Navy Cash Standard Operating Procedures - Financial Management ...

8.15.13 Navy Cash Pre-Audit/Turnover ChecklistNavy Cash Pre-Audit/Turnover ChecklistTasksLetters of AuthoritySOPReferenceYes NoHas Disbursing Officer been appointed as Navy Cash Accountable Officer? 8.2.1Has Disbursing Officer appointed Navy Cash Agent/Deputy in writing? 8.2.1Internal Procedures and ControlsHas Commanding Officer established internal procedures and controls for Navy Cash? 8.2.4Custodial ResponsibilitiesAre Navy Cash cards kept in a safe or a secure container? 8.3.1Are Navy Cash cards in custody of Disbursing Officer or designated agents/deputy? 8.3.1Is the Bulk Navy Cash Card Log in agreement with actual card count? 8.3.1Are cards inventoried every 30 days and an entry made in the Bulk Log? 8.3.1Is Navy Cash Card Issue Log being maintained — does it include last four digits ofcard number; name, last four of SSN, issue date, and signature of recipient; datereturned (visitor/temp cards); name and signature of issuer?8.3.1Are unissued cards being returned to the Disbursing Officer on a daily basis? 8.3.1Who has custody of the SecurID tokens (Shiva cards)? When was the last time eachSecurID token (Shiva card) holder logged on to the Navy Cash disbursing website?8.3.48.14.3Custody of Spare K22s and CADsAre spare K22s and CADs being kept in a safe or in a secure space? 8.3.3Are K22s or CADs that have transactions still stored in them being kept in theDisbursing Officer’s safe?8.3.3Navy Cash ApplicationIs the Disbursing Officer assigning individual Access Rights as appropriate? 8.4.36Are passwords being changed every six months? 8.4.36Is the Daily Cash Transaction Ledger being maintained on a daily basis? 8.4.14Is the Daily Cash Transaction Ledger being closed out daily? 8.4.14Are Daily Cash Transaction Ledger totals being compared to the DASR? 8.4.24Are Daily Cash Transaction Ledger totals posted to line 6.2A and 6.9 of DD 2657? 8.4.14Is the Daily Cash Transaction Ledger being retained with the DD 2657? 8.4.14Are refunds being authorized by the Sales/MWR/Food Service Officer/etc.? 8.4.10nc sop ver 1.12 chpt 8 disbursing.doc 8-169 16-Aug-07