Who signs a receipt to establish accountability for cash and property transferred to their custody?

The individual receiving custody of cash and property is responsible for signing a receipt to establish accountability. This action is vital in maintaining a clear and documented chain of custody, which is essential for audit trails and financial accountability. By signing the receipt, the individual acknowledges their responsibility for the items and funds, ensuring they understand their obligations regarding proper handling and security.

In the context of accountability, it is crucial that the person physically taking control of the assets confirms their receipt formally. The other roles, such as the Resource Manager, Activity Manager, or Finance personnel, may have oversight, management, or administrative responsibilities, but the direct act of receiving and acknowledging custody falls on the individual who is taking charge of the items. Their signature represents a personal commitment to safeguard and manage the assets entrusted to them.