Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

Issued Date
November 22, 2017

Purpose of Audit

The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014.


The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of Hartsville and Hornellsville within Steuben County. The District, which is governed by an elected five-member Board of Education, operates one school with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million.

Key Findings

  • The District does not have written policies for adding, deleting or modifying individual access right to the financial system.
  • District officials did not designate an administrator who is independent of the financial recordkeeping system.
  • The District has not adopted a formalized process for monitoring user activity.

Key Recommendations

  • Develop policies for granting, changing and disabling access rights to the financial software system and assigning access rights based on users’ job duties.
  • Designate someone independent of Business Office operations to be the financial software system administrator.
  • Routinely generate and review financial software audit logs to monitor user activity and compliance with computer use policies.