What is the first step to address a cash overage of $30 when balancing the cash box?

Recounting the cash is the most logical first step when addressing a cash overage of $30. This action ensures that the initial cash counts are accurate before further investigations are conducted. Cash handling involves various human factors, such as miscounting due to distractions or fatigue, so confirming the current amount can either validate the overage or reveal a counting error.

Once the cash has been recounted and if the overage persists, the next steps would typically include reviewing sales receipts or checking other sources for discrepancies, but starting with a recount helps eliminate the simplest potential cause of the issue. Other options, such as checking the bank statement or discussing the matter with management, would be premature until the cash itself is confirmed to be accurate.