Purpose of Audit

The purpose of our audit was to determine whether employees had appropriate access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012.

Background

The South Glens Falls Central School District is located in Saratoga County. The District is governed by the Board of Education which comprises nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $52.1 million.

Key Findings

• The Board has not adopted comprehensive policies to ensure that access to the District’s financial system is restricted to only those functions required by individual employees’ job duties.
• District officials have not implemented access controls to ensure proper segregation of duties within the financial system and to limit access to users based on their job descriptions and responsibilities.

Key Recommendations

• Adopt comprehensive policies and develop procedures, to limit financial system access rights to only those functions that employees need to perform their job duties.
• Evaluate employee job descriptions and assign financial system access rights to match the respective job functions.