Finding Text
Finding 2022-002 Significant Deficiency Internal controls Criteria: With a limited number of personnel for certain functions, there are inherent limitations of the effectiveness of certain controls due to the lack of segregation of duties among Organization personnel. Condition: Duties should be segregated and alternative controls used to compensate for lack of separation. Effect: Transactions could be mishandled. Cause: There is a limited number of personnel in the Cafeteria Fund office. Questioned Costs: None. Recommendation: The duties should be separated as much as possible and alternative controls should be used to compensate for lack of separation.