Daily Closing Report for Mobile Money, POS & Remittance Agents

A proper daily close is not a sales total. It is a controlled comparison of what should remain versus what actually remains.

Minimum daily close fields

• Opening cash by currency
• Opening platform or wallet balances
• Transactions and approved adjustments
• Float added or removed
• Fees or commissions kept separate from customer principal
• Actual cash count by denomination
• Actual closing platform balances
• Expected-versus-actual variance
• Manager explanation and sign-off

Do not force the close to balance

The expected balance should be calculated from the opening position and valid movements first. Actual cash and platform balances are then entered independently. If the two sides differ, the variance is information—not a number to erase.

When a shift should not be signed off

Hold the close for review when there is an unexplained shortage or overage, a missing required reference, an unverified reversal, an unresolved settlement, an unmatched internal transfer, an unclosed platform balance, or a material transaction that cannot be matched to supporting evidence. An item can be explained and still remain unresolved.

When the close does not agree

Do not force the numbers to match. Use Mobile Money Shortage Forensics and the case-study library to identify timing, direction, receivable, fee, reversal, staff or FX issues.