Preparing a custodian for an observed petty cash count

An observed count is not a raid. Custodians who know what will happen are less likely to rush, omit IOUs, or refuse dual control. Share these points the day before fieldwork.

Explain who will be in the room

Name the Aidatasolutions reviewer and any finance contact joining. If security must escort us to a locked office, arrange that in advance so we are not waiting in a public corridor with a count sheet.

Ask them to gather, not “clean”

Request the voucher pack for the agreed period, the last replenishment printout, and the authorised float memo. Do not ask them to remove awkward items overnight — undisclosed IOUs found during the count become larger problems than IOUs declared at the start.

Confirm dual-control rules

If your policy requires two people for the count, book both. We will not invent a second witness from our team to satisfy your policy; we can only observe what your staff do.

Protect service hours

For shops and clinics, schedule the count before opening or after the lunch peak. A custodian counting while customers queue will make mistakes and resent the process.

After we leave

Tell the custodian they will not receive a verbal “pass/fail” on the spot. Exceptions go to the finance contact in writing. That boundary keeps the count factual and avoids hallway debates over a single taxi voucher.