to bring her records into agreement with those of the controller. When the treasurer received cash to pay for business license fees or court fees, she recorded these transactions on a cash register and deposited this money daily. She stole some of this cash and made up discrepancies in the bank deposit by substituting miscellaneous checks received in the mail that would not be missed when they went unrecorded. Because the treasurer was responsible for both the custody of cash receipts and the recording of those receipts. she was able to steal cash receipts and falsify the accounts to conceal the theft.