Finding Text
Segregation of Duties - One important aspect of the internal control structure is the segregation of duties among employees to prevent an individual employee from handling duties which are incompatible. We noted a limited number of individuals have control over portions of one or more of the following areas in for the District relating to major federal programs; cash, investments, receipts, disbursements, inventories, capital assets, payroll, transfers, financial reporting, computer systems, journal entries and school lunch program. See finding 2023-001.