Which statement about opening mail is correct?

• A. All mail should be opened daily, except weekends/holidays.
• B. Mail should be opened only when payments are being made.
• C. Mail should be held unopened until the auditor arrives.
• D. Mail should be opened by the city auditor.

Answer: (A)

Opening incoming mail promptly is essential for accurate cash handling and recordkeeping. The best practice is to open all mail daily on business days so payments and other items can be posted and deposited promptly, creating a clear, auditable trail. This supports timely processing and reduces the risk of delays or misplacement. Waiting to open mail until an auditor arrives would disrupt the workflow and weaken internal controls. Opening mail only when payments are made ignores nonpayment correspondence and can miss important deposits or notices. Having the city auditor open the mail would violate separation of duties, since front-line staff should handle receipt and initial posting while auditors review records afterward. Therefore, opening mail daily, with exceptions for weekends and holidays when the office is closed, is the correct practice.