enture Volunteers for Troubled Teens (VVTT) is a not-for-profit entity that provides counselling services to troubled teens and adolescents. While the majority of its funding comes from the government,the group also participates in a variety of fundraising activities. To manage the fundraising activities and administer the various programs, there is an executive director, a receptionist, two accounting staff, and several youth counsellors. The mail is opened by the receptionist. The receptionist photocopies any cheques and then passes them on to Andrea, a member of the accounting staff. When Andrea receives the cheques, she prepares the bank deposit and gives it to Ling for review (which is denoted by an initial on the bank deposit). It is then placed in the safe until Friday, as deposits are made once a week. Ling then enters the information provided by Andrea into the general ledger based on the cheques received. Andrea subsequently matches the general ledger journal entries to the bank deposit and they are filed by date. The bank reconciliation is performed by Andrea when time allows. The executive director reviews the bank reconciliation when it is complete. When significant government funds are received in advance, Ling records the cash with the credit to deferred revenue. As the revenue is earned, Ling posts an additional entry recognizing the revenue asearned. This is reviewed by the executive director on a monthly basis. Once a year, the entity runs a door-to-door canvass to collect donations from the general public. Volunteers knock on peoples doors and ask for funds. Each canvasser is provided with a pre-numbered sequential receipt book and duplicate receipts are to be given to all donors for tax purposes. All funds collected are to be remitted to the receptionist with the accompanying receipt book and a summary worksheet of donations collected. The amount collected is counted by the receptionist and forwarded to Andrea. Andrea prepares the deposit and records the cash donations. The deposit runs are done more frequently while this program is running to reduce the amount of cash on hand. Which of the following are control strengths at VVTT?

Revenue is recorded when cash or goods are received.

Bank reconciliations are performed by the accounting department and reviewed by the Executive Director.

Deposits are done once a week.

Data entry is performed by Ling and depositing cheques is done by Andrea.

Bank reconciliations are performed when time allows.

Door to door canvassers drop off cash with the receipt book and a summary page. The receptionist counts the cash.

Volunteer canvassers use a pre numbered sequential receipt book.

Andrea prepares the bank deposit and records the journal entry to record the cash collected.