FAC Explorer

Finding 1146986 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-07-07
Audit: 361539
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

  • 570535 2022-001
    Significant Deficiency Repeat
  • 570536 2022-001
    Significant Deficiency Repeat
  • 570537 2022-001
    Significant Deficiency Repeat
  • 570538 2022-001
    Significant Deficiency Repeat
  • 570539 2022-001
    Significant Deficiency Repeat
  • 570540 2022-001
    Significant Deficiency Repeat
  • 570541 2022-002
    Significant Deficiency Repeat
  • 570542 2022-002
    Significant Deficiency Repeat
  • 570543 2022-002
    Significant Deficiency Repeat
  • 570544 2022-002
    Significant Deficiency Repeat
  • 570545 2022-002
    Significant Deficiency Repeat
  • 570546 2022-002
    Significant Deficiency Repeat
  • 1146977 2022-001
    Significant Deficiency Repeat
  • 1146978 2022-001
    Significant Deficiency Repeat
  • 1146979 2022-001
    Significant Deficiency Repeat
  • 1146980 2022-001
    Significant Deficiency Repeat
  • 1146981 2022-001
    Significant Deficiency Repeat
  • 1146982 2022-001
    Significant Deficiency Repeat
  • 1146983 2022-002
    Significant Deficiency Repeat
  • 1146984 2022-002
    Significant Deficiency Repeat
  • 1146985 2022-002
    Significant Deficiency Repeat
  • 1146987 2022-002
    Significant Deficiency Repeat
  • 1146988 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $387,948
66.458 Clean Water State Revolving Fund $170,924
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $148,255
10.766 Community Facilities Loans and Grants $60,400
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,596