FAC Explorer

Finding 1094232 (2022-001)

Material Weakness
Requirement
BL
Questioned Costs
-
Year
2022
Accepted
2025-01-06
Audit: 335906
Organization: Rural Water District No. 4, Neosho-Labette County, Ks (KS)
Auditor: Jennifer L Eichinger CPA LLC

AI Summary

  • Core Issue: The entity's small size leads to insufficient separation of responsibilities, increasing the risk of errors or fraud.
  • Impacted Requirements: Key internal controls are compromised, which may violate compliance standards and best practices.
  • Recommended Follow-Up: Consider implementing cross-training or outsourcing certain functions to enhance oversight and accountability.

Finding Text

Due to the small size of the entity, there is a lack of segregation of duties.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 517790 2022-001
    Material Weakness
  • 517791 2022-002
    Material Weakness
  • 1094233 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $729,772
21.027 Coronavirus State and Local Fiscal Recovery Funds $275,000