Finding Text
Segregation of Duties
Condition: The size of the office staff precludes a proper segregation of functions to assure adequate internal control.
Criteria: Lack of segregation of duties.
Cause: The limited number of office staff results in incompatible functions being performed by the same individuals.
Effect: There may be inappropriate transactions recorded and assets may not be adequately safeguarded.
Recommendations: This is not unusual for Districts your size, but the Board of Education and management should continue to be aware of this condition and to realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable for an effective system of internal control. Under these conditions, the most effective controls lie in the Board of Education’s and management’s knowledge of matters relating to the District’s operations.
Management Views and Corrective Action Plan: See corrective action plan 2023-001.