Management Report and Recommendations 12/31/1985

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City of Lino Lakes, Minnesota Management Report, Page 37 The conversion from a manual system to an in -house system requires revamping of internal control procedures. A partial listing of areas to review is as follows: • Input Controls. Including input authorization, changes to input data, input error detection controls, etc. • Process Controls. Including validation of data prior to processing, error detection features of systems, periodic tests of system functions, etc. • Output Controls. Including test of output for accuracy, distribution of output controls, retention of output system, etc. • Program Controls. System to assure that existing programs are not altered without authorization and that authorized program changes are effected and that all programs (and changes thereto) are properly docu- mented completely and accurately. • System Security. To assure only authorized use of the system and to safeguard data that would otherwise be lost through error (or disaster such as fire). • Development of user manuals. • Scheduling of system's user priority. • Segregation of duties. The above areas should be addressed by the City to assure a successful implemen- tation of the overall system. These features will better assure safeguarding of City interests and the overall integrity of the system. We are available to assist the City in its implementation process upon request.