Which measure strengthens protection of cash and other valuables in a municipal court?

• A. Reducing surveillance on the premises
• B. Bonding of all employees with access to cash and other valuables
• C. Extending payment terms for vendors
• D. Allowing open access to cash drawers

Answer: (B)

Strengthening protection of cash and valuables relies on solid internal controls around who handles money. Bonding all employees with access to cash and other valuables creates accountability and provides a financial remedy if a loss occurs, which both deters theft and helps recover losses when they happen. This measure directly reduces the risk of funds being mishandled or stolen and fits with broader cash-handling practices such as securing cash, maintaining proper documentation, and segregating duties.

Reductions in surveillance weaken monitoring, extending payment terms for vendors doesn’t address safeguarding cash, and allowing open access to cash drawers increases the opportunity for loss.