On the Holy Family theft, when I read it, I raised my coffee to my lips and said that's a song I've heard before. Loyal employees employed and trusted for years, stealing money, how could this have happened?

What was the checks and balance system at the church? Is the person who opens the mail different than the person who posts mail receipts and checks? Is the person responsible for making the bank deposit different from the person who prepares the deposit? Who produces and mails invoices? Is the person who writes the checks different from the signee?

Are accounting records balanced on a regular basis? Are bank reconciliations performed each month? Who performs this task and who reviews it? Is there a policy regarding maximum petty cash expenditures? Is there a procedure to ensure that the daily deposit total is equal to the amount of checks and cash you collected for the day? Is a daily cash log used?

I can go on and on. Churches, schools, and doctor's offices must realize when it comes to handling money you are running a business and there needs to be a system of checks and balances in place. Never trust only one person to do it all no matter how loyal they may seem to you.

Deborah Foronda