Identify internal control weaknesses over cash receipts and cash payments and suggest improvements. (LO 1, 2) C Cedar Grove Middle School wants to raise money for a new sound system for its auditorium. The main fundraising event is a dance at which the famous disc jockey Obnoxious Al will play classic and not-so-classic dance tunes. Roger DeMaster, the music teacher, has been given the responsibility for coordinating the fundraising efforts. This is Roger's first experience with fundraising. He asks the Student Representative Council (SRC) to help him with the event. Roger had 500 unnumbered tickets printed for the dance. He left the tickets in a box on his desk and told the SRC students to take as many tickets as they thought they could sell for $5 each. In order to ensure that no extra tickets would be floating around, he told them to dispose of any unsold tickets. When the students received payment for the tickets, they were to bring the cash back to Roger. He then put it in a locked box in his desk drawer. Some of the students were responsible for decorating the gymnasium for the dance. Roger gave each of them a key to the cash box. He told them that if they took money out to buy materials, they should put a note in the box saying how much they took and what it was used for. After two weeks, the cash box appeared to be getting full, so Roger asked Freda Stevens to count the money, prepare a deposit slip, and deposit the money in a bank account Roger had opened. The day of the dance, Roger wrote a cheque from the account to pay Obnoxious Al. Al said that he accepted only cash and did not give receipts. So Roger took $200 out of the cash box and gave it to Al. At the dance, Roger had Sara Billings working at the entrance to the gymnasium. She collected tickets from students and sold tickets to those who had not prepurchased them. Roger estimated 400 students attended the dance. The following day, Roger closed out the bank account, which had $250 in it. He gave that amount plus the $180 in the cash box to Principal Skinner. Principal Skinner seemed surprised that, after generating roughly $2,000 in sales, the dance netted only $430 in cash. Roger did not know how to respond. Instructions (a) Identify the weaknesses in internal control over cash receipts and cash payments. (b) What improvements in internal control should the school consider?