Finding Text
Finding Number 2023-003) Segregation of Duties Condition: The County's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Criteria: Internal controls should be in place to segregate duties where possible. Cause: The County is unable to hire an adequate staff to increase the effectiveness of internal control. Effect: The limited number of personnel limits the overall effectiveness of internal control. Recommendation: Procedures should be implemented to segregate duties where possible including a cross training or rotating of job duties to ensure one person does not have completed unsupervised control over one particular area. Views of Responsible Officials and Planned Corrective Actions: Management of Scott County, Illinois agrees with the finding and will implement the recommendation.