FAC Explorer

Finding 1131679 (2023-001)

Material Weakness Repeat Finding
Requirement
ABI
Questioned Costs
-
Year
2023
Accepted
2025-04-16
Audit: 353866
Organization: Municipality of Lennox (SD)
Auditor: Schoenfish & CO INC

AI Summary

  • Answer: There is a material weakness in internal controls related to revenue management.
  • Trend: This issue impacts compliance with the Coronavirus State and Local Fiscal Recovery Funds requirements.
  • List: Follow up by implementing proper segregation of duties to strengthen internal controls.

Finding Text

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the compliance requirements for the Coronavirus State and Local Fiscal Recovery Funds, ALN No. 21.027.

Categories

Internal Control / Segregation of Duties Material Weakness

Other Findings in this Audit

  • 555237 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.05M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $30,876
20.600 State and Community Highway Safety $10,711
20.616 National Priority Safety Programs $1,397