Finding 1155416 (2024-005)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2025-09-25
Audit: 367687
Organization: City of Wilton (ND)

AI Summary

  • Core Issue: One reimbursement request was not signed off according to City procedures.
  • Impacted Requirements: Internal controls require all reimbursement requests to be reviewed and approved prior to submission.
  • Recommended Follow-Up: Ensure compliance with signing procedures for all reimbursement requests by the deadline of December 1, 2025.

Finding Text

Federal Program 594 Environmental Infrastructure Assistance Program (AL #12.U01) Cash Management Criteria A system of internal controls requires all requests for reimbursements to be reviewed and approved before submission. Condition During testing, we noted one request for reimbursement report that was not properly signed off on, per City procedures. Questioned Costs None. Context In a population of 6 requests for reimbursement reports submitted, we selected 1 to test. We noted that one of the reports tested was not signed off on per City procedures. Cause Management oversight. Effect There is an increased risk of the City submitting an inaccurate request for reimbursement. Repeat Finding Yes. Prior audit finding 2023-006. Recommendation The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. View of Responsible Officials The City agrees with the recommendation and will implement December 1, 2025.

Corrective Action Plan

Contact Person – Pattie Solberg, City Auditor Corrective Action Plan – The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. Completion Date – December 1, 2025

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1155414 2024-004
    Material Weakness Repeat
  • 1155415 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.468 Drinking Water State Revolving Fund $1.18M
12.U01 594 Environmental Infrastructure Assistance Program $365,228
21.027 Coronavirus State and Local Fiscal Recovery Funds $210,078