Finding Text
SEGREGATION OF DUTIES
Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately.
Condition: There is a lack of segregation of duties among personnel.
Cause: There are a limited number of personnel for certain functions.
Effect: Transactions could be mishandled.
Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls.
Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.