Answer: Surplus cash was not deposited as required.
Trend: This issue may indicate a pattern of non-compliance with cash handling procedures.
List: Follow up by ensuring proper deposit protocols are established and monitored.
Finding Text
Surplus cash was not deposited into residual receipts account.
Corrective Action Plan
Management agrees with the finding. The residual receipts account deficiency was funded on January 15, 2026 in the amount of $34,482. Management will ensure that the residual receipts account is properly funded in the future.