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FINDING 15.01DUTIES WERE NOT SEGREGATED ADEQUATELY IN THE OFFICE OF ______________???? (Internal Control – Significant Deficiency Under Government Auditing Standards ) Duties were not segregated adequately among employees of the Office of ________________. Employees responsible for maintaining the accounting records were also involved in receipting, depositing, disbursing, and reconciling funds. This lack of segregation of duties is considered a significant deficiency in internal controls that increases the risk of unauthorized transactions. Management is responsible for designing and implementing Internal controls to provide reasonable assurance of the reliability of financial reporting and the effectiveness and efficiency of office operations. RECOMMENDATION Duties can be adequately segregated in an office of two or more employees. The ___________ should segregate duties to the extent possible using available resources. 18

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Typical Government Typical Address Typical Zip Code 28

Typical Trust Company Typical Address Typical Zip Code 29

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