FAC Explorer

Finding 1215421 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-05-22
Audit: 402023
Organization: Marion County (SC)
Auditor: KENNETH COBB & COMPANY PC

AI Summary

  • Answer: The County lacks complete segregation of duties due to a small staff size.
  • Trend: This increases the risk of management overriding controls and potential asset misappropriation.
  • List: Recommend assessing staffing needs and implementing additional oversight measures to strengthen controls.

Finding Text

Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.

Corrective Action Plan

Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where costs beneficial to do so.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1215412 2025-001
    Material Weakness Repeat
  • 1215413 2025-002
    Material Weakness Repeat
  • 1215414 2025-001
    Material Weakness Repeat
  • 1215415 2025-002
    Material Weakness Repeat
  • 1215416 2025-001
    Material Weakness Repeat
  • 1215417 2025-002
    Material Weakness Repeat
  • 1215418 2025-001
    Material Weakness Repeat
  • 1215419 2025-002
    Material Weakness Repeat
  • 1215420 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.40M
93.563 CHILD SUPPORT SERVICES $217,036
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $61,332
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $29,538
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $17,489