1. Ensure that the Buku Tunai Cerakinan (BTC) recorded completely in each of the following columns:  

1.   Month of receipts at the top of the first sheet of the current month in the Cash Book.
2. Date;
3. Receipt Number;
4. Total Number of Receipts;
5. Classification of Revenue/Trust Receipt Codes;
6. Daily Amount; and
7. Payment to the Treasury (Amount, Date, and Treasury Receipt Number)

2. Commence each page of Buku Tunai Cerakinan from the 2nd page onwards with:

1. 1. Carry forward balance from the previous page
2. 2. Written on the first line prior to the following receipt entries.

3. A summary of receipts on the last page of each month should be prepared with details as follows:

1. 1. Record the total amount of collections for the current month and previous months according to the classification codes ; and
2. 2. Record adjustments

4. Prior to submitting the Cash Calculation Statement to the Treasury, ensure compliance with the following checklist:

4.1. Related documents for auditing purposes are as follows:

4.1.1. Kira-kira diserahkan Untuk Audit (Kew 253)

4.1.2. Buku Tunai Cerakinan (Kew 248)

4.1.3 Buku Tunai Serahan (Kew. 249) – if applicable

4.1.4. Official Receipt (Copy) (Kew. 38) / SPEKS / Audit Roll Audit Roll

4.1.5. Penyata Mengenai Borang – Borang Hasil Yang Dikawal (Kew.68)

4.1.6. Collector's Statement (Kew 305 / Kew 305E)

4.1.7. Voided Receipts

4.1.8 Signature Sample Form - If there is a change of personnel.

4.1.9. Daftar Borang Hasil (Kew 67) - If there are changes in the stocks of Borang Hasil.

4.2 Review of entries the Cash Book (Kew 248/ Kew 249):

4.2.1 The serial number of the Cash Book should be consecutive with the previous month.

4.2.2 According to AP 144, the date and serial number of the receipt used have been accurately recorded and continues from the previous month and in sequential order

4.2.3 According to AP 80 (b), the daily sum is accurate, and are signed and dated succinctly by an officer other than the one recording transactions in who recorded the Cash Book

4.2.4 The dates and reference numbers of the recorded collector's statements are duly correct.

4.2.5 Official Treasury Receipt are recorded [AP 80 (e)];

4.2.6 According to AP 141, receipts are recorded using the classification codes approved for the year; and

4.2.7 The final pages of the cash book contain the following information:

1. Prepared by: Signature, Name, and Position
2. Reviewed by: Signature, Name, and Position

4.3. Verification of Receipts (Kew. 38):

4.3.1 The Receipt Book is reviewed and certified [AP 66 (a)];

4.3.2 The numeric amount on the receipt matches the amount in words

4.3.3 Collections made using cheques, bank drafts, money orders, and postal orders are recorded with their respective numbers on the receipts

4.3.4 Receipts are not AMENDED [AP 62 (a) & (b)].

4.3.5 Receipts are signed [AP 63 (a)].

4.3.6 The stock of used receipts is in sequential order [AP 66 (c)]; and

4.3.7 Receipts are written using carbon paper [AP 70(a)].

4.4. Verification Of Collector's Statement:

4.4.1 The following details are recorded in the collector's statement:

1. Total amount deposited into the bank
2. Collection period
3. Classification Code for Revenue / Trust
4. Submission date
5. Are these details correctly placed in their respective fields (e.g. revenue in the object field and trust in the Program/Activity/Trust field)?

4.4.2 Receipts are verified by the bank (Machine-printed / bank stamp);Machine-printed / bank stamp);

4.4.3 The collector's statement is reviewed by an officer after the receipt is banked in [AP 80 (d)]

4.4.4 The total amount collected in the Cash Book matches the total amount stated in the collector's statement

4.4.5 The collections are deposited into the bank at the designated time [AP 78 (a)]

4.4.6 The total amount of collections received are fully banked

4.5   Verification of collections made using a machine.

4.5.1 Ensure that the daily collection amount recorded on in the audit roll matches the amount in the Cash Book

4.5.2 Ensure that no changes have been made to the audit roll; and

4.5.3 Ensure that any adjustments are accompanied with justification and are signed by the cashier and the officer in charge