Finding Text
1. Audit Finding 2022-001 2. This finding is a repeat from a prior year. Year originally reported: 2018. 3. Criteria or specific requirement - Lack of segregation of duties due to limited staff. 4. Condition - Internal controls are limited due to small staff size. 5. Context - There is currently only one person performing many bookkeeping functions. 6. Effect - Lack of segregation of duties, significant deficiency in internal control over financial reporting not considered to be a material weakness. 7. Cause - Due to limited resources (staff, finances, IT improvements), the District is unable to maintain appropriate internal controls over financial reporting, specifically, segregation of duties 8. Recommendation - Implementation of policies and procedures that include appropriate internal controls over financial reporting, as required by grant agreements. 9. Management's Response - That is not practical due to staff size and finances.