Let's say a business unit in ABC Company receives 3 checks in 3 separate mailings. The first check is identified as belonging to another business unit in the building (i.e. the sender sent it to the right building but the wrong business unit address in the building). The second check is made out to the correct company but no one can identify what it is for because no supporting documentation came in the envelope, there are no comments on the check indicating what it is for and there is no return address on the envelope. The check just reads 'ABC Company...$50 dollars". The third check is made out to the correct company but belongs to a different division in a building miles away (i.e. the sender mailed the check to the wrong address). From the point of receipt to the point of (possible) transfer to another unit or division, how should the above 3 scenarios be handled from an internal control perspective? For example, if there is to be a transfer, what should be recorded by the transferor? By the transferee? Should the unidentifiable $50 payment be deposited by the unit that received it or should it be transferred to some other unit, etc? Thank you.