‘Commis jion on Audit Land Bank of the Philippines Audit Program - Cash Examination D. AUTOMATED TELLER MACHI (at) OBJECTIVES: 1 2. 3. To establish the actual existence of Cas! accountable officer. ‘To ascertain accuracy of the cash balance appearing in the general ledger. To determine that all accountable officers/employees are adequately/properly bonded. AUDIT PROCEDURES ‘Automated Teller Machine (ATM) in the custody of the WIP Ref. Cause the production of all cash by signing and serving the cash production notice in GF No. 74 (A). Require the AO to acknowledge the notice by signing the appropriate portion provided therein. Obtain from the Accountable Officer the ATM reading before retrieval of the cassettes from the ATM. Count the bills by pice, in the presence of the AO by cassette (cassettes are marked from A to D).. Tally the amount of cash counted from the cassettes with the machine reading which indicates the number of bills dispensed and remaining as of the day count. Analyze the difference, if there is any. After the count, require the AO to accomplish and sign the certification in the CCS in the presence of two responsible persons, whose signatures shall likewise be affixed on the appropriate spaces, Require certification of the AO on the ATM balance appearing on the ATM Cash Flow Report as of the day prior to the date of count. T hereby certify on my official oath that all cash and depository transactions had by me in my capacity as (Designation)of (Name of Agency) at the time of examination, showing a balance of e. have been correctly and ‘completely recorded in the Gashbook/CRR/CDR (or its equivalent) (Date) (Signature over printed name) Affix the auditor’s certificate on the ATM Cash Flow Report as of date of count after the AO’s certification worded as follows: “Examined and verified the cash accountability of (Accountable Officer), (Designation) covering the period 10 and arvived at a balance of P of which the amount of P. was actually found on hand, consisting of P ii currency and P- in cash items, thereby showing (no difference/eash shortageloverage of Pree GF No. 74(A) / Terminal Reading (TR) ccs ccs ccs ATM CASH FLOW / Cranley, A) kee Capen ATM CASH FLOWAUDIT PROCEDURES Done by | Date WP Ref. ‘Signature over printed name) Designation (Date) 8. From cash counted, add back withdrawals from cut-off time | Eye i) 12/7 OVP Summary of of previous day to time of count. Use terminal report ‘withdrawals per (EJ/TDRST) to determine the amount dispensed/withdrawn EJTLTDRST after cut-off time of previous day to time of count. 9. Tally the total cash and cash items’ counted against balance | At ) /x y/ng WORKING PAPER appearing in ATM Proof Sheet, ATM Cash Flow and Cash in ATM Summary Report as of the day prior to date of count, Analyzed the difference if there is any. a. Incase of shortage and the shortage could not be satisfactorily explained, advise the accountable officer/s to refer the shortage to ACMD and submit the required reports and back up files within (3) banking days from retrieval date; Further, accounting entry for the amount of shortage should be set up. b. In case of overage, require the submission of the corresponding Client Complaint Form (CCF) and the immediate crediting of the undispensed amount to account of the client. If there is no CCF and overage could not be satisfactorily explained, advised the accountable officer/s to refer the overage to ACMD, and submit the required reports and back up files within (3) banking days from retrieval date. Further, accounting entry for the overage should be set up. 10, Accomplish GF No. 74 (A). Established the balance of accountability of the ATM from the previous cash examination to the date of count thru the Monthly ATM Cash Flow/Cash in ATM Summary as follows: 10.1. All cash loading/replenishments and overages as debits to accountability; and, 10.2. All cash dispensediwithdrawals, retrievals and shortages as credits to accountability; 11, Conduct validation of daily ATM transactions from the previous cash count/examination to date of count: a. Select samples for validation using the Test Audit Days scheme(TADS); b. Validate the Daily ATM transactions by examining the daily ATM Proof Sheet and its supporting documents: a. Trace replenishments and retrievals from Cash in ATM Summary Report/ATM Cash Flow/ATM Proof Sheet/CIV Summary; wf om w/THoRAwW PL dN 1 /3/0/e | COR OMA Suny hud ndorerop reo INT Wis te cigar or on le were | teaff comm ek MIVA Hirvin ON C Validation WP/GL, Posting Journal Due] To neo / eran ery 11 [ore‘AUDIT PROCEDURES Doneby | Date ‘WIP Ref. b. Trace withdrawals/dispensed amounts. from Cash in ATM Summary Report, ATM Cash Flow, ATM Proof Sheet and ARS reports (ie. Terminal Total Summary Computation, EJTL & TDRST), ©. Compare the balances per ATM Proof Sheet against GLFMS Daily Summary balance. Account for the difference, if there is any. ¢. Traced postings of the daily ATM transactions in the LEMS, . Prepare AOM for deficiencies noted. 12, Obtain copy of Bond of the AO. Match the bond with the LIST OF actual cash accountability. Determine the adequacy of the BONDED bond using the Bureau of Treasury Order No. 02-2009. OFFICERS/BTR Recommend for adjustment, if necessary CONFIRMATION ‘Cash lems othe amount determined from EFTLITDRST a8 valid withdrawals from out-of of previous day to ime of count