Do single points of failure exist in your school district? Are there certain employees that cannot go on vacation for more than two weeks because they are needed to run certain core operating systems? Taking an inventory of single points of failure is a great place to start when prioritizing areas to improve the current state of internal controls in your district. A common thread in single points of failure for various operational areas is the lack of sufficient documentation of procedures, policies and process workflows, in addition to key controls, to ensure there are no interruptions in the delivery of services supporting student and staff-related services in all areas. Sufficient documentation of payroll- and benefits-related processes are obvious examples of high priority areas. If this has been a long-standing issue for the district, it is highly recommended that the district find an outside consultant to facilitate the task of developing sufficient documentation. An outside consultant is recommended because staff members in most operational areas are not trained to be technical writers, nor are they likely to write procedures on their own because they are too busy keeping up with daily work demands in their areas.