Audit 402536

Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties John Spangler, Fulton County Board Chairman Staci Mayall, County Treasurer Patrick O’Brian, County Clerk