Register Open and Close Cash Audit

Opening and closing cash count audit for point-of-sale registers covering drawer count verification, manager sign-off, cash drop confirmation, and overage or shortage documentation.

Audit Setup and Register Identification

• Audit Type
  Select whether this is an opening or closing audit.
• Audit Date and Time
  Record the exact date and time the audit is being conducted.
• Register / Lane Number
  Enter the register or lane number being audited (e.g., Register 3, Lane 07).
• Cashier Name or Employee ID
  Enter the name or employee ID of the cashier assigned to this register.
• Auditing Manager / Supervisor Name
  Enter the name of the manager or supervisor conducting this audit.

Opening Drawer Count Verification

• Expected Opening Drawer Amount ($)
  Enter the pre-set starting cash amount authorized for this register (e.g., $200.00).
• Actual Counted Opening Amount ($)
  Enter the total cash amount counted in the drawer at opening, verified denomination by denomination.
• Denomination Breakdown Completed
  Confirm that all denominations (pennies, nickels, dimes, quarters, $1, $5, $10, $20, $50, $100 bills) were counted individually and recorded on the physical count sheet.
• Opening Drawer Variance ($)
  Enter the variance between expected and actual opening amount (Actual minus Expected). Enter 0.00 if balanced. Negative values indicate a shortage; positive values indicate an overage.
• Opening Count Witnessed by Second Person
  Confirm that the opening count was witnessed and verified by a second authorized employee or manager, per dual-control cash handling policy.

Closing Drawer Count and POS Reconciliation

• POS System Reported Cash Total ($)
  Enter the cash total reported by the POS system for this register at close of shift.
• Actual Counted Closing Cash Amount ($)
  Enter the total cash physically counted in the drawer at closing, before any cash drop is removed.
• Closing Denomination Breakdown Completed
  Confirm all denominations were individually counted and recorded on the physical closing count sheet.
• Closing Drawer Variance ($)
  Enter the variance between POS system reported total and actual counted amount (Actual minus POS Total). Enter 0.00 if balanced.
• Variance Classification
  If a variance exists, classify the type of variance detected.
• Closing Count Witnessed by Second Person
  Confirm that the closing count was witnessed and verified by a second authorized employee or manager.

Cash Drop and Safe Deposit Confirmation

• Cash Drop Performed This Shift
  Confirm whether a cash drop to the safe was performed during or at the end of this shift.
• Cash Drop Amount ($)
  Enter the total dollar amount dropped to the safe. Enter 0.00 if no drop was performed.
• Cash Drop Envelope Sealed and Labeled
  Confirm the cash drop envelope is sealed, labeled with register number, date, time, and cashier name before deposit into the safe.
• Cash Drop Witnessed and Logged in Drop Log
  Confirm the cash drop was witnessed by a second authorized employee and recorded in the store's cash drop log.
• Drawer Returned to Authorized Starting Amount After Drop
  Confirm the drawer was returned to the authorized starting cash amount after the drop was removed.

Variance Documentation and Corrective Action

• Variance Explanation / Root Cause
  If any variance was identified, provide a written explanation of the suspected root cause (e.g., counting error, missed tender, counterfeit bill, theft).
• Corrective Action Taken or Initiated
  Describe any corrective action taken or initiated as a result of the variance (e.g., recount performed, incident report filed, loss prevention notified).
• Variance Escalated to Loss Prevention or Senior Management
  For variances exceeding store policy threshold, confirm escalation to loss prevention or senior management has been completed.
• Incident Report Filed (if applicable)
  If the variance warrants an incident report per store policy, confirm the report has been filed and the report number recorded in comments.

Manager Sign-Off and Attestation

• Cashier Attestation
  I confirm that the cash count recorded above is accurate to the best of my knowledge and that I have been present for and agree with the count results.
• Manager / Supervisor Sign-Off
  I confirm that I have witnessed the cash count, reviewed the variance documentation, and that this audit record is complete and accurate.
• Audit Notes / Additional Comments
  Record any additional observations, discrepancies, or notes relevant to this register audit.