Audit 405182

Limited number of staff prevents separation of functions necessary to assure adequate internal control structure. Over the past few years, management has implemented several compensating controls to limit the severity of the deficiency, including: hiring an outsourced accountant who performs quarterly reviews, implementing a director-level review of expense reimbursements and purchase requests prior to disbursement, etc. However, the Executive Director remains responsible for performing substantially all bookkeeping and accounting functions, including having the ability to print and sign checks.