Temporary Resident Permits (TRPs) – Intake – Other Types of Accounting Systems 

The EXT 1203A – Cash Registers

The authorities designed the Cash Register Summary form i.e. EXT 1203A to record and report the fees collected using the summary tape output (Z-tape) from the cash register. The authorities designed the form in such a manner so that it could indicate each category of fees and the total amounts collected each day. However, the form does not list the individual applicants.

In addition, officers will need to number the EXT 1203A’s consecutively. Moreover, they will need to prepare a separate form for each currency accepted by the mission. This is similar to the practices currently in use for the EXT 1203.

The Cost Recovery Clerk will need to maintain a well organised cost recovery file. The clerk will need to retain this file for seven years in a secure place. The cost recovery file will typically contain:

• Copies of the EXT 1203As
• A photocopy of the Z summary tape from the cash register
• Official receipts from the accountant
• Shortage and overage explanations
• Instructions for the undertakings
• All requests for refunds and,
• Other pertinent information [/accordion]

In this section, the authorities have assumed that the mission’s electronic cash register has the necessary features that enable the officers to adapt it to this system. With an electronic cash register, the Cost Recovery Clerk will not need to prepare official handwritten receipts for the applicants. This is because the cash register will provide predetermined totals to reconcile with the cash received.

Manufacturers of electronic cash registers will usually program these registers to give totals of revenue by the type of transaction. For instance, ‘X’ reports usually give a total of the transactions entered. It is worth mentioning that an ‘X’ report will not reset the total. Therefore, officers will be able to run them throughout the day, if needed. In contrast, ‘Z’ reports give the final totals and reset the machine. This is why officers will usually run ‘Z’ reports at the end of each day so that they always include all the transactions for that specific day. The cash register typically numbers all the ‘Z’ reports sequentially. This helps in ensuring that the register has accounted for all the ‘Z’ reports.

It is worth pointing out that in some cash registers, the system refers to ‘X’ and ‘Z’ reports as ‘Z1’ and ‘Z2’ reports respectively.

It is worth highlighting that the procedural aspects of the Cost Recovery Clerk’s duties can be quite involved and thus, very specific. As such, officers will need to bear the responsibility for ensuring that the Cost Recovery Clerk follows the procedures outlined below.

The Cost Recovery Clerk will need to perform the following functions for each transaction:

• The clerk will need to select the appropriate button depending on whether the client is making the payment in Canadian or US dollars
  • By default, the system will select the local currency button
• The clerk will need to enter the numeric file number using the numeric key pad, following which the clerk will need to select the ‘Files sub-total’ button
  • This will result in the printing of the file number on the applicant’s receipt automatically
• The clerk will need to select the transaction type button
• In case the type of transaction is permanent residence, the clerk will need to enter the total amount of the fee payable by the client using the numeric key pad
  • For all other transactions, the system will automatically calculate the amount payable
• The clerk will need to select the method of payment button
• The cash register will automatically print a receipt and open the appropriate cash drawer
• The clerk will receive the payment from the applicant and place it in the cash drawer, making change as and when needed
• The clerk will need to tear off the receipt from the cash register and hand it over to the applicant and,
• The clerk will place the application in the appropriate slot on the cash register and press the print validation button

At the end of each day, the Cost Recovery Clerk will need to follow certain procedures. These include:

• Printing a draft summary from the cash register i.e. known as the X or Z1 tape, and reconciling it to the funds on hand
• Requesting that the Cost Recovery Officer (CRO) or the Canada Based Officer (CBO) backup join the clerk with the manager’s key
  • It is worth mentioning that the officers should never give the key to any Locally Engaged Staff (LES) – this includes the Cost Recovery Clerk
  • The Cost Recovery Officer (CRO) or the Canada Based Officer (CBO) backup will need to carry out any functions that require the use of the manager’s key
  • The Cost Recovery Officer (CRO) will need to turn over the key to the ‘manager’ position and observe the printing of the Z or Z2 tape
  • Once the reports are complete, the Cost Recovery Officer (CRO) will need to turn the key to the ‘operator’ position and remove and retain the manager key
• Transferring the figures from the Z or Z2 tape to the EXT 1203A
  • The Cost Recovery Clerk will need to complete a separate EXT 1203A report for each currency
• Stapling the Z or Z2 cash register summaries to the original of the EXT 1203A report
• Reporting any cash differences (regardless of whether they are over or under) to the Cost Recovery Officer (CRO)
  • It is worth highlighting that the Cost Recovery Clerk will need to deposit the cash overages at the bank as and when they take place
  • This is because the Cost Recovery Clerk should not retain the overages for covering shortages
  • The authorities have covered cash overages and shortages in a subsequent section in this manual
• Remaining in the accountant’s office until the accountant has completed counting the funds and reconciling the reports
• Obtaining an official receipt from the Mission Accountant
• Attaching the original copy of the official receipt to the third copy of the EXT 1203A
• Retaining copies of the EXT 1203A, the cash register summary tape and the official receipt in the cost recovery file
• Using an adding machine for reconciling the totals on the individual EXT 1203A with the amount deposited
  • This will usually need to be done where the register has combined more than EXT 1203A in one official receipt
  • It is worth mentioning that the Cost Recovery Clerk will need to attach the adding machine tape to the official receipt in the cost recovery file, both of which will need to be placed in a secure area
• Keeping the internal cash register tape in the cash register until the tape is full
  • Once the tape is full, the Cost Recovery Clerk will need to remove it and transfer it to the Mission Accountant
  • The Mission Accountant will need to keep these tapes at the mission for minimum of seven years before destroying them
  • This is essential for audit purposes
  • In addition, it is helpful in investigating any discrepancies that might occur
• Obtaining a copy of the official bank receipt from the accountant and matching it to the copy of the EXT 1203A retained in the cost recovery file
  • The Cost Recovery Clerk will usually need to do this once the accountant has received a notification of the deposit from the bank
  • Situations could arise where the officers have included more than one EXT 1203A in the deposit – made either to the Mission Accountant or directly to the bank
  • In this scenario, the Cost Recovery Clerk will need to use an adding machine tape for reconciling the totals on the individual EXT 1203A with the amount deposited for each currency
  • In addition, the Cost Recovery Clerk will need to attach the adding machine tape to the official receipt in the cost recovery file
• Returning all cash register keys and the cash drawer to the designated Canada Based Officer (CBO) at the end of each day

In the Memorandum of Understanding (MOU) with the Department of Foreign Affairs and International Trade (DFAIT), the authorities have clearly stipulated that the responsibility for the deposit and transfer of funds lies with the Department of Foreign Affairs and International Trade (DFAIT). However, the authorities are aware that in some missions, the Immigration Section deposits the funds directly. In case this is the situation in a specific mission, the officers will need to discuss this with their geographic desks and the Management and Consular Officer (MCO).

In some cases, it is possible that the Cost Recovery Clerk will be responsible for preparing the deposit. In this scenario, the Cost Recovery Clerk will need to follow certain procedures each day. These include:

• Preparing and initialling the bank deposit slips
• Handing over the deposit to the person going to the bank and ensuring that the person going to the bank initials the deposit slip for the amount received as well
  • The Cost Recovery Clerk will typically do this once the Cost Recovery Officer (CRO) has reviewed and initialled the deposit slip
  • It is worth highlighting that the Cost Recovery Clerk cannot prepare the deposit slip and make the deposit at the bank
  • In addition, the Cost Recovery Officer (CRO) will need to ensure that they do not keep several days’ worth of cash in their possession
• Ensuring, in conjunction with the Cost Recovery Officer (CRO), that the amount deposited equals the amount sent to the bank for deposit, once the depositor returns
  • Thereafter, the Cost Recovery Clerk will need to attach a copy of the bank deposit slip, which bears the initials of the bank teller, to the EXT 1203A and submit it to the accountant, while retaining a copy in the Cost Recovery Officer’s (CRO’s) cost recovery file

The Cost Recovery Clerk will need to review and sign the applicable undertaking along with the Canada Immigration Centre (CIC) officer each year.

The Cost Recovery Officer (CRO) has the responsibility of ensuring that the system is operating effectively. The two important levels of assurance that the Cost Recovery Officer (CRO) will typically try to obtain are that:

• All immigration revenues that the Cost Recovery Clerk has received has been recorded and entered in the cash register and,
• All funds entered in the cash register have been deposited with the Mission Accountant (or with the bank in cases where the Immigration Section makes the bank deposits directly
  • The Cost Recovery Officer (CRO) will need to verify that the official receipt from the bank matches the deposit slip given to the Mission Accountant or to the employee who made the bank deposit

The above-mentioned responsibilities are the sole preserve of the Cost Recovery Officer (CRO). Thus, the Cost Recovery Officer (CRO) will not be able to delegate these responsibilities to the Designated Immigration Officer (DIO). The role of the Cost Recovery Officer (CRO) begins with the stewardship over the specific cash register keys. The authorities require that all electronic cash registers should have control keys that enable the operator to perform functions such as refunds and end-of-day (Z function) summary tapes and voids. The Cost Recovery Officer (CRO) will need to restrict access over the control keys to prevent an unscrupulous individual from defrauding the program. The authorities require the Cost Recovery Officer (CRO) or the backup Canada Based Officer (CBO) to retain the possession of the void and Z summary keys in a secure manner at all times. When the cash register is in operation, either the Cost Recovery Officer (CRO) or the backup Canada Based Officer (CBO) will need to be available at all times to perform the following transactions:

• Void transactions
• Enable the Cost Recovery Clerk to obtain the daily Z report totals and,
• Retain possession of all the cash register keys in a secure manner at the end of each day

The Administration Section will need to undertake the responsibility of dealing with refunds authorised by the Cost Recovery Officer (CRO) directly with the client and not through any third party. This directive applies unless they receive the specific authorisation in writing from the applicant. Similarly, the Cost Recovery Officer (CRO) will need to ensure that the Immigration Section staff does not handle or deal with refunds.

In contrast, void transactions usually take place when the Cost Recovery Clerk cancels a transaction in progress. Limiting access to the key that activates the void transaction is a part of the system that ensures that voided transactions actually represent errors. The authorities require the Cost Recovery Officer (CRO) to keep a constant watch for frequent void entries. These could serve to indicate a more serious concern of malfeasance, which the Cost Recovery Officer (CRO) might do well to investigate.

When the Cost Recovery Clerk voids a transaction, the Cost Recovery Officer (CRO) will need to initial the transaction on the internal cash register tape. The Cost Recovery Clerk will need to write an explanation on the client receipt and attach it to the day’s EXT 1203A retained in the cost recovery file.

The authorities require the Cost Recovery Officer (CRO) to carry out a Cost Recovery Systems testing by undertaking the following procedural checks quarterly. The Cost Recovery Officer (CRO) will typically need to:

• Test the programming of the cash register by attempting to process voids, refunds and Z reports by using the cashier’s key
• Select a sample of five applications received during the quarter from the log of applications received
  • The Computer Assisted Immigration Processing System (CAIPS) will automatically generate the mission’s quarterly report from which the Cost Recovery Officer (CRO) could take a sample
  • The Cost Recovery Officer (CRO) will need to use the sampling techniques outlined on Canada Immigration Centre (CIC) Connexion
  • For each application selected, the Cost Recovery Officer (CRO) will need to:
    • Ensure that the application has a validation stamp from the cash register
    • Ensure that the fee charged according to the cash register validation is correct
    • Ensure that the file number printed by the cash register validation is correct (in cases where the cash register validation has printed the file number) and,
    • Check the internal cash register tape for ensuring that the fee charged for the file sampled is correct, in case the file number is not printed by the cash register validation
• Review the EXT 1203As given in the cost recovery file
  • In this, the Cost Recovery Officer (CRO) will need to:
    • Ensure that the EXT 1203As cover the entire quarter i.e. that no EXT 1203As are missing
    • Ensure that each EXT 1203A has an official receipt from the Mission Accountant
      • It is worth mentioning that the Mission Accountant might have combined more than one EXT 1203A on one official receipt and,
    • Ensure that the amount of funds transferred to the Mission Accountant, based on the official receipt, matches the EXT 1203A
      • The Cost Recovery Officer (CRO) will need to do this for a sample of two EXT 1203As
• Review the sequence of the Z reports attached to the EXT 1203As in the cost recovery file
  • For this, the Cost Recovery Officer (CRO) will need to:
    • Ensure that the number of the first Z report is sequential to the last one issued in the previous quarter
    • Ensure that there are no breaks in sequence and,
    • Note the number of the last Z report prepared this quarter for next quarter’s test

The authorities consider the Mission Accountant to be an important link in the internal control chain. The Mission Accountant will typically receive the EXT 1203A reports from the Cost Recovery Clerk for each type of currency. In some missions, the cost recovery funds might be going to the accountant. In this scenario, the Cost Recovery Clerk will need to remit the funds and the EXT 1203A reports. Thereafter, the accountant will need to:

• Compare the figures on the cash register summary tapes to the totals on the EXT 1203A
• Count the funds received in front of the Cost Recovery Clerk and balance them against the totals given on the EXT 1203A
• Report to the Cost Recovery Officer (CRO) any differences between the cash register reports and the EXT 1203A
• Issue an official receipt to the Cost Recovery Clerk immediately for funds received
• Record the transactions in the mission’s FINEX or IMS
• Arrange to have the funds brought to the bank for deposit and,
• Forward to the Department of Foreign Affairs and International Trade (DFAIT) or SMFM the Canadian and US funds that the mission cannot deposit locally through the usual procedures

In some missions, the Immigration Section might be responsible for making its own deposits. In this scenario, the accountant will need to:

• Obtain the stamped bank deposit slip from the bank
• Compare the figures given on the deposit slip to the cash register summary tapes and the EXT 1203A
• Provide an official receipt to the Cost Recovery Officer (CRO) for the cost recovery file and,
• Report any differences to the Cost Recovery Officer (CRO) immediately
  • The authorities typically require the Cost Recovery Officer (CRO) and the Mission Accountant to explore any discrepancies they come across at the earliest

The authorities require the accountant to review and sign the applicable undertaking with the Canada Immigration Centre (CIC) officer each year. This helps in ensuring the separation of duties, thereby avoiding potential collusion.