1. Introduce yourself properly to the AO to be examined. In the case of special audit teams, present the Office Order authorizing the conduct of cash examination.

2. Require the AO to temporarily suspend all transactions. In the case of cashiers of the Bangko Sentral ng Pilipinas (BSP) and other government banks, the count may be suspended every time there is a need to render service to their clients or bank tellers. If the cash count cannot be finished at the close of office hours, seal or double lock their safe, vault or other cash receptacles at the end of the day and continue the count on the succeeding business day(s) until completed.

3. Cause the production of all cash, cash items, etc., by signing and serving the cash production notice in General Form No. 74(A). Require the AO to acknowledge the notice by signing the “Noted and Complied With” box. For ATMs, the ATM Teller as well as the other personnel exercising dual control over the ATM shall jointly sign the said box.

4. Require the AO to post all the transactions (such as collections, remittances, deposits, cash advances and disbursements) in his cashbook/CRR/CDR or equivalent up to the time of examination, foot balance, rule in ink and write the certification shown on page 18 of this manual. If the unrecorded transactions are voluminous, consider them as cash items during the count.