- Primary reviewer
- Cage Manager / Finance, Compliance or Audit reviewer
- Use when
- Variance, flow, accountable-balance, exception, reconciliation, or approval patterns must be compared across locations, periods, transaction volumes, and control states.
- Analytical question
- Which flow, volume, timing, documentation, handover, approval, or process factors explain the cash-control pattern and which control response is justified?
- Core evidence
- Accountable balances, receipts, disbursements, counts, net and absolute variance, transaction volume, reconciliation records, approvals, exception logs, custody evidence, and source references.
- Not for
- Approving transactions, replacing accounting or cage systems, or assigning fault before records and custody controls are reconciled.