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, payroll, wire transfers, financial reporting,
computer systems, school lunch program and journal entries. See finding 2022-001.