Julie Niles, Business Manager for the Tripp-Delmont School District, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. The size of the school district and the monetary resources available prevent the hiring of additional staffing to the business office at proper levels for internal controls. We are aware of the weakness in internal controls and the findings that have been noted and will adhere to policies and procedures we have in place while providing compensating controls to reduce risk. This is an ongoing process.