Audit of Operational Controls at
Ports of Entry (Based on the
1996 Tassé Report) – Final Report
2.3.2 Current Process
At land ports of entry, immigration officers generally handle the cost recovery function. The only exception that we noted occurred at one port of entry, where a finance clerk acted as cashier during the day shift. At some land ports of entry, one immigration officer is the designated cashier, while in others all employees perform this function during their shift. Larger airports have designated cashiers. Immigration officers act as cashier only when the designated cashier is not on duty (for example, outside regular working hours or when the cashier is absent for other reasons). At smaller airports, immigration officers carry out the cashier function.
The role of the immigration officer in the process is to assess the client’s purpose for being in Canada, determine whether the client needs an immigration document, input information into FOSS, determine whether cost recovery applies, take funds from the client, access SAP/POS and put the funds in the cash drawer. At the end of the shift, the immigration officer closes out, and the funds from the cash drawer and related documentation from SAP/POS are “deposited” into the drop safe for safekeeping.
When it is time to do a bank deposit, a finance staff member or a shift supervisor opens the drop safe. Funds and the SAP/POS documentation are retrieved from the drop safe in order to prepare the deposit. The finance employee then makes the deposit.
- Date Modified:
