An ongoing trend and best practice is to increase the relative level of decentralized administrative processes. Decentralization of certain administrative processes is beneficial; however, a school district may be increasing its internal control risks under certain scenarios. One common internal control issue with decentralization occurs when employees in certain organizational units do not have access to the current version of written documentation of procedures, policies and process workflows, or when employees write their own local guide. In some instances, certain long-term employees may prefer to use prior versions of procedures and processes, including prior versions of forms and reports. Significant internal control issues also occur when certain local supervisors or managers delegate select functions to trusted subordinates, including allowing a subordinate to enter, review and approve changes to the unit’s payroll records, effectively giving one employee complete or nearly complete control over a key process. Decentralization of certain key administrative controls is beneficial; however, school districts need to sufficiently monitor processes to ensure best practices, policies and procedures are being consistently followed across the enterprise.