Finding Text
Finding #2022-001 ?Limited Segregation of Duties (Prior Year Finding #2021-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Internal controls should be in place that provide adequate segregation of duties. Cause: The condition is due to limited staff available. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District?s operations. Response: We agree with this finding. To assist with business operations, the District contracted for additional business office services for the 2022/2023 school year.