ATM Surprise Balance Audit

Unannounced inspection template for verifying ATM cash on hand against system totals, with segregation of duties between the balancer and replenisher and documented variance follow-up.

Audit Setup and Unannounced Verification

• ATM identifier matches the audit assignment
  Verify the ATM ID, location, and terminal number match the audit work order or assignment.
• Audit was initiated without prior notice to the replenisher
  Confirm this is an unannounced balance audit and that the replenisher was not given advance notice.
• Audit date and start time recorded
  Record the date and time the audit began.
• Audit scope documented
  Document whether the audit covers all cassettes, reject bin, deposit module, and any suspense or overflow cash areas.
• Two-person audit team present
  Confirm at least two authorized staff are present for the count and reconciliation.

Access Control and Segregation of Duties

• Balancer and replenisher are different individuals
  Confirm the person performing the balance verification is not the same person who replenished the ATM.
• Dual custody maintained during ATM access
  Verify the ATM is opened and cash is handled under dual custody or equivalent controlled procedure.
• Keys, codes, or access credentials controlled
  Confirm access devices, keys, PINs, or codes are controlled and not shared improperly.
• Area secured during audit
  Verify the ATM area is controlled to prevent unauthorized access during the count.
• Any access exceptions documented
  Record any deviation from normal access control procedures.

Physical Cash Count and Denomination Verification

• Cash counted by denomination
  Record the count of each denomination found in the ATM.
• Cassette count matches expected configuration
  Verify the number of cassettes present matches the machine configuration and audit scope.
• Reject bin or exception bin counted separately
  Count and record any notes, damaged bills, or rejected items separately from dispense cash.
• Cash condition acceptable
  Confirm counted cash is not excessively damaged, mutilated, or otherwise unfit for normal processing.
• Physical count total recorded
  Enter the total physical cash counted during the audit.

System Reconciliation and Variance Review

• System balance captured before reconciliation
  Record the ATM host or system balance used for reconciliation.
• Physical count reconciles to system balance
  Confirm the physical cash total matches the system balance within approved tolerance.
• Variance amount recorded
  If there is a difference, record the overage or shortage amount.
• Variance explanation documented
  Provide a clear explanation for any discrepancy, including counting error, cassette misload, system timing issue, or suspected loss.
• Escalation initiated for unresolved variance
  Confirm unresolved discrepancies were escalated per procedure to operations, security, or finance leadership.

Corrective Action, Safety, and Sign-Off

• Corrective actions assigned for deficiencies
  Document any corrective actions, owners, and due dates for identified deficiencies or non-conformances.
• Work area free of immediate safety hazards
  Confirm the inspection area is free of immediate hazards that could affect staff safety during the audit, such as trip hazards, blocked egress, or unsafe access conditions.
• Inspector signature
  Inspector attestation that the audit was completed accurately and in accordance with procedure.