Finding Text
Criteria: Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Condition: Due to the limited size of the City's business staff, the City has limited segregation of duties. Questioned Costs: N/A Context: The City has informed us that the small size of its business office staff precludes proper separation of duties at this time. Effect: The City is unable to maintain separation of incompatible duties. Cause: Limited number of staff in the business office. Recommendation: We recommend that the City continue to separate incompatible duties as best it can within the limits of what the City considers to be cost beneficial.