Audit Objective 

Determine whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use.

Key Findings 

The Board and District officials did not establish adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We determined that the Board and District officials do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, improper transactions or the misappropriation of funds in the financial application because they did not: 

• Develop and adopt policies and procedures related to financial application user accounts and permissions and the review of audit trail reports. 
• Limit user account permissions in the financial application to access needed to perform assigned job duties 
• Perform an independent review of transactions in the audit trail reports for the system administrator account of the financial application. 

Key Recommendations 

• Establish adequate policies and procedures related to their financial application. 
• Perform an independent review of transactions of the financial application system administrator account on the audit trail reports.
• Assign user account permissions based upon assigned job duties. 

District officials generally agreed with our findings and indicated they have initiated or plan to initiate corrective action. Appendix B includes our comments on the District’s response.