The director of Finance reviews these reports periodically. The director of Finance determines the security access authorizations for system users and a report can be generated that lists each user and their associated access levels. The department's two data processing personnel have system administrator authority but do not have access to financial data files that would allow them to enter or alter financial records. Such access granted to systems personnel would constitute a serious weakness in the district's internal control structure. Each school has access to their budget line items through the district's financial computer system .
Access is limited to their particular line items.
The director of Finance determines the authority levels within the financial system and the Finance Department's data processing staff implements the security levels. Principals are issued a copy of their approved budget at the beginning of the year. Since they have the capability of generating their budget to actual reports from the system, the Finance Department does not have to generate and issue monthly reports, which is a time savings for staff. Schools are also able to initiate purchase requisitions and electronically transfer the requests to the Finance Department for review and approval. The district has improved communication of budget information to principals by granting them access to their budgeted line items through the financial system.