Sam Lewis has been operating a 'full service' service station for several years. Although he occasionally has employed students part-time, he has collected the cash and cheques for petrol and repair work himself. He now has decided to open a second 'full service' service station and put himself more in the role of a manager. He will hire employees to run the service stations, to pump petrol and do repair work.

Required:

How should Sam Lewis implement internal control procedures over cash receipts for the service stations?