Finding Text
2022-001. SEGREGATION OF DUTIES Criteria The concentration of duties and responsibilities in a limited number of individuals is not desirable from an internal accounting control point of view. Condition Due to the limited number of personnel within the District's business office, the segregation of accounting functions necessary to ensure adequate internal control is not possible. Effect Because of the weakness in segregation of duties, the District has not provided adequate internal control. Cause This occurred because of staffing limitations caused by fiscal constraints. Auditor Recommendations Officials and management of the District should constantly be aware of this condition, attempt to segregate duties as much as possible, and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The Business Manager will continue to monitor all transactions and the District's administration will structure the duties of office and school personnel to help ensure as much segregation of duties as possible within the District's staffing limitations and funding constraints.