Finding Text
Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator