Finding Text
2025-001. 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 assigned duties of personnel within the City’s finance office, the segregation of accounting functions necessary to ensure adequate internal accounting control has not been met. Effect Because of the weakness in segregation of duties, the City has not provided adequate internal control. Cause This occurred because personnel duties were not reassigned when the structure of the finance office changed. Recommendations The City Council should reassign/segregate personnel duties in order to ensure adequate accounting control and provide oversight to partially compensate for this deficiency. Views of Responsible Officials and Planned Corrective Action Management agrees with the audit finding. The City Administrator and Finance Director will attempt to monitor transactions and restructure the duties of office personnel to help ensure as much segregation of duties as possible with the City’s staffing limitations and funding constraints.