Finding Text
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 one individual has control over portions of one or more of the following areas for the District relating to federal programs; cash, investments, inventories, receipts, disbursements, capital assets, payroll, wire transfers, financial reporting, computer systems, journal entries, and school nutrition program. See finding 2023-001.