Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.
Segregation of Duties ? Federal and State Grant Management Assistance Listing Numbers - All State IDS ? All Type of Finding Significant deficiency in internal control over compliance. Condition Please see the condition described in Finding 2021-001 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 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 business manager and subsequently included on the grant claims. ? There is no separate review of the grant claims which are the basis for the schedule of expenditures of federal awards and schedule of expenditures of state awards. 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. 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 potential risk of errors or intentional fraud. Context The District has limited employees and does not have adequate segregation of duties over the grant management process. 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. Questioned Costs None. Repeat Finding ? This is a repeat finding of 2021-003. Recommendation We recommend the District perform a risk assessment of its operations to identify and implement mitigating and compensating controls to reduce the risk of errors or intentional fraud. The District should review its disbursement process to ensure that there is adequate segregation of duties in regards to initiating, authorizing and approving purchases, along with adding controls to ensure that the item purchased was received by the District. The District should review its payroll process and identify payroll tasks that could be reassigned to other District personnel. We also recommend the Board of Education continue to monitor the transactions and the financial records of the District.