First, find $20($there are more than $20$ to choose from$)$ internal control weaknesses in this narrative for First Baptist Church of Anytown, USA. After finding these weaknesses, write a brief response detailing how you would rectify the situation. Finally, identify one major issue facing this church that poses the greatest threat to the happiness and success of the church in the future.

Each Weakness should be explained using proper English and written in a business format.

Each Weakness should have a logical defense behind is$,$ why is it a weakness.

Show proper calculations to support the weakness if necessary.

What is the potential impact to the church if this weakness is exploited?

What would you recommend the church change to protect itself.

You should consider all relevant business factors in addition to the accounting aspects of these issues.

Potential format:

Issue: List the weakness

Reason of Weakness$/$Potential Impact: Bullet point the reason$($s$)$ and impact

Solutions: Bullet point the potential solution$($s$)$

First Baptist Church of Hometown USA has been meeting the spiritual needs of the local community for the last $145$ years. The church is fully funded by contributions from church members and guests. Only the pastor is a paid employee. Everyone else who does anything for the church is a volunteer. The finance secretary is the only volunteer who is bonded with a fidelity bond. Additionally, he is a CPA.

Each Sunday, the collection plate is passed among the attendees of the Sunday morning worship service. Members are given a box of preprinted and prenumbered offering envelopes at the start of the calendar year. Each member has his or her own peisonal offering envelope box. Members are encouraged to make their donations by ch$$ck$.$ Each check should be placed in an offering envelope. Each member fills out the front of the offering envelop with his or her name and address. However, some members still drop cash in the offering plate. Most all of the guests who attend drop cash in the offering plate as well.

A team of eight ushers pass the offering plates among the attendees. After all attendees have the opportunity to donate to the church, the ushers collect all of the offering plates and consolidate the collection into an envelope. The head usher then takes the collection to the head church "auditor" who holds the collection in the pew in which he is sitting during the service.

After the service is over, the head church auditor and his assistant go back to the church office located on the side wing of the church where they count the collections in the office that opens to the choir room, where the choir members are gathering their belongings before they leave the church for home. The head auditor and his assistant record the collection on a detailed count sheet. The count sheet simply lists the dominations of currency beside the number of bills and change collected. It also lists a total for checks with an adding machine tape paper for checks clipped to the count sheet. Finally, it lists any monies that members designate for special purposes. A contributor can indicate whether his or her contribution is a designated gift by writing on the envelope the designation of the gift. The cash and checks are placed in a locked security bag along with the detailed count sheet. This bag has two physical keys that lock the bag. The head church auditor has one key. The finance secretary has the other.

Additionally, the emptied offering envelopes are placed in a paper bag on the church secretary$\text{'}$s desk. Eventually during the week, the recording secretary collects the bag and takes it to her home. At her home, the recording secretary uses the offering envelopes to record in an Excel spreadsheet the contributions of individuals who used