Audit 414105

Condition - The Agency had a lack of segregation of duties during the year ended December 31, 2025. Criteria - Internal control procedures require that accounting functions should be segregated so that one person does not control more than one aspect of an accounting transaction. And when there are duties that are not segregated, compensating controls should be in place to overcome the risks related to a lack of segregation of duties. Cause - During 2025, the Agency had a limited number of staff in the accounting department to be able to keep proper segregation of duties. Effect - The Agency could not maintain segregation of duties for the full fiscal year.

Condition - Several adjustments were required during the audit process for the financial statement to be in accordance with GAAP Criteria - Adequate internal controls over financial reporting requires close review of all balances to ensure they are in accordance with GAAP. Cause - The deficiency is the result of the lack of reconciliations of all general ledger accounts. Effect - Reconciliation of all accounts are a necessary control to prevent or detect misappropriation of cash or misstatements in financial reporting.