Finding 42157 (2022-003)

Criteria: Management is responsible for the design and implementation of internal controls to identify that expenditures were for appropriate purposes. Condition and Context: The Director of Business, Finance and Operations receives all invoices, can enter invoices into the financial system, submit for payment and make payment without clear documentation of approval by management. Cause: Small administrative staff and funding to include other staff. Effect: Purchases could be made for improper purposes or in incorrect amounts. Questioned Costs: None Recommendation: Management should seek appropriate staffing to add an approval for each purchase or include a board member in approving purchases. Views of Responsible Officials and Planned Corrective Actions: Staffing levels and time available have made it difficult to implement many internal controls. Due to closing the school in 2023, management will not be able to take corrective actions.