RIZAL WATER DISTRICT

Rizal, Zamboanga del Norte

For the Cash Examination Period January 1, 2013 October 5, 2016

INTERNAL CONTROL QUESTIONNAIRE - CASHIER

This questionnaire is so worded that an affirmative answer will indicate soundness of the situation
covered by the question. The answers should indicate how things are done and not how they are
supposed to be done.

NO
No. Control Activities YES SCW CC REMARKS

A. General Information

Appointed
1 Is the accountable officer appointed or designated as such?

2 Is the accountable officer given instructions regarding

his/her duties and responsibilities?

3 Is the employee handling cash adequately bonded? If so,

how much? ______________

4 Does he have a signature and handwriting specimen card?

5 Has he submitted his photographs to COA?

6 Does the accountable officer keep a file of COA

regulations and other existing rules pertaining to his/her
work?

7 Are the office properly enclosed and the Cashier amply

protected against intrusion by unauthorized persons?

8 Is the accountable officer or other employee handling cash

provided with safe?

9 Is the combination of the safe changed whenever there is a NO SAFE

change of custodian?

10 Are duplicate combinations of the accountable officers NO SAFE

safe on file with an authorized officer?

11 Does the AO refrain from acting as Cashier orTreasurer of

savings and loan association, etc. at the same time?

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 NO
No. Control Activities YES SCW CC REMARKS

12 Are the employees of the Cashier's Office denied access

to, or responsibility over accounting records, especially
those related to cash?

13 Is access to and responsibility for the fund vested in one

person?

14 Does the organization structure provide a clear-cut

separation of cashiering function from accounting
function?

15 Does the custodian of the fund have no access to-

a. Cash receipts?
b. General accounting records?

16 Does he avoid access to or responsibility over the

accounting records, related to cash (such as subsidiary
ledger of accounts receivables)?

17 If custodian of other funds, are they segregated and

accounted for separately?
External -
18 Are surprise cash examinations conducted frequently by
COA
internal and external auditors?

19 Does he keep a cashbook?

20 Are transactions recorded daily?

21 Is the cashbook balance reconciled with his cash onhand

at the close of each day?

22 Are cashbook balances reconciled with the subsidiary

ledgers at least once every quarter?

23 Are accounting records up-to-date?

24 Are subsidiary records maintained for each accountable

officer?

25 Are both the totals and details of bank authenticated

duplicate deposit slips matched by the accounting
department against the corresponding official receipts?

26 Are monthly reports of accountability for accountable

forms prepared and submitted?

2
 NO
No. Control Activities YES SCW CC REMARKS

27 Are unused official receipts and other accountable forms

properly controlled as to ordering, storing and issuing, and
are adequate records kept of them?

B. Collection

1 Are official receipt booklets used?

Are the booklets issued in numerical sequence?

2

Are the official receipts pre-numbered?

3

Are official receipts issued for every receipt of payment?

4

Are official receipts issued in numerical sequence?

5
We issued an
6 Are official receipts promptly issued for collections AOM on this
received? matter

Is the form of payment indicated in the receipts?

7

8 Is the numerical sequence of issued officials receipts and

booklets checked by the accounting department?
Kept in the

9 Are unused booklets physically safeguarded? State how? Steel Cabinet

10 Is it the practice of the collecting officer not to accept

post-dated checks in payment of charges or fees?

11 Is the cashing of checks from collections prohibited? If

not:
a. Is the prior approval of authorized person required

before a check is cashed?

b. Are such checks deposited promptly?

12 Does the collecting officer refrain from using the

collections for paying obligations of whatsoever?

13 Are reports of collections submitted at the end of the

month?

14 Is the cashbook balance compared daily with the cash on

hand?

15 Are collections deposited intact and as frequently as

required by regulations?

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 NO
No. Control Activities YES SCW CC REMARKS

16 Is the person making deposit escorted by armed guards

and provided with transportation equipment?

17 Are all checks endorsed for deposit and deposited in

appropriate banks?

18 Are such checks deposited promptly?
Are items of deposit subsequently dishonored by the
19 depository bank promptly adjusted in the
collectingofficer's records?

20 Are totals of bank-authenticated deposit slips compared

with the debit to respective bank accounts in the book of
original entry?

21 Are acknowledged deposits or deposits in transit

invariably cleared the following months?

23 Are collections and deposits recorded daily in the cash

book?

24 Is reconciliation made quarterly of the collecting officer's

book balance and the accounting subsidiary ledger
balance?

25 Is the collecting officer closely supervised by a

responsible officer of the agency?

C. Disbursement

By Cash Advance

Are all advances properly authorized and not excessive in

1 amount?

Are all previous advances liquidated before a new cash

2 advance is given?

Are advances liquidated by the officials within a

reasonable time after the purposes of such advances have
3
been accomplished?

Are cash advances always supported by approved

vouchers and supporting documents?
4

5 Are expense vouchers and supporting documents stamped

4
 NO
No. Control Activities YES SCW CC REMARKS
Paid to prevent their possible reuse?

Are entries in the cash book up-to-date?

6
Are reports of disbursements regularly submitted?
7
Are subsidiary records for cash advance kept and
8 reconciled with the control account periodically?

Is there confirmation of outstanding balances at least once

9 a year?

Is the foregoing information considered adequate as basis

for our evaluation of internal auditing procedures,
accounting controls or other circumstances that mitigate
10
any weaknesses indicated above, or in that there are no
other circumstances that impair any controls?

Are cash advances granted only to authorize

11 officials/employees?

Prepared by: Reviewed by:

RUSSEL VINCENT T. SARACHO MARICEL S. ABEJERO

State Auditing Examiner II State Auditor III
Audit Team Member Audit Team Leader