Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a material misstatement if present. Due to the size of the Council's staff, it is anticipated that this will be an ongoing finding. Compensating controls are in place; however, this continues to be an ongoing finding. Recommendation-In our judgment, managment and those charged with governance need to understand the importance of this communication. However, due to the lack of resources available to management to correct this weakness, we recommend that management mitigate this weakness wiht possible compensating controls such as close supervision and monitoring by management and the Board of Directors. Corrective Action Planned- The Council of Community Services has a full-time bookkeeper with adequate experience, continues to have Board involvement, and actively seeks new Board members with financial expertise. We also have a board member who is a Certified Public Accountant that also sits on the Finance Committee of the Board. This additional oversight adds layers of supervision and monitoring which should allow any intentional fraud or unintentional errors to be prevented and detected and corrected in a timely manner. Contact-Mikel Scott, Executive Director Anticipated Completion Date-Due to the size of the staff, this is expected to be an ongoing finding, all compensating controls have been in place since 2015.