Finding Text
Criteria
The District should maintain a system of internal controls approving expenditures
incurred.
Condition
The District did not follow their system of internal controls for all expenditures incurred.
Questioned Costs
None.
Context
A sample of forty (40) transactions were tested. Of the transactions tested, two were
found to not have the proper approvals as per District policy.
Effect
District is not in compliance with their internal control policies.
Cause
Expenditures were incurred that were not approved by the Superintendent, as required
by the Districts internal control policies.
Recommendation
The District should ensure that all expenditures are following the proper internal control
processes.
Repeat Finding
This is not a repeat finding
View of Responsible Officials
See corrective action plan.