Summary

This operational audit for the period July 1, 2004, through June 30, 2005, disclosed the following:

Finding No. 1:         Improved budget amendment tracking procedures were needed to ensure the accuracy of budget amounts reported in the District’s accounting records and financial statements.

Finding No. 2:        The District should ensure employee position descriptions are revised at the time of reorganization for those positions affected by the reorganization.

Finding No. 3:        The District should continue reviewing its procedures to ensure compliance with the requirements pertaining to security and confidentiality of electronic data.

Finding No. 4:        There was no documentation detailing how program changes were evaluated and approved before being put into production; written procedures for emergency systems maintenance were not in place; and programmers were not restricted from moving program changes to production.

Finding No. 5:        Improvements to the physical security, environmental, and operational controls as well as access controls pertaining to the District’s information technology resources were needed.  Weaknesses in information technology controls may impede the accomplishment of management’s objectives pertaining to the District’s information technology resources.

The Superintendent's written response to the audit findings is included as part of this report on the Auditor General’s Web site.