2022-01 - Segregation of DutiesCondition: Due to the limited number of personnel, a segregation of certain accounting functions was notpossible.Criteria: The District continues to establish procedures that would ensure proper segregation of certainaccounting functions, especially, to limit the functions of recording, authorizing and custody.Effect: As a result, during the audit period, operation of procedures might not have allowedmanagement or employees, in the normal course of performing their assigned functions, toprevent, or detect and correct misstatements on a timely basis.Cause: The District has limited resources and personnel in the responsibilities and business function.Recommendation: We recommend that the Board of Trustees continue to monitor the internal accounting controlprocedures in use to assure that compensating controls are being utilized to provide assurancethat assets are safeguarded and transactions are proper and recorded in a timely manner. Theseactions would mitigate, but not eliminate the risk of misstatement or misappropriation.Contact: SuperintendentTimeframe: Ongoing
2022-02 - Formal Policies on Federal AwardsCondition: The District has no policies on federal awards other than general business office policy.Criteria: The District is required to have specific federal grant policies.Effect: The District may not be in compliance with Federal requirements.Cause: The District has not formally approved the separate policy.Recommendation: The District should adopt a formal policyContact: SuperintendentTimeframe: Immediate
2022-01 - Segregation of DutiesCondition: Due to the limited number of personnel, a segregation of certain accounting functions was notpossible.Criteria: The District continues to establish procedures that would ensure proper segregation of certainaccounting functions, especially, to limit the functions of recording, authorizing and custody.Effect: As a result, during the audit period, operation of procedures might not have allowedmanagement or employees, in the normal course of performing their assigned functions, toprevent, or detect and correct misstatements on a timely basis.Cause: The District has limited resources and personnel in the responsibilities and business function.Recommendation: We recommend that the Board of Trustees continue to monitor the internal accounting controlprocedures in use to assure that compensating controls are being utilized to provide assurancethat assets are safeguarded and transactions are proper and recorded in a timely manner. Theseactions would mitigate, but not eliminate the risk of misstatement or misappropriation.Contact: SuperintendentTimeframe: Ongoing
2022-01 - Segregation of DutiesCondition: Due to the limited number of personnel, a segregation of certain accounting functions was notpossible.Criteria: The District continues to establish procedures that would ensure proper segregation of certainaccounting functions, especially, to limit the functions of recording, authorizing and custody.Effect: As a result, during the audit period, operation of procedures might not have allowedmanagement or employees, in the normal course of performing their assigned functions, toprevent, or detect and correct misstatements on a timely basis.Cause: The District has limited resources and personnel in the responsibilities and business function.Recommendation: We recommend that the Board of Trustees continue to monitor the internal accounting controlprocedures in use to assure that compensating controls are being utilized to provide assurancethat assets are safeguarded and transactions are proper and recorded in a timely manner. Theseactions would mitigate, but not eliminate the risk of misstatement or misappropriation.Contact: SuperintendentTimeframe: Ongoing
2022-02 - Formal Policies on Federal AwardsCondition: The District has no policies on federal awards other than general business office policy.Criteria: The District is required to have specific federal grant policies.Effect: The District may not be in compliance with Federal requirements.Cause: The District has not formally approved the separate policy.Recommendation: The District should adopt a formal policyContact: SuperintendentTimeframe: Immediate
2022-01 - Segregation of DutiesCondition: Due to the limited number of personnel, a segregation of certain accounting functions was notpossible.Criteria: The District continues to establish procedures that would ensure proper segregation of certainaccounting functions, especially, to limit the functions of recording, authorizing and custody.Effect: As a result, during the audit period, operation of procedures might not have allowedmanagement or employees, in the normal course of performing their assigned functions, toprevent, or detect and correct misstatements on a timely basis.Cause: The District has limited resources and personnel in the responsibilities and business function.Recommendation: We recommend that the Board of Trustees continue to monitor the internal accounting controlprocedures in use to assure that compensating controls are being utilized to provide assurancethat assets are safeguarded and transactions are proper and recorded in a timely manner. Theseactions would mitigate, but not eliminate the risk of misstatement or misappropriation.Contact: SuperintendentTimeframe: Ongoing