UPDATE: Offer will expire on December 31, 2011.
I stopped the free book offer at the end of 2011. This short fable is the basis for the cartoons you see on this blog. The book is now available at Amazon in Kindle format for $0.99. Click here.
Update: This book is now available on Amazon for $USD 0.99. Free offer will expire on December 31, 2011.
Bank reconciliations and offering count procedures – feature cartoon #1 from Once Upon Internal Control
The first feature cartoon from Once Upon Internal Control. In this visit to Southside Community Church, we listen in to discussion of to creative controls over cash and how to maintain security of the offering until it is counted by the count team.
The exit interview with the reporter in cartoon 4 is based on this text from the book Once Upon Internal Control:
After some pleasantries, the pastor let the reporter look through any of the documentation she wished. For his air travel, the billing detail on the credit card statements showed the departure and destination locations. It was very easy to determine how far in advance the tickets were purchased. From that information, it was obvious to the reporter that all of the travel was at coach rates. From the hotel receipts and expense reports, the reporter could tell that the rooms were economical and the meals were modestly priced. The expense reports—always such a nuisance to fill out, but required by church policy—listed the purpose of each trip, travel arrangements, hotel accommodations, and with whom the pastor ate. With all these details, each trip was easily put into context.
The pastor and bookkeeper were in the room but only had to answer a few questions. After looking through the documentation, it became clear to the reporter that her source was not believable. With the accusations thoroughly disproved, the reporter left satisfied. The next article in the paper about the church described a new mission outreach to the community.