The Hanson School District Business Manager, Jodi Hruby, is the contact person responsible for the corrective action plan for this finding. Finding Number 2022-001 is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for internal controls. The district is aware of the continued weakness in internal controls and will continue to develop policies and procedures and provide on-going controls to reduce the risk. Procedures are altered at the times throughout the year to try to mitigate for the lack of segregation of duties, due to the limited staff. This will be an ongoing process, requiring continual analysis of processes and procedures in order to minimize the risk of the district.