HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL
ESTABLISHMENTS)
Updated: January 2014
CONTENTS:
Page
1. Introduction
2. Cash Handling - Cash & Security
3. Cash Handling – Cash & Bankings
4. Additional notes for collection/banking officers
5. Security of cash and valuables in transit
6. Minimising the risks to safety - robbery situation
7. Additional good practice guidelines
8. Insurance
9. Preparation of Bankings at a Bank Branch
10. Preparation of Bankings at a Designated Post Office
1-2
3-4
5-6
7
8-9
10
11
12
13 - 15
16 - 18
Appendices:
(A) Security Carrier Procedures
(B) Over/Under Banking Investigation Form
(C) FMS 17 – Income Collection
(D) Anti-Money Laundering Policy
(E) Corporate Record Management Policy
(F) Document Retention Guidelines
19
20 - 23
24
24
25
25
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
1. INTRODUCTION
The key controls for the collection and handling of cash, and
responsibilities placed upon Chief Officers, are set out in Financial
Management Standard 17 – Income Collection (FMS 17). FMS’s form
part of the Council’s constitution under part 4 – Rules of Procedure
(Financial Procedure Rules) and therefore apply to all Council
employees.
1.1.
A copy of FMS 17 can be accessed electronically (see Appendix
C).
1.2.
Many Council employees are involved in handling and transporting
cash and it is important to provide a reference for consistent
treatment in addition to considering the safety of staff.
1.3.
This policy applies to all staff who process or collect payments on
behalf of Durham County Council. Compliance is mandatory in
accordance with the Council’s Financial Procedure Rules. This
procedure does not apply to handling and transportation of
unofficial monies e.g. Private School Funds, however it is
recommended that staff who are responsible for any ‘non DCC’
income consider the advice and guidance contained in this
document.
1.4.
Robberies are quite rare, but it is important that everyone involved
in the handling and transporting of cash is aware of the potential
risk involved.
1.5.
There are a number of steps which employees can take to
minimise this risk, and help to avoid any incidents occurring whilst
at the same time enhancing personal safety.
1.6.
Under the provisions of the Health and Safety at Work Act
employers can be liable for failing to ensure the safety of their
employees and others, therefore this policy should be incorporated
as part of the training programme for any staff who may take
payments in the course of their employment.
1.7.
It is the intention of this policy to minimise, so far as is practical,
cash being transported by Council employees.
1.8.
It is accepted that volunteer workers will be required to handle cash
at times. Managers supervising such operations should ensure that
all workers who may be required to handle cash have read this
document and are aware of their responsibilities. In addition
managers should ensure that there are appropriate controls in
place which will allow regular reconciliation of income and bankings
at the earliest opportunity.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
1.9.
This document presents the main areas of concern with regard to
the Handling and Transportation of Cash and it is designed for
schools and small establishments where the facilities provided may
not be as complete as larger Council establishments. Small
establishments may be defined, for the purposes of this report as
those which bank less than £500 per week though it should be
stressed that if the facilities described in the policy are available,
they should be utilised.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
2. CASH HANDLING – CASH & SECURITY
2.1.
So far as is practical cash should not be transported by Council
employees. The use of a professional security firm is recommended
especially for the banking of income. Staff should verify the identity of
security staff before handing over any monies.
2.2.
Keep as little cash in a cash container as possible by regularly
transferring cash (particularly notes) to somewhere more secure, e.g.
a locked safe. This procedure should be openly advertised.
2.3.
The location of safe keys and knowledge of safe combinations should
be restricted to the key staff involved in the income collection process.
Consideration should be given to the location of keys for secure
storage facilities so that their locations do not become known to nonauthorised staff, members of the public, pupils etc.
2.4.
Keys used to access cash containers should be held securely by
those officers who require access to them. The number of keys in
operation should be minimised so far as is practical. Officers should
not have their own personal key. Where more than one person has
access to keys a suitable system should be in place for the keys to be
signed in and out of a secure lock box. Refer to 2.3.
2.5.
Do not leave cash containers open for longer than necessary.
2.6.
Ensure that cash containers are not easily accessible to the public.
2.7.
Do not leave cash lying where it can be easily accessed by the other
persons and wherever possible keep cash out of view from the other
persons.
2.8.
Cash should be counted/prepared for banking in a concealed and
secure area by 2 officers, where possible. In establishments where it
is not possible for more than one member of staff to be in attendance,
suitable controls should be in place to ensure that the banking is as
per official records.
2.9.
Cash receipts of £100 or more should always be counted in the
presence of the customer and where possible a second officer.
2.10. Floats must be checked and accounted for on a daily basis or
whenever they are utilised if not on a daily basis.
2.11. Staff should be aware of their responsibilities when handling cash.
Whenever cash is received from a member of the public or any other
person it is important that an approved receipt is issued where
appropriate. An exception is dinner monies, although schools must
ensure they adhere to existing controls and procedures e.g.
maintenance of School Meals Registers.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
2.12. Official DCC receipts can be obtained from the Income Section by emailing income@durham.gov.uk.
2.13. The receipt should contain sufficient information to identify the date,
and amount of the transaction as well as the reason for payment
(together with a relevant account/reference number) and the name or
user number of the collection/banking officer issuing the receipt. This
provides an adequate Audit trail in case of dispute. Staff are
accountable for all sums of money in their care and it is their
responsibility to keep such sums secure until they are handed over for
banking. DCC receipts must not be issued in respect of unofficial
monies e.g. Private School Funds.
2.14. Every transfer of official money from one member of staff to another
must be evidenced in the records of the Establishment(s) concerned
by the signature of the receiving Officer. It is up to the receiving
Officer to ensure that all amounts received are verified as complete.
2.15. Wherever possible there should be more than one member of staff
present when moving cash / cheques.
2.16. Details of cheques received should be maintained within the
establishment for audit trail purposes. This should include Sort Code,
Account Number, Cheque Number and Name. (Please use the
spreadsheet which will be issued with the instructions on ICON EReturns) or contact the income section at income@durham.gov.uk
2.17. All receipting systems should be cashed up at the close of business
or whenever appropriate to the establishment and regular bankings
declared and prepared.
2.18. Banking procedures should be followed and stipulated
accounting/analysis reports and returns must be produced.
2.19. Financial records must be maintained and retained in accordance with
the Council’s Corporate Record Management Policy (see Appendix
E).
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
3. CASH HANDLING – CASH & BANKINGS
3.1.
All bankings must be reconciled to the relevant supporting
documentation of the monies taken.
3.2.
Any discrepancies must be reported to the line manager and
entered as either ‘under’ or ‘over’ within the analysis.
3.3.
Any discrepancy of less than £10.00 must be investigated by the
officer cashing up and if possible corrected. Any outstanding
discrepancy following investigation should be recorded as an
over/under and should be reported to their line manager.
3.4.
For any discrepancy of £10.00 or over, whether the discrepancy
represents an over or under banking, the Under/Over Banking
Investigation Form (see Appendix B) must be fully completed and
passed to the Head teacher or Service Area Manager for
certification. The discrepancy must be fully investigated and
findings recorded. If there is any suspicion of fraud, theft or
patterns in over / under bankings the matter, with a copy of Under
Banking Investigation Form, should be referred to internal audit via
an email to fraud-internalaudit@durham.gov.uk and to the Income
Section at income@durham.gov.uk.
3.5.
Random checks in respect of ‘over and under’ bankings will be
undertaken by the Council’s Income Team to verify that the
required investigations have taken place and findings have been
recorded. Checks will also be undertaken by Internal Audit.
3.6.
All discrepancies of £50.00 or over must be reported to internal
audit via an email to fraud-internalaudit@durham.gov.uk and to the
Income Section at income@durham.gov.uk within 7 days. A copy
of the Under / Over Banking Investigation Form should also be
forwarded.
3.7.
Any suspicion of theft or fraud should be referred to Internal Audit
in line with the Council’s Fraud Response Plan. Any disclosure can
be made in line with the Council’s Confidential Reporting Code.
3.8.
Bankings for the security firm must be prepared in accordance with
their published procedures.
3.9.
Bankings must be made on at least a weekly basis. Cash Deposits
in excess of £500 where practicable should be banked within 24
hours.
3.10. Where the cash security firm is being used to collect the deposits it
is accepted that this limit may be exceeded, as this collection
method is preferable to a member of staff walking to the post office
with the deposit.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
3.11. Schools should determine the frequency of banking and the
maximum amount that can be held in school. The Council
recommends that schools bank at least weekly. Schools should
note that the maximum amount insured is £50 in a locked box. For
a safe, the maximum limit is the ‘safe cash rating’ (providing that
the safe is kept locked). To obtain the ‘safe cash rating’ please
contact CorporateInsuranceTeam@durham.gov.uk stating the
make and model of the safe.
3.12. Change should be efficiently managed as there maybe cost
implications for obtaining change, particularly if using the Council’s
cash security company. Any requests for change should be
directed to the Income Section who will make the necessary
arrangements for it to be delivered by the security company at the
time of a planned collection.
3.13. Line managers should inform the Income Section of any staff who
have access to ICON who leave the authority, to enable access to
be terminated.
3.14. All staff must comply with the Authority’s Anti Money Laundering
Policy (See Appendix D).
3.15. All staff must comply with the Authority’s Corporate Record
Management Policy (See Appendix E).
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
4. ADDITIONAL NOTES FOR COLLECTION/BANKING OFFICERS
(It is recognised that schools may not have a separate cash
handling area, but where this is the case schools should still
review their cash-handling arrangements in the light of this policy
to minimise the risks to staff and allow for secure handling of
cash).
4.1.
Ensure that the cash handling area is as secure as possible with
limited access; video surveillance may also be appropriate in some
circumstances. Any ‘entry’ door to the area where cash is handled
should be locked.
4.2.
Only known, authorised, personnel should be allowed access.
4.3.
Staff should be vigilant when transferring funds from one area to
another.
4.4.
Staff dealing with cash should be aware of the location and operation
of any panic attack alarms if installed.
4.5.
Where a collection/banking officer is alone, another member of staff
should have access to the cash receipting area in case of emergency.
4.6.
Locks on doors and windows and the condition of any security grilles
should be routinely checked and any faults immediately reported.
4.7.
Staff must be vigilant and report any suspicious circumstances to their
line manager immediately.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
5. SECURITY OF CASH AND VALUABLES IN TRANSIT
5.1.
Durham County Council recommends that cash is only moved by a
designated security company. However, where schools do not take
this advice please note the following:
5.2.
Movement by cash holders own vehicle
5.2.1. Should cash be required to be moved by means of an officer’s own
vehicle, they should take reasonable precautions in order to limit risks.
Areas to consider are:
5.3.

Conceal the fact that you are collecting or carrying cash

Consider security at both departure and arrival points

The times of collection and deposit should be varied

Vary your route whenever possible and avoid isolated areas

Vary the vehicle used where possible

Keep vehicle doors locked at all times

Two persons should be used wherever possible and movement
on foot limited (see below for guidelines)

Where appropriate notify the destination of estimated time of
arrival so alarm may be raised at an early stage

A mobile telephone must be carried and staff must remain
vigilant at all times.
Movement on foot
5.3.1. Ideally, staff should never be placed at risk by being made responsible
for carrying cash to the bank or post office. However, there may be
situations where it is not possible to do this and even where the use of
staff is unavoidable, cash should only be undertaken on foot in
exceptional circumstances, or other options are impossible. Areas to
consider are:

The first and last 100 metres of any journey are the most likely
places for any attack

Avoid routine vary times and routes where appropriate.

Consider carrying small amounts of cash on a person are less
of a risk than larger amounts in bags.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)

A second employee would be advisable to act as an escort in
order to raise the alarm if necessary.

A mobile phone must be carried.

Consideration should also be given to a policy of dividing the
risk by using more than one person to carry the money.

Officers should always use their discretion to minimise any risk.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
6.0
MINIMISING RISKS TO SAFETY - ROBBERY SITUATION
6.1
There is always a very small risk that at some stage during your
working life you may be faced with a robbery situation.
6.2
Staff are less likely to be hurt if they co-operate with the robber’s
demands.
6.3
Under no circumstances should staff put their lives at risk by
attempting to prevent the robbery from occurring. The Council’s
income is insured against loss due to robbery.
6.4
Staff will obviously be frightened in such a situation, but it will be useful
for any subsequent Police investigation if they could try to observe
details of the robber’s description (Height, colour of hair, age, accent
etc.) This has the effect of making staff feel less helpless in such a
situation and will significantly improve the Police’s chances of
detection later.
6.5
Do not stare at a robber for any length of time as this may aggravate
him/her.
6.6
Following an incident staff should contact the police immediately and
must not leave the crime scene until the police arrive. As far as
possible the crime scene should not be disturbed. This is to ensure
that police forensic staff have the best possible chance of finding any
clues.
6.7
It is advisable that vulnerable staff carry a portable personal attack
alarm with them.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
7 ADDITIONAL GOOD PRACTICE & GUIDELINES
7.1
Some additional good practice measures to be considered are:

Examine all notes for forgeries.

There are a number of ways to determine whether a note is a
forgery – A poster will be supplied with this policy for guidance.

When cashing up, where possible ensure that a 2nd staff
member verifies all amounts.

At the end of day if a security company is not collecting monies
or they are not to be banked immediately they should be
securely locked away in an approved safe where available or
otherwise a lockable container

Any over or under bankings should be clearly highlighted and
documented.

Personal cheques must not be cashed.

Financial stationery should be strictly controlled
Staff who take payments should be subjected to random independent scrutiny
and checks.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
8 INSURANCE
8.1
The Council arranges insurance against loss of income through fraud,
theft and robbery. Fidelity Guarantee insurance covers loss of income
by fraud or dishonesty on the part of an employee.
8.2
Durham County Council funds held on site are insured while
maintained on site at schools and other establishments up to
designated levels, depending on the type of establishment and
security arrangements. Schools and small establishments should
follow the Local Authority’s recommendation for cash limits held in
locked safes. Responsible officers should contact the DCC Insurance
Team via email to: CorporateInsuranceTeam@durham.gov.uk if they
are in any doubt as to insurance cover for their school or
establishment.
8.3
It should be noted that private funds held on site such as school funds
are not insured by DCC. Establishments are advised to seek
alternative insurance for such funds, where they deem levels require it.
Responsible officers should contact the DCC Insurance Team via
email to: CorporateInsuranceTeam@durham.gov.uk if they are in any
doubt as to insurance cover for their school or establishment.
8.4
It should be emphasised that sensible procedures are vital in order to
ensure personal safety at all times and to minimise any risks to staff.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
9 PREPARATION OF BANKINGS TO BE DEPOSITED AT A BANK
BRANCH
9.1
Following cash up – banking must be prepared.
NB: Do not enter cash and cheque amounts on the same paying
in slips. Individual paying in slips must be completed for cash
and cheques.
9.2
CASH
9.2.1
9.2.2
9.2.3
9.2.4
9.2.5
9.2.6
9.2.7
9.2.8
9.2.9
9.2.10
9.2.11
9.2.12
9.2.13
All monies must be in following denominations:
Notes
£20.00 notes: should be grouped together with an elastic band,
if the total exceeds £1000 you must band them with a £20.00
note band (red), sign and date this band, these should be placed
in plastic £20(red) coop bag which must be sealed via the
security slip. The outside of the bag must detail the site name
and collection/banking officers initials
£10.00 notes: should be grouped together with an elastic band,
if the total exceeds £1000 you must band these notes with a
£10.00 note band (blue), sign and date this band, these should
be placed in plastic £10(blue) coop bag which must be sealed
via the security slip. The outside of the bag must detail the site
name and collection/banking officers initials
£5.00 notes: should be grouped together with an elastic band, if
the total exceeds £500 you must band these notes with a £5.00
note band (green), sign and date this band, these should be
placed in plastic £5(green) coop bag which must be sealed via
the security slip. The outside of the bag must detail the site
name and collection/banking officers initials.
Coins
£2: should be placed in a clear coin bag to the maximum of
£20.00
£1: should be placed in a clear coin bag to the maximum of
£20.00
50p: should be placed in a clear coin bag to the maximum of
£10.00
20p: should be placed in a clear coin bag to the maximum of
£10.00
10p: should be placed in a clear coin bag to the maximum of
£5.00
5p: should be placed in a clear coin bag to the maximum of
£5.00
2p: should be placed in a clear coin bag to the maximum of
£1.00
1p: should be placed in a clear coin bag to the maximum of
£1.00
Any remaining coins should be placed in a separate coin bag.
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HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
9.2.14 Once you have finalised your cash you need to complete the
appropriate paying in slip with the following details:-
Paid in by
Date
Address/ref
Money Column
9.3
Must be the person’s signature who
has completed the cash up
Date of the cash up
Site name, i.e. Crook Office
Complete as following screenshot
CHEQUES
9.3.1
All cheques and a cheque list should be banded together with
an elastic band.
9.3.2
Once you have finalised your cheques you need to complete the
appropriate paying in slip with the following details:-
Paid in by
Date
Address/ref
No. of Cheques
Cheque Column
Must be the person’s signature who has
completed the cash up
Date of the cash up
Site name, e.g. Crook Office
Enter number of cheques being sent to
bank
Complete as following screenshot
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HANDLING & TRANSPORTATION
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HANDLING & TRANSPORTATION
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10
PREPARATION OF BANKINGS FOR SCHOOLS AT A DESIGNATED
POST OFFICE
10.1
Following cash up – banking must be prepared –
NB: Do not enter cash and cheque amounts on the same paying in
slips. Individual paying in slips must be completed for cash and
cheques.
10.2
CASH
10.2.1
All monies must be in following denominations:
10.2.2
Notes
£20.00 notes: should be grouped together with an elastic band,
if the total exceeds £1000 you must band them with a £20.00
note band (red), sign and date this band, these should be placed
in plastic £20(red) coop bag which must be sealed via the
security slip. The outside of the bag must detail the site name
and cashiers initials
10.2.3
£10.00 notes: should be grouped together with an elastic band,
if the total exceeds £1000 you must band these notes with a
£10.00 note band (blue), sign and date this band, these should
be placed in plastic £10(blue) coop bag which must be sealed
via the security slip. The outside of the bag must detail the site
name and cashiers initials
10.2.4
£5.00 notes: should be grouped together with an elastic band, if
the total exceeds £500 you must band these notes with a £5.00
note band (green), sign and date this band, these should be
placed in plastic £5(green) coop bag which must be sealed via
the security slip. The outside of the bag must detail the site
name and cashiers initials.
Coins
10.2.5 £2: should be placed in a clear coin bag to the maximum of
£20.00
10.2.6 £1: should be placed in a clear coin bag to the maximum of
£20.00
10.2.7 50p: should be placed in a clear coin bag to the maximum of
£10.00
10.2.8 20p: should be placed in a clear coin bag to the maximum of
£10.00
10.2.9 10p: should be placed in a clear coin bag to the maximum of
£5.00
10.2.10 5p: should be placed in a clear coin bag to the maximum of
£5.00
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HANDLING & TRANSPORTATION
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10.2.11 2p: should be placed in a clear coin bag to the maximum of
£1.00
10.2.12 1p: should be placed in a clear coin bag to the maximum of
£1.00
10.2.13 Any remaining coins should be placed in a separate coin bag.
10.2.14 Once you have finalised your cash you need to complete the
appropriate paying in slip with the following details:Paid in by
Date
School Name
Money Column
Must be the person’s signature who has
completed the cash up
Date of the cash up
Place underneath the signature line
Complete as attached screenshot
10.2.15
See example of completed paying in slip below:
10.2.16
Staff should take the money to the Post Office to be paid in to
the Durham County Council Income bank account.
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HANDLING & TRANSPORTATION
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10.3
CHEQUES
10.3.1
All cheques and a cheque list (to include the cheque line details)
should be banded together with an elastic band. NB A copy of
the cheque list should be retained within the school for audit
purposes
10.3.2
Once you have finalised your cheques you need to complete the
appropriate paying in slip with the following details:-
Paid in by
Date
School Name
No. of Cheques
Cheque Column
Must be the person’s signature who has
completed the cash up
Date of the cash up
Place underneath the signature line
Enter number of cheques being sent to bank
Complete as attached screenshot
10.3.3
See example of completed paying in slip below:
10.3.4
Staff should then place the cheques and cheque list into the
brown Giro bank deposit cheque envelopes and take to the Post
Office to be paid into the Durham County Council Income bank
account
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Appendix A
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
SECURITY CARRIER (Loomis) - PROCEDURES
This procedure will apply where the banking is for a single site for a single cash collection session i.e. a
single day.
Cash




The Grey Loomis Cash bag must have the following information provided on the front of the bag: Location ID and Cash Centre, Co-op Washington, value of contents, signature and date.
Cash and completed individual paying in slip should be placed inside the grey cash bag
Once all documentation and monies are in grey bag this can be sealed via the security strip
The value of the Loomis outer bag should be no more than £20,000
Cheques




Cheques should be placed in Clear Loomis bag together with paying in slip and printed cheque list safely
secured with elastic band
Once all cheques have been placed in Loomis bag it must be sealed via the security strip.
The Clear Loomis bag must have the following information provided on the front of the bag:
location ID and IPSL Northampton, value of contents, signature and date
There is no maximum value on these bags
COLLECTION SUMMARY SHEETS – only to be completed where a service is leaving the cash collection
at a customer services point for security personnel to pick up.
Once all the collections have been placed into the appropriate bags, these must then be taken to a customer
services access point for collection via Loomis, a collection summary sheet must be completed, with date,
Cash/Cheque and Loomis bag number. The collection sheet should then be signed by a customer services
representative, one copy is retained by them and the other is given to the person handing over the collection to
retain as confirmation. This form is a receipt to verify that customer services have taken a credit (NB Customer
services are signing that they have received the bag of monies and are not signing to verify the accuracy
of the contents).
Collection by Loomis
If the value of the cash is less than £20,000 both the cash and the cheques are placed into the security box. The
security officer issues a receipt via a hand held scanner, which the collection/banking officer must sign to verify
bags. The security personnel must then take the box to the security van and deliver it to the depot.
If the value of the cash is more than £20,000 and there are two grey bags or more, then each cash bag must be
put into a separate box. The security personnel will put one of the cash bags and the cheques in to the security
box, and will take the box directly to the security van, he will return with an empty box in order to place the
remaining cash bag into empty box. The security personnel will then issue a receipt via a hand held scanner,
which the collection/banking officer must sign to verify bags. The security personnel must then take the box to the
security van and deliver both boxes to the depot.
This process is repeated should there be more than 2 cash bags.
The identification of the Loomis security personnel must be verified before any monies are handed over.
NB: Security personnel must be attended to immediately and should not be kept waiting
under any circumstances. Significant amounts of money may be involved and any
safety risks must be minimised.
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Appendix B
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
DURHAM COUNTY COUNCIL
OVER / UNDER BANKING INVESTIGATION FORM
This form must be completed by the responsible collecting/banking officer concerned and
notified to the Head Teacher or Service Area Manager for review and certification, as soon as
possible after the discovery of all discrepancies of £10.00 or over.
The completion / distribution of the form should be in accordance with the attached
guidance notes.
LOCATION
Service
Establishment
Details of Under/Over Banking
Date Under / Over banking Relates
Amount of Under / Over banking
(N.B. See guidance notes)
What Type of Payment is the Under /
Banking In Respect Of
Are Staff within the establishment aware
of the guidance on Handling &
Transportation of Cash Policy.
Particularly those relating to banking and
the custody of money held overnight?
Yes/No
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Appendix B
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
UNDER / OVER BANKING INVESTIGATION DETAILS
Section 1 (to be completed by collecting/banking officer)
Please detail the circumstances of the discrepancy including what investigations
have been carried out.
(Include as much detail as possible, including the names of officers who have
receipted/accessed the payments received during the period, detail what checks
have been undertaken to identify how the inaccuracy has occurred.)
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Appendix B
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
Section 2 (to be completed by Service Area Manager)
Management investigation/findings – Please indicate details of any analysis of
documentation, discussions with staff etc.
I declare that the above answers are true and correct
Signed …………………………………..
Certified …………………………………….
(Collecting/Banking Officer)
(Service Area Manager)
Print Name………………………………
Print Name ………………………………..
Date ………………………………………
Date ……………………………………….
The Head Teacher or Service Area Manager must ensure that in either of the following
circumstances a copy is forwarded to Internal Audit via an email to fraudinternalaudit@durham.gov.uk and also the Income Team income@durham.gov.uk for
information and action as appropriate: Discrepancies over £10 where theft or theft is suspected or patterns of under
banking have been identified

Any discrepancy over £50 whether or not theft or fraud etc., is suspected
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Appendix B
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
Guidance Notes
Any discrepancy of less than £10.00 must be investigated by the officer cashing up and if
possible corrected. Any outstanding discrepancy following investigation should be recorded as
an over/under and should be reported to the line manager.
Any discrepancy of £10.00 or over must be reported to the manager for that service area by
completion of the Under Banking Investigation Form who must investigate it and record
findings. If there is any suspicion of fraud, theft or patterns in over / under bankings the matter
should be referred to internal audit via an email to fraud-internalaudit@durham.gov.uk and to
the Income Section at income@durham.gov.uk.
A copy of the duly completed form must be retained by the Service Area Manager as evidence
of the investigation and for management inspection.
All discrepancies of £50.00 or over must be reported to internal audit immediately by
forwarding a copy of the duly completed and certified Under Banking Investigation form via an
email to fraud-internalaudit@durham.gov.uk and to the Income Section at
income@durham.gov.uk within 7 days. A copy of the form should also be reported to the Head
of Service for information.
These guidance notes are based on information contained within the Council’s approved
Handling and Transportation of Cash Policy.
Any queries should be directed to the Income Team:
Karon Riddell, Income Assistant Team Manager - 03000 260440
Sarah Dominick, Income Team Leader - 03000 260765
Sharon Carpenter, Income Team Leader - 03000 260407
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Appendix C
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
FMS 17 – Income Collection
Due to the size of the Policy it is not appropriate to replicate the full document as part of this
appendix. The following file can be opened to display the full document.
FMS17 Income
Collection.doc
A copy of the policy can also be found on the DCC website at the following URL:
http://www.durham.gov.uk/Pages/Service.aspx?ServiceId=6632
For schools a copy of the policy can also be found on the Schools Extranet at the following
Link:
FMS17 Income Collection
Appendix D
ANTI MONEY LAUNDERING POLICY
Due to the size of the Policy it is not appropriate to replicate the full document as part of this
appendix. The following file can be opened to display the full document.
Anti Money
Laundering Policy.pdf
A copy of the policy can also be found on the DCC Intranet at the following URL:
http://intranet/Pages/PoliciesandProceduresDetails.aspx?ItemId=1700
For schools a copy of the policy can also be found on the Schools Extranet at the following
Link:
Anti-Money Laundering Policy
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Appendix E
HANDLING & TRANSPORTATION
OF CASH POLICY (SCHOOLS and SMALL ESTABLISHMENTS)
CORPORATE RECORD MANAGEMENT POLICY
Due to the size of the Policy it is not appropriate to replicate the full document as part of this
appendix. The following file can be opened to display the full document.
Corporate Records
Management Policy.pdf
This is also available on the Council’s intranet at the following location:
http://content.durham.gov.uk/PDFRepository/DCC_Corporate_Records_Management_Policy.p
df
Appendix F
For schools this is also available on the School Extranet at the following location:
Corporate Records Management Policy
Please note that general guidelines for specific documents are not included in this document.
The hyperlink on page 9 of the document “retention guidelines for local authorities” gives
indicative retention periods for a large number of typical local authority documents. This is
replicated below. However, individual sections are advised to develop their own retention
guidelines in consultation with the Information Management Team within ACE.
Record management
Society LA guidance.pdf
For schools a copy of this document can also be found on the Schools Extranet at the
following URL:
The Records Management Society - Retention Guidelines for Local Authorities
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