FAC Explorer

Finding 1055919 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-26
Audit: 316003
Organization: City of Dillon (SC)
Auditor: Kenneth Cobb & Company PC

AI Summary

  • Answer: The city lacks complete segregation of duties due to a small staff size.
  • Trend: This situation increases the risk of errors or fraud.
  • List: Consider implementing cross-training or outsourcing specific tasks to improve controls.

Finding Text

Due to a small staff size the city does not have complete segregation of duties.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479469 2023-001
    Significant Deficiency Repeat
  • 479470 2023-001
    Significant Deficiency Repeat
  • 479471 2023-001
    Significant Deficiency Repeat
  • 479472 2023-001
    Significant Deficiency Repeat
  • 479473 2023-001
    Significant Deficiency Repeat
  • 479474 2023-002
    Significant Deficiency Repeat
  • 479475 2023-002
    Significant Deficiency Repeat
  • 479476 2023-002
    Significant Deficiency Repeat
  • 479477 2023-002
    Significant Deficiency Repeat
  • 479478 2023-002
    Significant Deficiency Repeat
  • 479479 2023-003
    Significant Deficiency
  • 479480 2023-003
    Significant Deficiency
  • 479481 2023-003
    Significant Deficiency
  • 479482 2023-003
    Significant Deficiency
  • 479483 2023-003
    Significant Deficiency
  • 1055911 2023-001
    Significant Deficiency Repeat
  • 1055912 2023-001
    Significant Deficiency Repeat
  • 1055913 2023-001
    Significant Deficiency Repeat
  • 1055914 2023-001
    Significant Deficiency Repeat
  • 1055915 2023-001
    Significant Deficiency Repeat
  • 1055916 2023-002
    Significant Deficiency Repeat
  • 1055917 2023-002
    Significant Deficiency Repeat
  • 1055918 2023-002
    Significant Deficiency Repeat
  • 1055920 2023-002
    Significant Deficiency Repeat
  • 1055921 2023-003
    Significant Deficiency
  • 1055922 2023-003
    Significant Deficiency
  • 1055923 2023-003
    Significant Deficiency
  • 1055924 2023-003
    Significant Deficiency
  • 1055925 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.45M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $702,103
21.027 Coronavirus State and Local Fiscal Recovery Funds $627,355
16.738 Edward Byrne Memorial Justice Assistance Grant Program $59,049
16.034 Coronavirus Emergency Supplemental Funding Program $10,440