Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.
Segregation of Duties ? Federal and State Grant Management Federal Assistance Listing Numbers ? All State ID Numbers - All Type of Finding Material weakness in internal control over compliance. Condition Please see the condition described in Finding 2022-001 for information on the lack of segregation of duties specifically related to the activities allowed or unallowed and allowable costs/cost principles. Additionally, our testing of internal controls over federal and state grants identified the following weaknesses in internal controls due to the lack of segregation of duties in relation to the Uniform Guidance and State Single Audit Guidelines compliance requirements: ? There is no separate review of the payroll transactions processed by the finance manager and included on the grant claims. ? There is no separate review of eligibility requirements that determine whether an individual student is allowed to be funded through government programs. ? Both individuals within the accounting department have the ability to enter new vendors, add employees and change wage rates within the accounting system. Criteria or Specific Requirement Segregation of duties is an internal control intended to prevent or decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. Cause The lack of segregation of duties is due to the limited number of employees and the size of District?s operations. The District has not recently completed a full risk assessment and review of internal controls to identify additional mitigating and compensating controls to implement to reduce the risk of errors or intentional fraud. Effect Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Repeat Finding Repeat of Finding 2021-004. Recommendation We recommend the District continue reviewing the annual financial report. While it may not be cost beneficial to train additional staff to completely prepare the report, a thorough review of this information by appropriate staff of the District is necessary to obtain a complete and adequate understanding of the District?s annual financial report. Views of Responsible Officials There is no disagreement with the audit finding. Management continues to look for ways to mitigate risks associated with a small entity and limited resources.