Finding Text
Due to a small staff size, the Agency does not have complete segregation of duties. The ideal internal control system would not allow one person to perform a transaction from beginning to end. There are insufficient personnel to properly segregate all financial functions of the Agency. An error in financial reporting may not be detected in a timely manner or the misappropriation of assets could be concealed. We recommend that the Board and management use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.