One of the myths about internal controls is that they are primarily about financial and accounting processes. An effective internal control system should actually be integral to nearly every aspect of the school district’s operations, programs and activities. An effective internal control system generates continuous cost savings and so it easily pays for itself in all school districts, regardless of enrollment size. This is a good enough reason to be proactive in implementing a reasonable and adequate level of controls. Do not wait until something happens because this administrative mode has frequently resulted in turnover in the district's leadership and its elected board members.