Finding Text
Finding #2022-001 ? Lack of Segregation of Duties (prior year finding 2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: The District has determined that hiring additional staff to perform separate accounting duties would be too costly. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with the finding but do not believe it is cost effective to increase the office staff in attempt to bring about a more effective segregation of duties.