Even a program with one office person can put simple controls in place:

• Separation of duties: the person who enters vendor bills is not the person who approves and signs payments.
• A second approver for payments above a set amount.
• Monthly card review: the director reviews company card statements with receipts.
• A written discount policy: who can approve discounts, for what reasons, and how they are tracked.
• Bank reconciliations reviewed and signed by the director, owner, or board treasurer each month.
• Mail and deposits opened or logged by someone other than the person who records payments.