Finding Text
One important aspect of the internal control structure is the segregation of duties
among employees to prevent an individual employee from handling duties which
are incompatible. We noted one individual has control over portions of one or
more of the following areas for the District relating to major federal programs;
cash, investments, inventories, receipts, disbursements, transfers, computers
systems, financial reporting, journal entries and school nutrition program. See
finding 2022-001.