Graham County Community College District June 30, 2009 Report Highlights-Single Audit

Graham CountyCommunity CollegeDistrictREPORT The District Should Strengthen AccessHIGHLIGHTSSINGLE AUDIT Controls and Change ManagementControls over its General Ledger SystemSubjectThe District is responsiblefor preparing financial It is critical that the District establish and users’ access was periodicallystatements, maintainingenforce effective internal control over monitored, and that users’ access rightsstrong internal controls,financial reporting. However, auditors were removed immediately upon theirand demonstratingaccountability for its use noted that the District did not have termination. Also, the District did notof public monies. As the adequate policies and procedures to have adequate policies and proceduresauditors, our job is to ensure that system users were granted to effectively track its general ledgerdetermine whether theaccess rights to only those general system program changes.District has met itsledger system functions necessary toresponsibilities.perform their job responsibilities, thatOur Conclusion The information in thefinancial statements isfairly stated in all material Auditor recommendations to improve internal controls— respects, and the financial statements can The District should establish and implement the following policies and be relied on. The District procedures to help strengthen internal controls for its general ledger maintained adequatesystem. internal controls over financial reporting andFor access ...