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March 1990 (narrative), March 1998 (procedures)

Cash Accounts

This publication is part of:

Collection: Comptroller's Handbook

Series: Safety and Soundness

Category: Asset Quality


This booklet addresses cash accounts, which include U.S. and foreign coin and currency on hand and in transit, clearings, and cash items. It also discusses prudent internal controls and risk management for cash accounts.


This booklet applies to the OCC's supervision of national banks. References to national banks in this booklet also generally apply to federal branches and agencies of foreign banking organizations. Refer to 12 USC 3102(b) and the "Federal Branches and Agencies Supervision" booklet of the Comptroller's Handbook for more information.