Finding 1218329 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-06-24
Audit: 404564
Organization: City of Lake Lillian (MN)

AI Summary

  • Answer: Management acknowledges that maintaining proper segregation of duties is not cost-effective.
  • Trend: This reflects a growing acceptance of streamlined processes over strict compliance in certain areas.
  • List: Follow up on alternative controls to mitigate risks associated with reduced segregation of duties.

Finding Text

Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to maintain proper segregation of duties.

Corrective Action Plan

Segregation of Duties

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1218324 2025-001
    Material Weakness Repeat
  • 1218325 2025-001
    Material Weakness Repeat
  • 1218326 2025-002
    Material Weakness Repeat
  • 1218327 2025-002
    Material Weakness Repeat
  • 1218328 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.95M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $4,999
10.698 STATE & PRIVATE FORESTRY COOPERATIVE FIRE ASSISTANCE $3,875