Core Issue: It's challenging to maintain proper segregation of duties due to a small team handling both grants and accounting.
Impacted Requirements: This situation raises concerns about compliance with control procedures.
Recommended Follow-Up: Consider cross-training staff or implementing additional oversight to strengthen controls.
Finding Text
Segregation of Duties - Adequate control procedures through the segregation of employee duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 2025-001 for additional information.
Corrective Action Plan
We will review procedures and plan to make changes to improve internal control when possible.