Day: May 18, 2011

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Count procedures


The cartoon on the count procedures is based on the following part of the book Once Upon Internal Control:

Monday mornings were a chatty time in the office. That is when the count teams prepared the deposit. Usually there were a few people sitting around waiting for the full team to arrive. On each team, there was one person who had the combination to the drop safe. Another person on the team had a key that opened up all of the bank deposit bags—those thick canvas bags with a heavy-duty zipper and substantial lock. When either the combination person or the key person was late, the count team would sit around and visit.

The bookkeeper had been around some less-than-ethical parts of the business community. She had seen others play games with the books. She did not think about it very hard, but she did have a vague awareness that the church was serious about all those policies they discussed. She knew it would not be possible to play those games here because the windows of opportunity were closed and locked.

Copyright © 2008 James L. Ulvog

Scenes from cartoons

Cartoon describing dual control over offering count in local church


Cartoon that describes dual control over the offering count.


The cartoon is based on the book Once Upon Internal Control – A tale of good and bad ways to implement internal controls in a local church, written by James Ulvog, CPA.

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