Waubay School District Business Official, Marie J. Hlavacek, is the contact person responsible for the corrective action plan for this finding. The finding is due to limited staff employed within the Waubay School's Business Office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for internal controls. Waubay School District has adopted an Internal Controls and Procedures policy in February 2018. We are aware of the weakness in our internal controls and will adhere to policies and procedures we have in place to try to reduce the risk. This will be an ongoing finding and we will continue to monitor our processes.