Finding Text
Segregation of Duties- The limited number of office personnel prevents a proper segregation of accounting functions necessary to assure adequate internal control. This is not unusual in Districts your size, but the Board should constantly be aware of this condition and realize that concentration of duties and responsibilities in a limited number of individuals is not desirable from a control point of view. Under these conditions, the most effective controls lie in the Board?s knowledge of matters relating to the District?s operations. Recommendation- We realize that with a limited number of office employees, segregation of duties is difficult. However, the District should review its procedures to obtain the maximum internal control possible under the circumstances. Response- We will continue to review our procedures and implement additional controls where possible. Conclusion- Response accepted.