Audit 48545

FY End
2022-06-30
Total Expended
$1.16M
Findings
34
Programs
9
Year: 2022 Accepted: 2022-12-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
51786 2022-001 Significant Deficiency Yes P
51787 2022-001 Significant Deficiency Yes P
51788 2022-001 Significant Deficiency Yes P
51789 2022-001 Significant Deficiency Yes P
51790 2022-001 Significant Deficiency Yes P
51791 2022-001 Significant Deficiency Yes P
51792 2022-001 Significant Deficiency Yes P
51793 2022-001 Significant Deficiency Yes P
51794 2022-001 Significant Deficiency Yes P
51795 2022-001 Significant Deficiency Yes P
51796 2022-001 Significant Deficiency Yes P
51797 2022-001 Significant Deficiency Yes P
51798 2022-001 Significant Deficiency Yes P
51799 2022-001 Significant Deficiency Yes P
51800 2022-001 Significant Deficiency Yes P
51801 2022-001 Significant Deficiency Yes P
51802 2022-001 Significant Deficiency Yes P
628228 2022-001 Significant Deficiency Yes P
628229 2022-001 Significant Deficiency Yes P
628230 2022-001 Significant Deficiency Yes P
628231 2022-001 Significant Deficiency Yes P
628232 2022-001 Significant Deficiency Yes P
628233 2022-001 Significant Deficiency Yes P
628234 2022-001 Significant Deficiency Yes P
628235 2022-001 Significant Deficiency Yes P
628236 2022-001 Significant Deficiency Yes P
628237 2022-001 Significant Deficiency Yes P
628238 2022-001 Significant Deficiency Yes P
628239 2022-001 Significant Deficiency Yes P
628240 2022-001 Significant Deficiency Yes P
628241 2022-001 Significant Deficiency Yes P
628242 2022-001 Significant Deficiency Yes P
628243 2022-001 Significant Deficiency Yes P
628244 2022-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.173 Special Education_preschool Grants $166,536 - 1
84.425 Education Stabilization Fund $102,812 Yes 1
84.010 Title I Grants to Local Educational Agencies $97,432 - 1
10.555 National School Lunch Program $40,955 Yes 1
10.553 School Breakfast Program $39,469 Yes 1
84.367 Improving Teacher Quality State Grants $29,892 - 1
84.358 Rural Education $23,017 - 1
84.027 Special Education_grants to States $11,255 - 1
93.778 Medical Assistance Program $8,202 - 1

Contacts

Name Title Type
YFSBYGBG51N3 Tonya Camerer Auditee
2176563323 Jeff McPherson Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of CUSD 1 and is presented on the Cash Basis of Accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District had no subrecipients.
Title: Non-Cash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of CUSD 1 and is presented on the Cash Basis of Accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District expended $40,955 of non-cash commodities associated with CFDA 10.555.
Title: Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of CUSD 1 and is presented on the Cash Basis of Accounting. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The District did not have insurance coverage in effect paid with Federal funds during the year. The District did not have any loans or loan guarantees outstanding at June 30, 2022. The District did not have any Federal grants requiring matching expenditures.

Finding Details

The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.
The School District's office does not have an adequate segregation of duties in certain accounting areas consistent with control objectives. The limited number of individuals to share responsibilities for access to assets and accounting records makes it difficult to mitigate the control weakness. The Bookkeeper is involved in many aspects of a transaction. For example, in cash disbursement transactions the Bookkeeper prepares the checks, record the transactions, and prepares the bank reconciliation. The bookkeeper performed most of the accounting functions, resulting in a lack of segregation of duties. The cause of the finding is limited accounting staff to separate the different accounting functions. We recommend the Superintendent and the Board of Education closely supervise and review accounting information as the best way to prevent or detect errors or irregularities. Management agrees with the finding and will continue oversight responsibility.