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Audit Objective

Determine whether the District’s continuing education cash receipts are properly accounted for.

Key Findings

• Incompatible duties were not properly segregated or monitored.
• The Board and District officials have not established written policies and procedures regarding the continuing education cash receipts process.
• The District does not have assurance all continuing education cash receipts are properly accounted for due to internal control weaknesses.

Key Recommendations

• Segregate incompatible duties and properly monitor cash receipt activities.
• Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash receipts.
• Properly address internal control weaknesses noted in the report.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.