The District concurs with the recommendation. While limited staffing makes full segregation of duties difficult, we are strengthening internal controls through increased oversight and shared responsibilities. Bank reconciliations, journal entries, and investment reports are reviewed monthly by the SBO and Superintendent, with financial reports presented to the Board. Duties are divided where possible, and compensating controls are in place for areas such as the lunch program and activity accounts. Management will continue to review procedures annually and adjust as needed.