CHECK SIGNING MACHINES - 8081
Agencies/Departments may purchase check signing machines when the average monthly volume of written checks exceeds 500.
The check preparer will maintain a daily log that includes:
- Check date
- Beginning check number
- Ending check number
- Number of checks used
- Voided check number(s)
- Number of checks forwarded for signature
The check reviewer (i.e., the person assigned to compare signed checks to authorization and supporting documents) will maintain a daily log that includes:
- Check date
- Number of machine signed checks reviewed
- Proper ending meter reading
- Number of hand signed checks reviewed
- Voided check number(s)
- Number of checks used
On a daily basis, the check reviewer or another assigned designee will compare the meter readings on the check signing machine with what it should be according to their log of checks reviewed and signed by the machine. If the assigned designee is tasked with the daily comparison, at least once each week, the check reviewer will compare the meter readings. The check reviewer will retain all voided checks throughout the month.
On a monthly basis, the assigned reconciler will reconcile the daily logs maintained by the check preparer and the check reviewer to ensure accuracy and accountability for all checks utilized. Following the reconciliation, the check reviewer will file all voided checks up to that date in the check file.
For information on the separation of duties, see SAM Section 7280.
If the check signing machine requires two keys, the operator will control one key, and the person whose signature the machine uses will control the other. If the check signing machine requires only one key, the person whose signature is used will control the key. If the person whose signature is used is unavailable, the agency/department may assign a responsible person other than the operator to control the key.
The operator will lock the check signing machine and remove the key(s) whenever the machine is not in use. If the check signing machine is operated with two keys, the operator will promptly return the second key to the designated person when the machine is not in use.