Cash Handling SOP

Train every cashier and server who handles cash on this SOP. Complete shift-start counts before the first transaction and blind counts at shift end. Managers investigate any discrepancy before deposit.

Shift Start

Verify drawer and POS before the first transaction.

• Cash drawer counted and verified

  Why it matters: A documented starting count is the baseline for the entire shift: it's the anchor for all reconciliation.

  Inspection: Till count records are reviewed during liquor license and franchise audits.

  Common mistakes: Trusting the previous closer's posted count without re-verifying: a $20 difference compounds.

• Starting float amount (USD)

  Range: ≥ 0 USD

• POS terminal logged in and operational

  Pass / Fail

• Till assigned to one cashier only

  Why it matters: Without named tills, a cash shortage cannot be traced to any specific employee.

  Inspection: Multiple employees sharing a till violates basic internal control standards for cash accountability.

  Common mistakes: Allowing managers to pull from random tills for change: unrecorded transfers destroy audit trails.

During Service

Follow cash controls while the drawer is active.

• Drawer locked when unattended

  Why it matters: An unlocked drawer invites theft, both from customers and unauthorized staff access.

  Inspection: POS security protocols are reviewed during theft investigation and insurance audits.

  Common mistakes: Leaving the drawer open 'because it's slow': the one moment you walk away is when it's accessed.

• Large bills dropped per house policy

  Why it matters: Accumulated large bills in the drawer invite robbery and make counting error-prone.

  Inspection: Drop logs with timestamps are expected for insurance claims and loss prevention reviews.

  Common mistakes: Skipping drops on slow days, until a robbery proves the policy exists for every shift.

• No personal cash mixed in drawer

  Pass / Fail

• Voids and comps approved by manager

  Why it matters: Unapproved voids are the most common method of employee theft in restaurant POS systems.

  Inspection: Auditors flag voids by employee: multiple unapproved voids by one person suggests fraud.

  Common mistakes: Allowing staff to approve their own voids: requires manager login for every voided ticket.

Transactions

Process payments consistently for every guest.

• Change counted back to guest

  Why it matters: Counting change audibly prevents disputes and catches cashier errors in the moment.

  Inspection: Not regulated, but cash disputes create complaint records that auditors review during investigations.

  Common mistakes: Dropping change in the guest's hand without counting: increases miscommunication and complaints.

• Bills placed face-up toward guest

• Refund policy followed

  Pass / Fail

  Why it matters: Inconsistent refund enforcement is exploited by both customers and employees for unauthorized discounts.

  Inspection: Refund reports by employee are reviewed during franchise operations audits.

  Common mistakes: Creating 'courtesy' refunds without documentation: undocumented refunds look identical to theft.

• Transaction notes or exceptions (optional)

  Note

Shift End

Close out the drawer and prepare deposit.

• Blind drawer count completed

  Why it matters: Blind counts eliminate confirmation bias: the expected total should not influence the actual count.

  Inspection: Two-person blind counts with signed documentation are the audit standard for control compliance.

  Common mistakes: Letting the same person count the drawer and prepare the deposit: no segregation of duties.

• Deposit prepared per house schedule

  Why it matters: An improperly prepared deposit (wrong slip, missing endorsement) may be rejected by the bank.

  Inspection: Bank reconciliation discrepancies trigger operational audits that review documentation procedures.

  Common mistakes: Bagging cash without a printed deposit slip: bag deposits require more paperwork at the bank.

• Discrepancies reported to manager immediately

  Pass / Fail

  Why it matters: Unreported discrepancies accumulate into patterns that indicate theft or systemic errors.

  Inspection: Auditors look for unsigned discrepancy reports: gaps suggest intentional concealment.

  Common mistakes: Rounding small discrepancies to balance: 'only $2 off' encourages ignoring larger differences.

• Cashier signature on closeout

  Signature