FAC Explorer

Audit 5553

FY End
2023-06-30
Total Expended
$1.19M
Findings
38
Programs
14
Organization: Community Unit School District #4 (IL)
Year: 2023 Accepted: 2023-12-06
Auditor: Gray Hunter Stenn LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3524 2023-001 Significant Deficiency Yes P
3525 2023-001 Significant Deficiency Yes P
3526 2023-001 Significant Deficiency Yes P
3527 2023-001 Significant Deficiency Yes P
3528 2023-001 Significant Deficiency Yes P
3529 2023-001 Significant Deficiency Yes P
3530 2023-001 Significant Deficiency Yes P
3531 2023-001 Significant Deficiency Yes P
3532 2023-001 Significant Deficiency Yes P
3533 2023-001 Significant Deficiency Yes P
3534 2023-001 Significant Deficiency Yes P
3535 2023-001 Significant Deficiency Yes P
3536 2023-001 Significant Deficiency Yes P
3537 2023-001 Significant Deficiency Yes P
3538 2023-001 Significant Deficiency Yes P
3539 2023-001 Significant Deficiency Yes P
3540 2023-001 Significant Deficiency Yes P
3541 2023-001 Significant Deficiency Yes P
3542 2023-001 Significant Deficiency Yes P
579966 2023-001 Significant Deficiency Yes P
579967 2023-001 Significant Deficiency Yes P
579968 2023-001 Significant Deficiency Yes P
579969 2023-001 Significant Deficiency Yes P
579970 2023-001 Significant Deficiency Yes P
579971 2023-001 Significant Deficiency Yes P
579972 2023-001 Significant Deficiency Yes P
579973 2023-001 Significant Deficiency Yes P
579974 2023-001 Significant Deficiency Yes P
579975 2023-001 Significant Deficiency Yes P
579976 2023-001 Significant Deficiency Yes P
579977 2023-001 Significant Deficiency Yes P
579978 2023-001 Significant Deficiency Yes P
579979 2023-001 Significant Deficiency Yes P
579980 2023-001 Significant Deficiency Yes P
579981 2023-001 Significant Deficiency Yes P
579982 2023-001 Significant Deficiency Yes P
579983 2023-001 Significant Deficiency Yes P
579984 2023-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
84.425 Elementary and Secondary School Emergency Relief Grant III Covid 19 $469,509 Yes 1
10.555 National School Lunch $203,496 - 1
84.173 Federal Special Ed Idea Arp $97,601 - 1
84.425 Elementary and Secondary School Emergency Relief Grant II Covid 19 $89,666 Yes 1
84.010 Title 1 Low Income $83,733 - 1
84.367 Title II $37,690 - 1
84.425 Elementary and Secondary School Emergency Relief Grant Id Covid 19 $32,410 Yes 1
84.010 Title 1 School Improvement $28,324 - 1
10.553 National School Breakfast $27,892 - 1
10.555 Commodities $21,481 - 1
93.778 Medical Assistance Program $16,623 - 1
84.027 Federal Special Ed Idea Preschool $7,832 - 1
84.425 Elementary and Secondary School Emergency Relief Grant Ht Covid 19 $7,249 Yes 1
84.425 Elementary and Secondary School Emergency Relief Grant Ps Covid 19 $3,204 Yes 1

Contacts

Name Title Type
ML5SZKL5EAK7 Jeff McPherson Auditee
2179362111 Jeff McPherson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: THE ACCOMPANYING SCHEDULE OF FEDERAL AWARDS INCLUDES THE FEDERAL GRANT ACTIVITY OF CUSD 4 AND IS PRESENTED ON THE CASH BASIS OF ACCOUNTING. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIRMENTS OF THE OFFICE OF MANAGEMENT AND BUDGET UNIFORM ADMINISTATIVE REQUIRMENTS, COSTS 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 FINANICAL STATEMENTS De Minimis Rate Used: N Rate Explanation: THE AUDITEE DID NOT USE THE DE MINIMIS COST RATE

Finding Details

Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.
Finding 2023-001
THE SCHOOL DISTRICT'S OFFICE DOES NOT HAVE AN ADEQUATE SEGREGATION OF DUTIES IN CERTAIN 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 DISBURSEMENTS THE BOOKKEEPER PREPARES THE CHECK, RECORDS 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 RECOMMND 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.