1
Practical Cash Handling
Practical - defined as being capable of being
put to use. Cash defined as money or its
equivalent such as checks, money orders, credit
or debit cards, which can be used as payment for
goods or services. Handling defined as having
overall responsibility for supervising or
directing or to perform a required
function. Source Definitions provided by the
Merriam-Webster Online Dictionary
2
Practical Cash Handling
Presented by
Dan Allen, MBA, CFE, CISA Student Affairs
Controller and Director of Fiscal Support
Services PH 688-3318 E-mail allen.31_at_osu.edu
3
Practical Cash Handling
THANKS!!!

• There have been MANY involved in the development
  of this material, including
• Student Affairs Fiscal Council Members
• Internal Audit
• University Police
• Office of the Treasurer

A special thanks to Ed Ward from Recreational
Sports for his work participation.
4
Course Objectives
The overall intent of this course is to
Provide overview Cash Handling training to help
prepare you to assume cash handling duties at The
Ohio State University.
This information is intended to augment your
department-specific cash handling policies and
procedures, by providing overview, higher-level
University and best practices information.
5
Objectives
In this course, we will

• Discuss the importance of effective cash
  handling procedures
• Discuss federal, state, and University
  requirements
• Discuss potential risks associated with cash
  handling and actions to be taken
• Discuss cash handling procedures and best
  practices
• Discuss error/problem reporting procedures, and
• Provide a walk-through example of cash
  handling procedures

6
Course Topics
Part I. Cash Handling Overview and Procedures

• Topic 1 Importance of Effective Cash
  Handling Procedures
• Topic 2 Potential Risks and Actions
• Theft
• Robbery
• Fraud
• Topic 3 Cash Handling Procedures Best
  Practices
• Topic 4 Error/Problem Reporting

Part II. Walk-Through Example - Cash Handling
Procedures
Part III. Conclusion
7
Practical Cash Handling
Part I. Cash Handling Overview and Procedures
8
Practical Cash Handling
Topic 1 Importance of Effective Cash Handling
Procedures
9
Importance of Effective Cash Handling Procedures
Why is Cash Handling important?

• Answer
• Helps to ensure that we are effectively
  protecting our staff
• Helps to ensure that we are effectively
  protecting our fiscal resources and keeping our
  costs as low as possible to our students,
  customers, and supporters
• Helps to ensure we are accurately reporting our
  financial condition
• Helps to ensure public trust
• Through effective fiscal resource management,
  we are better able to provide the best
  facilities, meals, programs, and services
• Because management and staff involved with
  handling cash are personally responsible and
  accountable

10
Importance of Effective Cash Handling Procedures
Whose Money Is It?
When we handle money in any of our University
operations, whose money is it?

• The departments money?
• The Vice Presidents/Deans/Chairs money?
• The Universitys money?
• The Students money?
• The Taxpayers money?

11
Importance of Effective Cash Handling Procedures
Whose Money Is It?
Answer A combination of the Universitys,
Students and Taxpayers. It is the Publics
Money
Because it is the Publics Money we must
comply with a number of Federal, state, and
University requirements.
12
Importance of Effective Cash Handling Procedures
What are some of the requirements?

• Answers We must comply with
• Generally Accepted Accounting Principles (GAAP)
• The Ohio Ethics Law
• Various tax codes related to such things as
  Sales Tax or Unrelated Business Income Tax (UBIT)
• Internal controls requirements, including the
  Universitys policies and procedures

13
Importance of Effective Cash Handling Procedures
Why are we discussing (GAAP) accounting
requirements?
Because every time you

• Enter a sales transaction into the cash
  register or onto a cash receipts log
• Process credit card payments
• Process BuckID payments
• Process meal plan swipes
• Process sales tax transactions
• Enter a sales/deposit transaction into the
  general ledger
• and more

Your entries are the Front End of our
accounting system! Every cash, check, or credit
card transaction must be properly recorded in the
Universitys general ledger.
14
Importance of Effective Cash Handling Procedures
What is the Ohio Ethics Law?
Enacted in 1973 to promote confidence in
government.

• As a public employee, we should not accept any
• Gifts
• Gratuities
• Additional Pay
• Other Incentives of Significant Value

Each employee involved in the handling of public
funds must be held to the highest degree of
public trust.
15
Importance of Effective Cash Handling Procedures
Internal Controls

• All Deans and Vice Presidents along with their
  fiscal officers are required to annually
  sub-certify their level of compliance with
  sixteen internal controls.
• Six of the sixteen relate to Cash Handling

1 Requires training for staff with fiscal
responsibilities 9 Requires retention of
financial transaction documents per University
guidelines 10 Requires monthly reconciliations
of GL transactions 12 Requires monthly
reconciliations of non-cash assets and
liabilities 14 Requires processes and
monitoring activities to ensure compliance with
the University Treasurers policies on Cash
Handling 15 Requires staff to understand
and observe the Ohio Ethics Law
16
Importance of Effective Cash Handling Procedures
Universitys Policies and Procedures
The Universitys Treasurers Office has
established cash handling policies and
procedures. These policies and procedures are
available from the University Treasurers web
site at
http//www.treasurer.ohio-state.edu/PDFs/cash_hand
ling_Manual.pdf
Records Retention Schedule
According to the University Archives, all cash
register tapes (ACC1000) and banking
documentation (FIN1000) are required to be
retained for 4 years.
The retention schedule is available from the
University Archives web site at
http//library.osu.edu/sites/archives/retention/ge
neral-schedule.pdf
17
Importance of Effective Cash Handling Procedures
Recap - Why is Cash Handling important?

• Answer
• Helps to ensure that we are effectively
  protecting our staff
• Helps to ensure that we are effectively
  protecting our fiscal resources and keeping our
  costs as low as possible to our students,
  customers, and supporters
• Helps to ensure we are accurately reporting our
  financial condition
• Helps to ensure public trust
• Through effective fiscal resource management,
  we are better able to provide the best
  facilities, meals, programs, and services
• Because management and staff involved with
  handling cash are personally responsible and
  accountable

18
Practical Cash Handling
Topic 2 Potential Risks and Actions
19
Potential Risks
Potential Risks of Cash Handling
Safety is our highest concern!!

• Theft - depriving the owner of property or
  services without permission like taking a
  bicycle, passing counterfeit money, or stealing
  meat from the restaurant kitchen.
• Robbery Committing or attempting to commit
  theft while using force or the threat of force or
  harm. Using a deadly weapon is armed robbery.
• Fraud Intentional misrepresentation or
  concealment of information or resources in order
  to deceive or mislead. Fraud is illegal.

20
Theft
If a person is committing a Theft --

• Do not physically try to stop or interfere with
  the theft.
• If a theft is suspected, call the University
  Police at 2-2121 as soon as possible. If it is
  in progress, make sure to tell the police that
  the thief is still at the scene. If you believe
  anyone may possibly be in danger, call 911
  instead.
• Notify your supervisor of the theft and actions
  taken as soon as possible
• If possible and without risking personal
  danger, follow the person from the site to
  determine the direction they are traveling and
  what type of vehicle was used if any. Try to
  remember as much descriptive information about
  the vehicle as possible.
• Record as much descriptive information as
  possible about the person and the item(s) taken.
  Be prepared to give that information to the first
  officer who responds.
• Preserve any evidence being sure not to touch
  or handle if not necessary.
• Help the police identify others that may be
  potential witnesses.

21
Theft
If you believe you have received counterfeit
money, you must

• Use the same procedures as when responding to a
  theft.
• If you notice that the bill is counterfeit
  while the customer is there, use your judgment,
  but consider asking the individual to stay and
  discuss the circumstances with the police.
  Recognize that many people that pass counterfeit
  money do not know that it is counterfeit. If the
  individual is not willing to stay, record
  identification information as soon as possible.
  You dont need to accept it for payment but it
  must be reported (regardless of accepting it or
  not)! If you mistakenly accept it for payment,
  the amount will be recorded as cash short.
• Minimize touching the money. Set it aside or
  place it into an envelope.
• Notify your supervisor of the counterfeit money
  and actions taken as soon as possible.
• It is our responsibility to report it to the
  local Secret Service office who will take
  possession of the counterfeit currency. Do not
  try to pass it on to others.

How can you detect counterfeit money?
22
Theft
How can you detect counterfeit money?

• One of the easiest ways is to use a
  counterfeit detector pen. Simply make a small
  mark on the money. If it is amber or yellow, it
  is generally OK. If it turns dark brown or
  black, it may be counterfeit.
• Know the money. There are a number of
  brochures available to educate you what to look
  for. You can also obtain considerable
  information from the U.S. Secret Service web site
  available at http//www.ustreas.gov/usss/index.sht
  ml

23
Theft
How can you detect counterfeit money?
Due to increases in color copier technology, two
security features were added to Series 1990, 1993
and 1995 U.S. currency. These new features
appeared in denominations 5 through 100.
Inscribed Security Thread A clear, inscribed
polyester thread has been incorporated into the
paper of genuine currency. The thread is embedded
in the paper and runs vertically through the
clear field to the left of the Federal Reserve
Seal. Printed on the thread is a denomination
identifier. On 100 and 50 denominations, the
security thread has "USA 100" or "USA 50"
repeated along the entire length of the thread.
Lower denominations (i.e. 20, 10 and 5) have
"USA" followed by the written denomination. For
example, "USA TWENTY USA TWENTY" is repeated
along the entire length of the thread. The
inscriptions are printed so that they can be read
from either the face or the back of the note. The
thread and the printing can only be seen by
holding the note up to a light source.
24
Theft
How can you detect counterfeit money?
Microprinting Concurrent with the addition of
the security thread, a line of microprinting
appears on the rim of the portrait reading "THE
UNITED STATES OF AMERICA" and is repeated along
the sides of the portrait. To the naked eye,
the microprinting appears as little more than a
solid line and can only be read by using
magnification. Microprinting cannot be accurately
reproduced by office machine copiers or printers.

If it doesnt look right or feel right, it
probably isnt right!
25
Robbery
If a person is committing a Robbery --

• Do not resist or interfere. Provide any cash
  or property asked for but do not offer anything
  the robber has not asked.
• As soon as it is safe to do so, call University
  Police at 911. Explain exactly where you are,
  what has taken place, if a weapon has been seen
  or a threat made, and the direction of travel of
  the robber. Provide as much descriptive
  information about the robber as possible be
  specific. (You may want to write down as much
  information as you can remember prior to the
  police arriving.)
• Do not try to follow the person or place
  yourself or others in personal danger.
• Notify your supervisor and explain the
  situation and actions taken as soon as
  possible.
• Go to a secure place and await police. Do not
  discuss the description or the events with ANYONE
  until Police arrive.
• Close operations and lock the doors if possible
  to preserve any evidence.

26
Theft or Robbery
Description Information to remember and record

• Direction of Travel
• Height
• Weight
• Hair Color
• Clothing
• Facial Hair
• Race
• Age
• Marks, Piercings, Tattoo's,
• etc.

27
Fraud
Fraud Intentional misrepresentation or
concealment of information or resources in order
to deceive or mislead. Fraud is illegal.
Cash Fraud Schemes are not limited to schemes
in which customers or employees steal currency.
They also involve checks, bank drafts, and other
forms of negotiable instruments.
Most cash fraud schemes committed by customers or
employees focus on either currency or checks.
28
Fraud
Types of Cash Fraud/Theft Schemes
Skimming the removal of cash from an
organization BEFORE the cash has been recorded in
the organizations books (e.g., prior to the
transaction being entered into the cash register).
Larceny the removal of cash from an
organization AFTER the cash has been recorded in
the organizations books (e.g., after the
transaction has been entered into the cash
register).
29
Practical Cash Handling
Topic 3 Cash Handling Procedures Best
Practices
30
Cash Handling Procedures Best Practices
Check Acceptance
The University does accept checks for payment of
various fees and charges providing certain
criteria are met. In efforts to minimize loss
of University resources, OSU has created a set of
guidelines that must be followed when accepting
checks.
31
Cash Handling Procedures Best Practices
Check Acceptance
Acceptable Checks Cashiers Check A check
purchased at a bank for any amount the bank
completes all information on the face of the
check with a bank officer signing as the maker.
Certified Check A personal check guaranteed
by the bank the check is stamped certified and
signed by a bank officer. Money Order - An item
purchased at a bank, post office, or other
business establishment for any amount normally up
to and including 200. The bank completes only
the amount information. Travelers Check A
special check supplied by banks or other
companies for the use of travelers these checks
already bear the purchasers signature and must
be countersigned in the cashiers
presence. Personal Check - A written order
payable on demand, drawn on a bank by a
depositor a personal check is written against an
individual's funds as opposed to a cashier's
check, certified check, money order, or
traveler's check, all of which are written
against bank funds.
32
Cash Handling Procedures Best Practices
Check Acceptance
Unacceptable Checks Counter Checks - A
non-personalized, non-encoded check that is
available at most banks. Starter Checks - A
non-personalized check that a person receives
from a bank when they establish a checking
account. Third Party Checks - A check made
payable to a person or organization other than
the one accepting or cashing the check (for
example, a paycheck). Foreign Checks - A check
written on a foreign bank (e.g., a Canadian bank)
not specifically prepared as U.S. currency. The
maker's address might be outside the United
States however, it is the bank's address that
must be examined.
33
Cash Handling Procedures Best Practices
Check Acceptance

• Check Acceptance
• All checks must be restrictively endorsed
  immediately upon acceptance
• Proper identification is required or the check
  may be refused
• Identification must be documented or recorded
  on the check but you must ask for consent before
  recording a social security number on any check
• All checks must be immediately initialed by the
  accepting cashier
• Every check must be reviewed for completeness
  as follows
• Preprinted Information
• Name Address must be printed on the check
  and must be complete and current.
• Check Number must be printed in the upper
  right hand corner and often is included in
  the MICR encoding line
• Bank Name Location Verify that the bank is
  in the US
• Bank Encoding - MICR encoding with routing and
  account numbers should be professionally
  printed along the bottom of the check

34
Cash Handling Procedures Best Practices
Check Acceptance
Written Information Date Must be completed by
maker and not post dated. Checks more than 14
days old must
be refused. Payee All checks must be made
payable to The Ohio State University but
may be abbreviated appropriately as OSU or
Ohio State. Signature The signature of the
maker must be present and should be
compared to a valid form of identification. Amou
nt The amount written in numerals must agree
with the written amount and equal to or
less than the amount of purchase. No
change will be given from checks written in
excess of the amount due.
35
Cash Handling Procedures Best Practices
Check Acceptance
Proper Identification University Student
A student may use either their BuckID OR a valid
unexpired drivers license. Other forms of
government issued photo IDs may be accepted
when the student doesnt have a drivers
license. University Employee
A current validated employee ID. Non-University
Customer A non-University customer must provide
a drivers license or other form of
government issued photo ID AND some other form
of valid unexpired identification such as a major
credit card, employee ID or passport.
36
Cash Handling Procedures Best Practices
Cash
Safe and effective cash handling requires
everyone involved to be aware of their
responsibilities. The following are guidelines
to be followed when handling cash payments.
Safety and Security Personal safety should be
your highest priority Become familiar with US
Currency Use counterfeit detection pens on all
bills 10 and greater Never leave cash
unattended
Never share a cash drawer Accuracy Matters When
possible, count cash three times Use a
calculator or adding machine to verify your
addition Face your currency in the same
direction Sales totals must balance with
cash/checks/credit cards at the end of your
shift Common Sense Take your time by waiting on
one person at a time Ask for help if you need
it Do not put the customers cash away until
change is made Do not accept foreign
currency Dont accept mutilated currency
37
Cash Handling Procedures Best Practices
Best Practices
Preparation

• Obtain secured cash drawer/box from supervisor
• In a secure location, count/verify cash balance
  before shift begins (never count cash in public
  view)
• Ensure appropriate denominations are in the
  cash drawer/box to be able to make change
• Ensure the drawer/box is able to be
  locked/secured
• Ensure appropriate tools are available
  counterfeit detection pen, receipts, endorsement
  stamp, etc.

38
Cash Handling Procedures Best Practices
Best Practices
Perform Cash Handling

• Keep area looking clean and neat
• Constantly be on the lookout for suspicious
  looking people or activity
• Dont leave cash or register unattended
• Never share the cash drawer with others
• Take your time
• All sales should be recorded on the register
  (or appropriate cash receipts log)
• Receipts should be provided to customers for
  all sales

39
Cash Handling Procedures Best Practices
Best Practices
Perform Cash Handling

• The cash drawer should never be left open
  unless a transaction is in process
• Use counterfeit detection pen on all
  denominations of 10 or higher
• Do not put customers cash away until change is
  made
• Face all of the cash in one direction in the
  drawer
• Check customer identification and check that
  all required items are on the check
• Write customers identification information and
  your initials on the check
• Immediately endorse the back of the check with
  the endorsement stamp

40
Cash Handling Procedures Best Practices
Best Practices
Perform Cash Handling

• Do not accept mutilated currency, starter
  checks, third-party checks, foreign checks,
  checks that have been altered or smudged, checks
  marked Paid in Full, checks that are
  post-dated, or checks with the date greater than
  14 days old.
• Check for identification and expiration date on
  all credit cards
• All refunds and voids must be reviewed and
  approved by management
• All corrections must be made through the
  register
• Minimize cash in the drawer by moving excess
  money to the safe

41
Cash Handling Procedures Best Practices
Best Practices
Close Out

• Dont count cash or receipts in public view
• All register totals (log totals) must be
  balanced at the end of the shift and reconciled
  at least daily
• Overages and shortages must be logged and fully
  explained
• Provide register totals and cash to management
  to
• Recount/verify amounts
• Verify change fund and sales receipts balance
  with cash on hand
• Ensure money is secured at end of shift

42
Cash Handling Procedures Best Practices
Best Practices
Management

• Ensure that everyone that handles cash is
  trained
• Ensure the overall security of the area and
  security of cash/checks and credit card receipts
  (including access to safe)
• Ensure staff are not sharing cash drawers
• Ensure cash is counted and balanced before each
  shift and after each shift and management
  documents completion and agreement
• Ensure cash (change fund) is balanced at least
  daily and documented
• Ensure overages and shortages are logged and
  fully explained
• Review all refunds and voids

43
Cash Handling Procedures Best Practices
Best Practices
Management

• Perform periodic unannounced cash counts and
  reconciliations
• Ensure no bags or ways to hide cash are
  permitted near cash registers or deposit centers,
  including wallets, purses, etc.
• Frequently observe the overall sales and cash
  handling environment, looking for organization,
  cleanliness, suspicious persons or activities,
  and compliance with policies and procedures
• Consider use of video recording camera
• Ensure an appropriate returned check fee sign
  is posted at check-acceptance sites

44
Cash Handling Procedures Best Practices
Best Practices
Management

• Ensure deposits are made at least once a week
  or when 500 or more in cash and checks has
  accumulated, whichever comes first
• Ensure supporting documentation is kept in
  accordance with records retention schedules (4
  years)
• Ensure all accounting transactions are
  reconciled to the Universitys general ledger in
  a timely manner.

45
Practical Cash Handling
Topic 4 Error/Problem Reporting
46
Error/Problem Reporting
In the event that you believe that there may be
problems or issues regarding cash handling

• If possible, address it with your supervisor
  first.
• If you are uncomfortable with this, you can
  always report concerns to a higher level.
• Feel free to contact
• Internal Audit
• OR
• The OSU Anonymous Reporting Line at
  1-866-294-9350

47
Practical Cash Handling
Part I. Cash Handling Overview and Procedures
Topic Review
48
Practical Cash Handling
Part I. Cash Handling Overview and Procedures

• Topic 1 Importance of Effective Cash
  Handling Procedures
• Topic 2 Potential Risks and Actions
• Theft
• Robbery
• Fraud
• Topic 3 Cash Handling Procedures Best
  Practices
• Topic 4 Error/Problem Reporting

49
Part I. Objectives Review
In Part I, we

• Discussed the importance of effective cash
  handling procedures
• Discussed federal, state, and University
  requirements
• Discussed potential risks associated with cash
  handling and actions to be taken
• Discussed cash handling procedures and best
  practices, and
• Discussed error/problem reporting procedures

50
Practical Cash Handling
Part II. Walk-Through Example
51
Walk-Through Example
Situation
Department ABC is sponsoring a two-day
international conference here at OSU. It is
anticipated that there will be approximately 300
participants from around the country. The
conference will be held at the Blackwell Inn.
Registration is from 730 AM to 930 AM both
days. The department has worked hard to keep the
conference costs as low as possible and it
intends to just break-even. The fees will be
22.00 per person (250 participants expected) for
those attending the first and second days, and
16.00 (50 participants) for those that are
attending only the second day of the conference.
You have been asked to collect the cash for the
conference and to work with another person to
register the participants and to handout
conference materials and goodies. Participants
have been informed that payments must be in the
form of cash or checks and that only US currency
and checks will be permitted. The department
has received 100 as a change fund, mostly in 1
and 5 denominations, and will work from a
lockable change box. Blackwell has agreed to
secure the money in their safe over night.
52
Walk-Through Example
Situation (continued)
It is now 630 AM on the first day of the
conference. What do you do?
53
Walk-Through Example
Best Practices
Preparation

• Obtain secured cash drawer/box from supervisor
• In a secure location, count/verify cash balance
  before shift begins (never count cash in public
  view)
• Ensure appropriate denominations are in the
  cash drawer/box to be able to make change
• Ensure drawer/box is able to be locked/secured
• Ensure appropriate tools are available
  counterfeit detection pen, receipts, endorsement
  stamp, etc.

54
Walk-Through Example
Best Practices
Perform Cash Handling

• Keep area looking clean and neat
• Constantly be on the lookout for suspicious
  looking people or activity
• Dont leave cash or register unattended
• Never share the cash drawer with others
• Take your time
• All sales should be recorded on the register
  (or appropriate cash receipts log)
• Receipts should be provided to customers for
  all sales

55
Walk-Through Example
Best Practices
Perform Cash Handling

• The cash drawer should never be left open
  unless a transaction is in process
• Use counterfeit detection pen on all
  denominations of 10 or higher
• Do not put customers cash away until change is
  made
• Face all of the cash in one direction in the
  drawer
• Check customer identification and check that
  all required items are on the check
• Write customers identification information and
  your initials on the check
• Immediately endorse the back of the check with
  the endorsement stamp

56
Walk-Through Example
Best Practices
Perform Cash Handling

• Do not accept mutilated currency, starter
  checks, third-party checks, foreign checks,
  checks that have been altered or smudged, checks
  marked Paid in Full, checks that are
  post-dated, or checks with the date greater than
  14 days old.
• Check for identification and expiration date on
  all credit cards
• All refunds and voids must be reviewed and
  approved by management
• All corrections must be made through the
  register
• Minimize cash in the drawer by moving excess
  money to the safe

57
Walk-Through Example
Best Practices
Close Out

• Dont count cash or receipts in public view
• All register totals (log totals) must be
  balanced at the end of the shift and reconciled
  at least daily
• Overages and shortages must be logged and fully
  explained
• Provide register totals and cash to management
  to
• Recount/verify amounts
• Verify change fund and sales receipts balance
  with cash on hand
• Ensure money is secured at end of shift

58
Walk-Through Example
Best Practices
Management

• Ensure that everyone that handles cash is
  trained
• Ensure the overall security of the area and
  security of cash/checks and credit card receipts
  (including access to safe)
• Ensure staff are not sharing cash drawers
• Ensure cash is counted and balanced before each
  shift and after each shift and management
  documents completion and agreement
• Ensure cash (change fund) is balanced at least
  daily and documented
• Ensure overages and shortages are logged and
  fully explained
• Review all refunds and voids

59
Walk-Through Example
Best Practices
Management

• Perform periodic unannounced cash counts and
  reconciliations
• Ensure no bags or ways to hide cash are
  permitted near cash registers or deposit centers,
  including wallets, purses, etc.
• Frequently observe the overall sales and cash
  handling environment, looking for organization,
  cleanliness, suspicious persons or activities,
  and compliance with policies and procedures
• Consider use of video recording camera
• Ensure an appropriate returned check fee sign
  is posted at check-acceptance sites

60
Walk-Through Example
Best Practices
Management

• Ensure deposits are made at least once a week
  or when 500 or more in cash and checks has
  accumulated, whichever comes first
• Ensure supporting documentation is kept in
  accordance with records retention schedules (4
  years)
• Ensure all accounting transactions are
  reconciled to the Universitys general ledger in
  a timely manner

61
Practical Cash Handling
Part III. Conclusion
62
Part I. Objectives Review
In Part I Cash Handling Overview and
Procedures, we

• Discussed the importance of effective cash
  handling procedures
• Discussed federal, state, and University
  requirements
• Discussed potential risks associated with cash
  handling and actions to be taken
• Discussed cash handling procedures and best
  practices, and
• Discussed error/problem reporting procedures

In Part II, we

• Created a cash handling scenario and performed
  a walk-through of cash handling best practices

63
Course Objectives Review
The overall intent of this course was to
Provide overview Cash Handling training to help
prepare you to assume cash handling duties at The
Ohio State University.
Have we met our objective?

• If you have questions, please contact
• Your unit management
• Your Senior Fiscal Officer
• Office of the Treasurer, or
• Internal Audit