Who should balance out the cash box or drawer each day?

• A. Each individual receiving payments should balance out his or her cash box or drawer each day.
• B. A supervisor balances all drawers weekly.
• C. The city auditor balances all drawers daily.
• D. Balancing cash drawer is not required.

Answer: (A)

The key idea is daily cash-handling accountability. The person who collects payments should balance their own cash box at the end of each day. This creates a clear, immediate trail showing that the cash on hand matches the receipts, and it helps catch any errors or shortages right away. It also enforces proper separation of duties—the person who takes money is directly responsible for reconciling what was received, which reduces the opportunity for miscounts or misappropriation.

Having a supervisor balance all drawers weekly would delay spotting discrepancies and concentrate control, weakening daily accountability. Relying on a city auditor to balance drawers daily isn’t how operations work—the auditor’s role is to review records and ensure overall accuracy, not perform routine daily reconciliations. Saying balancing is not required ignores a fundamental internal control used to prevent and detect errors or theft.