; and

5. enter the submitted accountable documents in the Accountable Document Usage Register;

50. Prior to posting the CASREG, the NPFAS will:

1. for Base Funds activities:

1. verify that the total of forms CF 602 issued by the NPF accounting office agrees with the deposit, initial beside the amount entered in the receipt book and complete the deposit verified line of applicable DSR and CTS vouchers;

2. match the bank deposit slips (copies 2 and 3) for those outlets authorized to deposit direct to a bank, verify the deposit to the DSR and initial the DSR on the "Deposit verified by" line;

3. post the deposits to the Base CRJ, and

4. forward the summary of cash receipts, bank deposit slips and supporting vouchers applicable to the Base Fund to support the CASREG entries to the RAM; and

2. for the CANEX, Mess or Other Self-Accounting Entities:

1. separate the vouchers from the DSR,

2. verify that all vouchers have been properly completed and are valid,

3. verify that voucher totals agree with the totals on the DSR,

4. verify that the attached daily cashiers reports have been properly completed and all overrings/returns have been properly authorized,

5. verify that all opening and closing cash register readings, transaction sequences, and serial number control sequences on the DSRs are in agreement with the closing readings/ sequences of the previous report. This verification is a vital control check and any discrepancies are to be investigated by the NPFAS immediately,

6. after the verification has been completed for all DSRs submitted, verify all extensions and arithmetic and sign the applicable lines on the DSRs,

7. post the DSRs to the CASREG; and

8. forward the DSRs and the supporting documentation to the RAM.

CASHING OF CHEQUES

51. Subject to local policy and the availability of cash, authorized patrons of NPF outlets may:

1. when making a purchase, cash a Receiver General, NPF, traveller's or personal cheque. It is recommended that the purchase be at least 80% of the amount of the cheque; and

2. when not making a purchase, cash a Receiver General, NPF, traveller's or personal cheque for an amount not exceeding $50.

52. Post-dated cheques and third party cheques (ie. those made payable to anyone other than the patron) are not to be accepted.

53. When an entity/outlet is authorized to cash cheques, the cashier must request valid proof of identification. A CF Identification Card will suffice for military personnel. Other patrons must present at least two pieces of identification (ie. current credit card, driver's licence, etc). To permit timely resolution of returned cheques, customer information must be recorded via a locally prepared rubber stamp on the back of all cheques cashed. The following information shall be printed by the patron:

FOR DEPOSIT

NAME OF OUTLET:_________________________

SERVICE NUMBER:_________________________

NAME AND INITIALS:________________________

IDENTIFICATION CARD NO/CREDIT
CARD NUMBER/DRIVER'S LICENCE:___________

SECTION/BASE:____________________________

HOME TELEPHONE NO.:_____________________
(if not already on the face of the cheque)

HOME ADDRESS:___________________________
(if not already on the face of the cheque)

OFFICE TELEPHONE NO.:___________________

CASHIER INITIALS:__________________________

After verifying this information with the patron's pieces of identification, the cashier will initial and cash the cheque.

54. The policy and procedures for dishonoured cheques is at Chapter 9.