Access the Government Finance Officers Association (GFOA) site at http://www.gfoa.org. On the left side of the web page in the "Services" column, click "Recommended Practices." Under the section titled "Recommended Practices by Category", click "Cash Management." Now click on "Check Fraud Protection (1999, 2003)." Research the GFOA’s recommendations designed to protect against check fraud and fill in the blanks in the following factual statements:

1. Make use of check stock with security features such as ______________, "void" ______________ (which displays the word "void" when the check is photocopied), micro __________, laid ___________ and other ___________ with multiple ___________ or ___________, special ___________that can be read under _______ _________ _________, and __________ ____________ that react to attempts at alteration.
2. Secure _______ _________ daily. Remove __________ _________ from printer, ___________ printer, and ___________ check stock in a ___________environment.
3. Require __________ ____________on checks over a specified amount.
4. Update ______________ __________ when staff changes.
5. Reconcile all ________ ______________ and notify banks of _____________ on a timely basis.
6. Provide for __________ ______________ of returned checks and check copies or digital images.
7. Ensure proper __________ ___ _________ among staff initiating, authorizing, preparing, signing, and mailing payments and _____________ bank statements.
8. Conduct periodic and surprise ___________ or _____________ of procedures.
9. Set _________ ___________ for individual checks, particularly on smaller accounts.
10. Make use of _________ _______ services provided by banks, through which banks pay only those items that match a check issue file provided to the bank.
11. Provide _________ ______________ to local banks regarding the honoring or returning of checks.