Finding Text
2022-002: SEGREGATION OF DUTIES. CONDITION: THE COUNTY'S ACCOUNTING FUNCTION IS CONTROLLED BY A LIMITED NUMBER OF INDIVIDUALS RESULTING IN THE INADEQUATE SEGREGATION OF DUTIES. CRITERIA: INTERNAL CONTROLS SHOULD BE IN PLACE TO SEGREGATE DUTIES WHERE POSSIBLE. CAUSE: THE COUNTY IS UNABLE TO HIRE AN ADEQUATE STAFF TO INCREASE THE EFFECTIVENESS OF INTERNAL CONTROL. EFFECT: THE LIMITED NUMBER OF PERSONNEL LIMITS THE OVERALL EFFECTIVENESS OF INTRENAL CONTROL. RECOMMENDATION: PROCEDURES SHOULD BE IMPLEMENTED TO SEGREGATE DUTIES WHERE POSSIBLE INCLUDING CROSS TRAINING OR ROTATING OF JOB DUTIES TO ENSURE ONE PERSON DOES NOT HAVE COMPLETE UNSUPERVISED CONTROL OVER ONE PARTICULAR AREA.