I would like to hear from organizations that do not use pre-printed receipts about what internal controls they have that satisfy their auditors? Revenue Canada says many charities no long pre-number which allows them to issue e-mail receipts. Revenue Canada does not require pre-printed receipts, but it is one internal control. Raisers Edge of course numbers receipts in consecutive order, and I wonder if this is sufficient for most charities? Are there other controls, for example in the daily/monthly receipt reports that are useful? If anyone has a related policy and procedure on this, I would love to have a copy! Stan Heller, Executive Director Chinook Health Region Lethbridge, Alberta