The NSW Golf Society operates a museum for the benefit and enjoyment of present and potential golfers. During hours when the museum is open to the public, two clerks, who are positioned at the entrance, collect a $5 admission fee from each non-member patron. Members of golf clubs are permitted to enter free of charge upon presentation of their membership cards.

At the end of each day, one of the clerks delivers the proceeds to the accountant. The accountant counts the cash in the presence of the clerk and places it in a safe. Each Friday afternoon the accountant and one of the clerks deliver all the cash held in the safe to the bank, and receive an authenticated deposit slip, which provides the basis for the weekly entry in the cash receipts journal.

The board of directors of the Golf Society has identified a need to improve the system of internal control over cash admission fees. The board has determined that the cost of installing turnstiles for sales booths or otherwise altering the physical layout of the museum will greatly exceed any benefits that may be derived.

Required: 

Identify weaknesses in the existing system of internal control over cash admission fees and recommend an improvement for each of the weaknesses you identify.