Internal control deficiencies

https://www.cpajournal.com/2018/05/03/icymi-internal-control-deficiencies-in-local-government/#

Do local governments have much control over pensions?

A Moody's report of 8,000 local governments found that 75% have centrally administered plans (cost-sharing plans).   Few school districts in particular were found to have independence in the pension area.  http://www.reuters.com/article/2013/09/09/usa-pensions-moodys-idUSL2N0H51JU20130909