Cash Handling Roles Matrix

The matrices below shows appropriate separation of duties for cash handling roles for three person and two person operations.

Three person cash handling operation
Role	Handling cash	Preparing deposit	Reconciling receipts to deposit	Recording deposit to GL	Making cash deposit	Comparing deposits to GL entries
Individual #1	X				X
Individual #2		X
Individual #3			X	X		X

Two person cash handling operation
Role	Handling cash	Preparing deposit	Reconciling receipts to deposit	Recording deposit to GL	Making cash deposit	Comparing deposits to GL entries
Individual #1	X	X			X
Individual #2			X	X		X

In the next section, Critical Policy Activities, we'll cover the importance of separation of duties involving authorization, record keeping, access to cash and reconciliation functions and tie them back to these roles.

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Financial Affairs

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Basic Cash Control: Cash Handling Roles