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Finding 2: During our audit, we noted that the District was missing supporting <br />documentation that supported the disposals of fixed assets for the year, including proof of <br />proceeds received for disposed assets. <br />Recomm ndation 20 We recommend that the District retain supporting documentation <br />for disposition of assets, including documentation for any proceeds received. <br />Finding 3: During our audit, we noted that a single individual approves vendor changes <br />and is also in charge of processing cash disbursements. <br />Recommendation 3: We recommend that the District segregates the responsibilities for <br />adding/editing vendor information and processing disbursements and perform a regular <br />risk assessment review to identify where segregation of duties issues need to be <br />corrected. <br />Pnd� ng 4: During our audit, we noted that a single individual add/edits employees' pay <br />rates and is also in charge of processing payroll. Upon further review, we identified that <br />several other employees in the finance department also have access to change <br />employees' pay rates. <br />Face o mmendatoon 4: We recommend that the District segregates the payroll processing <br />function from the employee data changes function and perform regular risk assessments <br />reviews to identify where segregation of duties issues need to be addressed in the payroll <br />process. <br />We believe that the implementation of these recommendations will provide the District with a <br />stronger system of internal control while also making its operations more efficient. We will be <br />happy to discuss the details of these recommendations with you at your convenience. <br />This communication is intended solely for the information and use of management and is not <br />intended to be and should not be used by anyone other than these specified parties. <br />Very truly yours, <br />Aoy¢,tr, 1�nc�tLcos�, M 2 ,%o�J, L L P. <br />2 <br />