Finding Text
SEGREGATION OF DUTIESCriteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately.Condition: There is a lack of segregation of duties among personnel.Effect: Transactions could be mishandled.Cause: There are a limited number of personnel for certain functions.Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls.Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.