You have been appointed to the finance committee of your local church. The collections for Sunday services are taken up by a team of ushers. At the end of each service the head usher counts the cash, then puts the total of the cash count and the cash in the safe. On Mondays, the church treasurer, who has been doing the job for the last 15 years, re-counts the cash, deducts a float to pay for incidental church expenses during the week, deposits the balance and records it in the church records. The church treasurer takes frequent overseas trips, so when he is away the takings accumulate in the safe until he returns. Recommend improvements in control procedures.