Finding 39628 (2022-002)

The district strives to make improvements to the internal controls each year by utilizing existing office staff and administrators to cross check work when possible. For example, our Human Resources Director compares employment contracts to salaries/hourly wages entered into the payroll system for accuracy. For gate receipt cash management, the district has incorporated our Athletic Director as a double counter of the money prior to turning the money into business office personnel for a second count and reconciliation prior to deposit. Also, once monthly bank reconciliations and reports are prepared, the district?s Superintendent reviews and signs off on the reports. The district continues to take in more cash each year via online payments, which helps with less cash handling. The district realizes the importance of segregation of duties and will continue to strive to find ways to have more checks and balances. With the retirement of a business office staff member in December 2022, the district has already begun considering changes to job responsibilities among the office staff to better improve segregation of duties.