Managing Going Concern Risk

https://www.cpajournal.com/2020/06/15/managing-the-going-concern-risk-in-an-uncertain-environment/

Lapping cash receipts - and caught

https://www.justice.gov/usao-cdil/pr/grand-jury-indicts-former-administrator-supervisor-illinois-secretary-state-department A form of lapping at Illinois Secretary of State
https://www.thecentersquare.com/illinois/former-illinois-secretary-of-state-official-accused-of-fraud-and-theft-totaling-350-000/article_d073f50a-a69c-11ea-97f4-5f440c75a9ab.html https://newschannel20.com/news/local/former-sec-of-state-office-supervisor-indicted-for-fraud-scheme https://www.wcia.com/news/woman-indicted-on-defrauding-il-secretary-of-states-office-il-dept-of-revenue/