FAC Explorer

Finding 1062342 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-09-06
Audit: 318639
Organization: City of Marion (SC)
Auditor: Kenneth Cobb & Company

AI Summary

  • Answer: The City lacks complete segregation of duties due to limited staff.
  • Trend: This situation increases the risk of errors or fraud.
  • List: Recommend reviewing processes to implement checks and balances, even with a small team.

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

  • 485895 2023-001
    Significant Deficiency Repeat
  • 485896 2023-002
    Significant Deficiency Repeat
  • 485897 2023-001
    Significant Deficiency Repeat
  • 485898 2023-002
    Significant Deficiency Repeat
  • 485899 2023-001
    Significant Deficiency Repeat
  • 485900 2023-002
    Significant Deficiency Repeat
  • 1062337 2023-001
    Significant Deficiency Repeat
  • 1062338 2023-002
    Significant Deficiency Repeat
  • 1062339 2023-001
    Significant Deficiency Repeat
  • 1062340 2023-002
    Significant Deficiency Repeat
  • 1062341 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $539,183
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $437,859
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $98,929