Finding Text
Criteria: Management should establish oversight responsibilities and enforce accountability for
internal control procedures.
Condition: There was a lack of clear responsibilities for oversight and ensuring that personnel
are accountable for their internal control duties for most of the year. New personnel took over
in July of 2023 and worked to get things back in control.
Effect: Accounting processes can be performed incorrectly or not be performed entirely.
Cause: Management being overwhelmed and not in control for the first 10 months of the year.
Recommendation: New CFO and Superintendent have been hired and should be providing
oversight of the internal control structure and hold personnel responsible3 for their duties.
Management response/corrective action plan: See page 79.