Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.
Criteria - Management is responsible for maintaining accurate accounting records.
Condition - Significant changes occurred in the District staffing during the year resulting in delays in reconciling asset and liability accounts in multiple funds and therefore, the accounting records did not accurately reflect appropriate balances.
Cause - The District must have highly qualified people in the position of District Treasurer and Deputy Treasurer; staff are to attach supporting documentation to all journal entries and cash receipts in Wincap, but that was not consistently done; staff have wide access to files which allows for removal of documents that should be maintained through staffing transitions.
Effect of Condition - Material adjusting journal entries across all funds were required in order to correct and/or correct those done by the District Treasurer and accurately report accounting records.
Recommendation - We recommend that significant asset and liability accounts be reconciled at year-end to ensure accounting records accurately reflect appropriate balances.
Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2024-001
(a) Comments on the finding and recommendation: The District agrees with the finding. The District also agrees with the recommendation. See below for actions taken.
(b) Actions Taken: Management will reconcile significant asset and liability accounts at year end to ensure accounting records accurately reflect appropriate balances.
(c) Anticipated Completion Date: Management anticipates this finding will be resolved by June 30, 2025.
(d) Person Responsible for Implementation: Todd Currie, District Treasurer.