FAC Explorer

Finding 1140905 (2024-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-11
Audit: 358588
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

  • 564452 2024-001
    Significant Deficiency Repeat
  • 564453 2024-002
    Significant Deficiency Repeat
  • 564454 2024-001
    Significant Deficiency Repeat
  • 564455 2024-002
    Significant Deficiency Repeat
  • 564456 2024-001
    Significant Deficiency Repeat
  • 564457 2024-002
    Significant Deficiency Repeat
  • 564458 2024-001
    Significant Deficiency Repeat
  • 564459 2024-002
    Significant Deficiency Repeat
  • 564460 2024-001
    Significant Deficiency Repeat
  • 564461 2024-002
    Significant Deficiency Repeat
  • 564462 2024-001
    Significant Deficiency Repeat
  • 564463 2024-002
    Significant Deficiency Repeat
  • 564464 2024-001
    Significant Deficiency Repeat
  • 564465 2024-002
    Significant Deficiency Repeat
  • 564466 2024-001
    Significant Deficiency Repeat
  • 564467 2024-002
    Significant Deficiency Repeat
  • 564468 2024-001
    Significant Deficiency Repeat
  • 564469 2024-002
    Significant Deficiency Repeat
  • 1140894 2024-001
    Significant Deficiency Repeat
  • 1140895 2024-002
    Significant Deficiency Repeat
  • 1140896 2024-001
    Significant Deficiency Repeat
  • 1140897 2024-002
    Significant Deficiency Repeat
  • 1140898 2024-001
    Significant Deficiency Repeat
  • 1140899 2024-002
    Significant Deficiency Repeat
  • 1140900 2024-001
    Significant Deficiency Repeat
  • 1140901 2024-002
    Significant Deficiency Repeat
  • 1140902 2024-001
    Significant Deficiency Repeat
  • 1140903 2024-002
    Significant Deficiency Repeat
  • 1140904 2024-001
    Significant Deficiency Repeat
  • 1140906 2024-001
    Significant Deficiency Repeat
  • 1140907 2024-002
    Significant Deficiency Repeat
  • 1140908 2024-001
    Significant Deficiency Repeat
  • 1140909 2024-002
    Significant Deficiency Repeat
  • 1140910 2024-001
    Significant Deficiency Repeat
  • 1140911 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
11.300 Investments for Public Works and Economic Development Facilities $1.51M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.08M
16.039 Rural Violent Crime Initiative $73,060
66.458 Clean Water State Revolving Fund $42,688
16.710 Public Safety Partnership and Community Policing Grants $33,338
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,525
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4,788