FAC Explorer

Audit 11161

FY End
2023-06-30
Total Expended
$928,276
Findings
42
Programs
17
Organization: Community Unit School District No. 1 (IL)
Year: 2023 Accepted: 2024-01-12
Auditor: Gray Hunter Stenn LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8332 2023-001 Significant Deficiency Yes P
8333 2023-001 Significant Deficiency Yes P
8334 2023-001 Significant Deficiency Yes P
8335 2023-001 Significant Deficiency Yes P
8336 2023-001 Significant Deficiency Yes P
8337 2023-001 Significant Deficiency Yes P
8338 2023-001 Significant Deficiency Yes P
8339 2023-001 Significant Deficiency Yes P
8340 2023-001 Significant Deficiency Yes P
8341 2023-001 Significant Deficiency Yes P
8342 2023-001 Significant Deficiency Yes P
8343 2023-001 Significant Deficiency Yes P
8344 2023-001 Significant Deficiency Yes P
8345 2023-001 Significant Deficiency Yes P
8346 2023-001 Significant Deficiency Yes P
8347 2023-001 Significant Deficiency Yes P
8348 2023-001 Significant Deficiency Yes P
8349 2023-001 Significant Deficiency Yes P
8350 2023-001 Significant Deficiency Yes P
8351 2023-001 Significant Deficiency Yes P
8352 2023-002 Significant Deficiency Yes P
584774 2023-001 Significant Deficiency Yes P
584775 2023-001 Significant Deficiency Yes P
584776 2023-001 Significant Deficiency Yes P
584777 2023-001 Significant Deficiency Yes P
584778 2023-001 Significant Deficiency Yes P
584779 2023-001 Significant Deficiency Yes P
584780 2023-001 Significant Deficiency Yes P
584781 2023-001 Significant Deficiency Yes P
584782 2023-001 Significant Deficiency Yes P
584783 2023-001 Significant Deficiency Yes P
584784 2023-001 Significant Deficiency Yes P
584785 2023-001 Significant Deficiency Yes P
584786 2023-001 Significant Deficiency Yes P
584787 2023-001 Significant Deficiency Yes P
584788 2023-001 Significant Deficiency Yes P
584789 2023-001 Significant Deficiency Yes P
584790 2023-001 Significant Deficiency Yes P
584791 2023-001 Significant Deficiency Yes P
584792 2023-001 Significant Deficiency Yes P
584793 2023-001 Significant Deficiency Yes P
584794 2023-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.425 Elementary and Secondary School Emergency Relief Grant III Covid 19 $317,429 Yes 1
10.553 National School Lunch $177,343 Yes 1
84.173 Federal Special Ed Idea Arp $171,074 - 1
10.553 National School Breakfast $36,370 Yes 1
84.367 Title II $32,899 - 1
84.358 Rural Education $32,034 - 1
10.555 Commodities $27,322 Yes 1
84.425 Elementary and Secondary School Emergency Relief Grant Id Covid 19 $25,561 Yes 1
84.425 Elementary and Secondary School Emergency Relief Grant II Covid 19 $15,720 Yes 1
84.010 Title I Low Income $14,638 - 1
93.778 Medical Assistance Program $13,116 - 1
84.027 Federal Special Ed Idea Preschool $7,219 - 1
84.010 Title I School Improvement $6,992 - 1
84.425 Elementary and Secondary School Emergency Relief Grant I Covid 19 $6,699 Yes 1
84.424 Title IV Student Support $2,140 - 1
84.425 Elementary and Secondary School Emergency Relief Grant Ps Covid 19 $1,029 Yes 1
84.425 Elementary and Secondary School Emergency Relief Grant Digital Equity Covid 19 $900 Yes 1

Contacts

Name Title Type
YFSBYGBG51N3 Tonya Camerer Auditee
2176563323 Jeff McPherson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: THE ACCOMPANYING SCHEDULE OF FEDERAL AWARDS INCLUDES THE FEDERAL GRANT ACTIVITY OF CUSD 1 AND IS PRESENTED ON THE CASH BASIS OF ACCOUNTING. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIRMENTS OF THE OFFICE OF MANAGEMENT AND BUDGET UNIFORM ADMINISTATIVE REQUIRMENTS, COSTS PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS. THEREFORE SOME AMOUNTS PRESENTED IN THIS SCHEDULE MAY DIFFER FROM AMOUNTS PRESENTED IN, OR USED IN THE PREPARATION OF THE BASIC FINANICAL STATEMENTS De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE

Finding Details

Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-002
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.
Finding 2023-002
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN AREAS CONSISTENT WITH CONTROL OBJECTIVES. THE LIMITED NUMBER OF INDIVIDUALS TO SHARE RESPONSIBILITIES FOR ACCESS TO ASSETS AND ACCOUNTING RECORDS MAKES IT DIFFICULT TO MITIGATE THE CONTROL WEAKNESS. THE BOOKKEEPER IS INVOLVED IN MANY ASPECTS OF A TRANSACTION. FOR EXAMPLE, IN CASH DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS THE TRANSACTIONS, AND PREPARES THE BANK RECONCILIATION. THE BOOKKEEPER PERFORMED MOST OF THE ACCOUNTING FUNCTIONS, RESULTING IN A LACK OF SEGREGATION OF DUTIES. THE CAUSE OF THE FINDING IS LIMITED ACCOUNTING STAFF TO SEPARATE THE DIFFERENT ACCOUNTING FUNCTIONS. WE RECOMMND THE SUPERINTENDENT AND THE BOARD OF EDUCATION CLOSELY SUPERVISE AND REVIEW ACCOUNTING INFORMATION AS THE BEST WAY TO PREVENT OR DETECT ERRORS OR IRREGULARITIES. MANAGEMENT AGREES WITH THE FINDING AND WILL CONTINUE OVERSIGHT RESPONSIBILITY.