ࡱ> hjg` ;bjbj ;Zbbbbbbbv^^^8|v#~ (HHH|^$9#;#;#;#;#;#;#$$hJ'X_#Qb||_#bbHH4#pbHbH9#9#- bby H ^XE m!#0#M ,((y (by _#_##vvv$ vvvvvvbbbbbb This Control Implemented and Operating EffectivelyAgree/DisagreeCommentsThe agency has developed internal processing systems capable of separating payments received from the related accounting documents at the earliest possible processing point.  FORMDROPDOWN  FORMTEXT       The agency analyzes the full range of cash management techniques and banking services available to determine what benefit can be derived from their use.  FORMDROPDOWN  FORMTEXT      Deposit policies and procedures are in accordance with federal and state requirements, clearly stated, and systematically communicated through manuals, handbooks, or other media.  FORMDROPDOWN  FORMTEXT      All deposits are properly and accurately recorded and accounted for in CARS in a timely manner.  FORMDROPDOWN  FORMTEXT      Check endorsements meet Federal Reserve requirements and include the phrase  For Deposit Only.   FORMDROPDOWN  FORMTEXT      Responsibilities for collection and deposit preparation functions are segregated from those for recording cash receipts and general ledger entries.  FORMDROPDOWN  FORMTEXT      Responsibilities for cash receipts functions are segregated from those for cash disbursements.  FORMDROPDOWN  FORMTEXT     45CDLN      ܼdF:jhuHh CJOJQJU^JaJfHq @jhuHhgpCJOJQJU^JaJfHq 1huHh3ECJOJQJ^JaJfHq :jhuHh3ECJOJQJU^JaJfHq huHh(aCJOJQJ^JaJh"XhV CJOJQJaJ huHhcCJOJQJ^JaJ#huHhc5CJOJQJ^JaJ5DMtvkd$$IfTl44788   0884 laf4p T$ (($Ifa$gdc9;MN  r]L; xx$Ifgdc xx$Ifgd(a & F xx$Ifgdckd$$IfTl44F$#7LD088    4 laf4T     B J L ŧsbSB$:jhuHhzdCJOJQJU^JaJfHq huHhzdCJOJQJ^JaJh"XhV CJOJQJaJ huHhcCJOJQJ^JaJ huHh CJOJQJ^JaJEjhuHh3ECJOJQJU^JaJfHmHnHq u:jhuHh CJOJQJU^JaJfHq @j3huHh CJOJQJU^JaJfHq 1huHh CJOJQJ^JaJfHq   D n s^M< xx$Ifgdc xx$Ifgdzd & F xx$Ifgdckd$$IfTl4F$#7LD088    4 laf4TL h j l n p   " ŧuRCh"XhV CJOJQJaJEjhuHh3ECJOJQJU^JaJfHmHnHq u@jhuHhzdCJOJQJU^JaJfHq huHhzdCJOJQJ^JaJ:jhuHhzdCJOJQJU^JaJfHq @jYhuHh=CJOJQJU^JaJfHq 1huHhzdCJOJQJ^JaJfHq  ( P s^M< xx$Ifgdc xx$Ifgdzd & F xx$Ifgdckdy$$IfTl4F$#7LD088    4 laf4T" $ & ( * > @ B L N R vSD3 huHhqCJOJQJ^JaJh"XhV CJOJQJaJEjhuHh3ECJOJQJU^JaJfHmHnHq u@jhuHhzdCJOJQJU^JaJfHq 1huHhzdCJOJQJ^JaJfHq huHhzdCJOJQJ^JaJ:jhuHhzdCJOJQJU^JaJfHq @j+huHh=CJOJQJU^JaJfHq P R <ds^MM xx$Ifgdc5 & F xx$Ifgdc5kdK $$IfTl4F$#7LD088    4 laf4T68:<>RTV`bf"$,.JɨvSD8D8hV CJOJQJaJh"XhV CJOJQJaJEjhuHhqCJOJQJU^JaJfHmHnHq u@j huHhqCJOJQJU^JaJfHq huHhqCJOJQJ^JaJ@j_ huHhqCJOJQJU^JaJfHq 1huHhqCJOJQJ^JaJfHq :jhuHhqCJOJQJU^JaJfHq df&Pxs^MM xx$Ifgdc5 & F xx$Ifgdc5kd $$IfTl4F$#7LD088    4 laf4TJLNPRfhjtvzvSDh"XhV CJOJQJaJEjhuHhqCJOJQJU^JaJfHmHnHq u@jhuHhqCJOJQJU^JaJfHq 1huHhqCJOJQJ^JaJfHq huHhqCJOJQJ^JaJ:jhuHhqCJOJQJU^JaJfHq @j1 huHhqCJOJQJU^JaJfHq xzs^MM xx$Ifgdc5 & F xx$Ifgdc5kdQ$$IfTl4F$#7LD088    4 laf4TvSDh"XhV CJOJQJaJEjhuHhqCJOJQJU^JaJfHmHnHq u@jhuHhqCJOJQJU^JaJfHq 1huHhqCJOJQJ^JaJfHq huHhqCJOJQJ^JaJ:jhuHhqCJOJQJU^JaJfHq @jhuHhqCJOJQJU^JaJfHq 4s^MM xx$Ifgdc5 & F xx$Ifgdc5kd#$$IfTl4F$#7LD088    4 laf4T4444 424444445vSQSE6E6h"XhV CJOJQJaJhV CJOJQJaJUEjhuHhqCJOJQJU^JaJfHmHnHq u@jhuHhqCJOJQJU^JaJfHq 1huHhqCJOJQJ^JaJfHq huHhqCJOJQJ^JaJ:jhuHhqCJOJQJU^JaJfHq @jhuHhqCJOJQJU^JaJfHq   Non sufficient funds checks are delivered to someone independent of processing and recording of cash receipts.  FORMDROPDOWN  FORMTEXT      Procedures exist for follow-up of  non sufficient funds checks.  FORMDROPDOWN  FORMTEXT      Receipts are controlled by cash register, prenumbered receipts, or other equivalent means if payments are made in person.  FORMDROPDOWN  FORMTEXT      Receipts are accounted for and balanced to collections on a daily basis.  FORMDROPDOWN  FORMTEXT      Facilities exist for protecting undeposited cash receipts.  FORMDROPDOWN  FORMTEXT      Conclusions Reached and Actions Needed:  FORMTEXT            ARMICS Stage 2 - Process or Transaction-Level Control Assessment Process Control Assessment Step 4 Exhibit 44: CAPP 20205 - Cash Receipts - Deposits Page  PAGE 1 of  NUMPAGES 2 4445<5s^MM xx$Ifgdc5 & F xx$Ifgdc5kd$$IfTl4F$#7LD088    4 laf4T55555*5,5.585:5>555555vSD8D8DhV CJOJQJaJh"XhV CJOJQJaJEjhuHhqCJOJQJU^JaJfHmHnHq u@jShuHhqCJOJQJU^JaJfHq 1huHhqCJOJQJ^JaJfHq huHhqCJOJQJ^JaJ:jhuHhqCJOJQJU^JaJfHq @jhuHhqCJOJQJU^JaJfHq <5>5556s^MM xx$Ifgd J & F xx$Ifgd Jkd$$IfTl4F$#7LD088    4 laf4T55555555666666777,7ѸѸvSDѸh"XhV CJOJQJaJEjhuHhV CJOJQJU^JaJfHmHnHq u@j%huHhV CJOJQJU^JaJfHq @jyhuHhV CJOJQJU^JaJfHq 1huHhV CJOJQJ^JaJfHq :jhuHhV CJOJQJU^JaJfHq huHhV CJOJQJ^JaJ66727Z7s^MM xx$Ifgd J & F xx$Ifgd Jkd$$IfTl4F$#7LD088    4 laf4T,7.7072747H7J7L7V7X7\777vSD3 huHhzdCJOJQJ^JaJh"XhV CJOJQJaJEjhuHhV CJOJQJU^JaJfHmHnHq u@jYhuHhV CJOJQJU^JaJfHq 1huHhV CJOJQJ^JaJfHq huHhV CJOJQJ^JaJ:jhuHhV CJOJQJU^JaJfHq @jhuHhV CJOJQJU^JaJfHq Z7\778@8s^M< xx$Ifgdc xx$Ifgdzd & F xx$Ifgdckd$$IfTl4F$#7LD088    4 laf4T7788888.80828<8>8B88888ɨvSDh"XhV CJOJQJaJEjhuHh3ECJOJQJU^JaJfHmHnHq u@j huHhzdCJOJQJU^JaJfHq huHhzdCJOJQJ^JaJ@jhuHh=CJOJQJU^JaJfHq 1huHhzdCJOJQJ^JaJfHq :jhuHhzdCJOJQJU^JaJfHq @8B888 9s^M< xx$Ifgdc xx$Ifgdzd & F xx$Ifgdckd!$$IfTl4F$#7LD088    4 laf4T8888888899 9X9\9^9r9vSA0 huHhcCJOJQJ^JaJ#huHhc5CJOJQJ^JaJEjhuHh3ECJOJQJU^JaJfHmHnHq u@j#huHhzdCJOJQJU^JaJfHq 1huHhzdCJOJQJ^JaJfHq huHhzdCJOJQJ^JaJ:jhuHhzdCJOJQJU^JaJfHq @j"huHh3ECJOJQJU^JaJfHq  9 9\99sbb xx$Ifgdckd5$$$IfTl4F$#7LD088    4 laf4Tr9t9v999999999999999999$:d:f:h:|xplplplplf]f]TKE<h -nh hCJ hJbCJh -nhJbCJh -nh haJh)h haJ h haJhGn,jhGn,Uh'' huHhcCJOJQJ^JaJ huHhzdCJOJQJ^JaJEjhuHh3ECJOJQJU^JaJfHmHnHq u:jhuHhzdCJOJQJU^JaJfHq @jI%huHhzdCJOJQJU^JaJfHq 99999999999$:h:::;$a$gdUIgdV dhgd hekd%$$IfTl47880884 laf4Th:x:::::::::::: ;;;;;;;;ÿh''hGn,hJbCJaJmHnHujhUIh hCJUaJhUIh hCJaJh h hV hV hV h h;;;;9&P1h0:pUI= /!"#$% $$If!vh588#v88:V l44   088588/ / 4f4p T$$If!vh5L5D5#vL#vD#v:V l440885L5D5/ 4f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D54f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D54f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D5/ / / / / / / 4f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D54f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D54f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D54f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D54f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D54f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D5/ / / / / / / 4f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D5/ / / / / / / 4f4TD 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D5/ / / / / / / 4f4TDf 5 - Strongly agree 4 - Agree3 - Somewhat agree2 - Somewhat disagree1 - Strongly disagree#N/A - Control does not/cannot existtDText1$$If!vh5L5D5#vL#vD#v:V l40885L5D5/ / / / / / / 4f4TtDText1$$If!vh588#v88:V l40885884f4T@@@ cNormalCJ_HaJmH sH tH R@R V Heading 3$$dh@&5B*OJQJphDA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No ListPOP cMain Body Heading5CJOJQJ\bOb V Heading 3 Char1,5B*CJOJQJ_HaJmH phsH tH 4@4 UIHeader  !4 @"4 UIFooter  !H2H H=b Balloon TextCJOJQJ^JaJ Z5DMN&''<PQo !"'(*>?z0R0 0 0 0 0 0  0 0 0 0  0 0 0 0  0 0 0 0  0 0 0 0  0 0 0 0  0 0 0 0  0 0 0 0  0 0 0 0  0 0 0 0  0  0 0 0  0  0 0 0  0  0 0 0 00 0 0@0y00@0y00@0y00@0y00@0@0(@0@0q@0@0qy005DMN&''<PQo !"'(*>?z0R000000 0000 0000 0000 0000 0000 0000 0000 0000 0000 0 000 0 000 0 @0Y@0I@0I@0I@0I@0I 08@0@0@0 08  L " J55,778r9h:; !#%')+M P dx4<56Z7@8 99;;  "$&(*,; #*:<HNr  %(*6<}S$FS$FS$FS$FS$FS$FS$FS$FS$FS$FS$FS$FF!@  @ 0(  B S  ?H0(   Dropdown1Text1 _Toc140894608 _Toc140894610R$0ZR]_j5N$'*=?yN'?yRGvu #hh^h`56CJOJQJaJo(hH. ^`hH. pLp^p`LhH. @ @ ^@ `hH. ^`hH. 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