Cardshark Ltd supplies boxes of Big Bash cricket cards to various card swap shops around Australia. The company has more than 100 small clients purchasing boxes of cards on credit. Credit terms are net 30 days, with payments mostly being made by mail. Over the past few months, orders have been at a high level, reflecting an upswing in interest in cricket cards. This has meant a marked increase in both the volume of mail coming into the office and individuals paying over the counter. Mail is opened by the office junior, Sally Letter, and separated into payments on accounts and other mail. She also receives any monies that come directly over the counter. Sally sends the money to the cashier, Sam Moneybags, who puts it in the safe to await banking. The key to the safe is held by the accounts clerk, Sara Post. At the end of the week, Sara takes the money to the bank and uses the bank-stamped deposit slip to write up the cash receipts book. Monthly reconciliations of the bank account are prepared by Sara.

Based on this description of Cardshark Ltd's cash receipts system:

1. Identify the potential problems with Sara Post's duties.

2. Other than reassigning duties and responsibilities, give three recommendations in order to improve the current system of handling cash receipts.