COLUMBIA PUBLIC SCHOOLS AUDIT COMMUNICATIONS LETTER: FINDINGS AND RESPONSES FOR YEAR ENDED JUNE 30, 2008 J ANUARY 12, 2009 TABLE OF CONTENTS General Discussion............................................................................................................................................................. 4 Finding II.A. Payroll Control........................................................................................................................................... 6 Response II.A. Payroll Control........ 7 Finding II.B. Segregation of Duties................................................................................................................................ 9 Response II.B. Segregation of Duties............................................................................................................................. 9 Finding III.A. Attendance Software ............................................................................................................................... 9 Response III.A. Attendance Software.......................................................................................................................... 10 Finding III.B. Budget Compliance................................................................................................................................ 10 Response III.B. Budget Compliance ............................................................ ...