FAC Explorer

Finding 1225854 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2026-08-05
Audit: 408549
Organization: City of Dover (DE)
Auditor: SB & COMPANY LLC

AI Summary

  • Issue: The City made major adjustments to its fiscal year 2023 financial statements after the year ended, particularly concerning grants revenue.
  • Impact: Unreconciled cash accounts could lead to significant errors in the financial information for the year ending June 30, 2023.
  • Follow-up: Review and reconcile cash accounts promptly to ensure accurate financial reporting and address any potential errors.

Finding Text

The City had significant post year-end adjustments to its fiscal year 2023 financial statements related to grants revenue recorded. Additionally, cash accounts that were not reconciled during the fiscal year and as a result there may have been material errors that occurred in financial information throughout the year ended June 30, 2023 which may have not been adjusted to after June 30, 2023.

Corrective Action Plan

Tyler project has been placed on hold. Audit and year-end financial reporting assistance sought through Robert Half Hiring Solutions while finance recruitment for open positions continued. Additionally, a request for position change from Accountant II to Accountant III has been proposed to allow for grant and project management specific accountants to be on staff. Month-end and period end check lists have been evaluated and updated to include closing processes for H.T.E and Munis / Tyler.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1225746 2023-001
    Material Weakness Repeat
  • 1225747 2023-002
    Material Weakness Repeat
  • 1225748 2023-001
    Material Weakness Repeat
  • 1225749 2023-002
    Material Weakness Repeat
  • 1225750 2023-001
    Material Weakness Repeat
  • 1225751 2023-002
    Material Weakness Repeat
  • 1225752 2023-001
    Material Weakness Repeat
  • 1225753 2023-002
    Material Weakness Repeat
  • 1225754 2023-001
    Material Weakness Repeat
  • 1225755 2023-002
    Material Weakness Repeat
  • 1225756 2023-001
    Material Weakness Repeat
  • 1225757 2023-002
    Material Weakness Repeat
  • 1225758 2023-001
    Material Weakness Repeat
  • 1225759 2023-002
    Material Weakness Repeat
  • 1225760 2023-001
    Material Weakness Repeat
  • 1225761 2023-002
    Material Weakness Repeat
  • 1225762 2023-001
    Material Weakness Repeat
  • 1225763 2023-002
    Material Weakness Repeat
  • 1225764 2023-001
    Material Weakness Repeat
  • 1225765 2023-002
    Material Weakness Repeat
  • 1225766 2023-001
    Material Weakness Repeat
  • 1225767 2023-002
    Material Weakness Repeat
  • 1225768 2023-001
    Material Weakness Repeat
  • 1225769 2023-002
    Material Weakness Repeat
  • 1225770 2023-001
    Material Weakness Repeat
  • 1225771 2023-002
    Material Weakness Repeat
  • 1225772 2023-001
    Material Weakness Repeat
  • 1225773 2023-002
    Material Weakness Repeat
  • 1225774 2023-001
    Material Weakness Repeat
  • 1225775 2023-002
    Material Weakness Repeat
  • 1225776 2023-001
    Material Weakness Repeat
  • 1225777 2023-002
    Material Weakness Repeat
  • 1225778 2023-001
    Material Weakness Repeat
  • 1225779 2023-002
    Material Weakness Repeat
  • 1225780 2023-001
    Material Weakness Repeat
  • 1225781 2023-002
    Material Weakness Repeat
  • 1225782 2023-001
    Material Weakness Repeat
  • 1225783 2023-002
    Material Weakness Repeat
  • 1225784 2023-001
    Material Weakness Repeat
  • 1225785 2023-002
    Material Weakness Repeat
  • 1225786 2023-001
    Material Weakness Repeat
  • 1225787 2023-002
    Material Weakness Repeat
  • 1225788 2023-001
    Material Weakness Repeat
  • 1225789 2023-002
    Material Weakness Repeat
  • 1225790 2023-001
    Material Weakness Repeat
  • 1225791 2023-002
    Material Weakness Repeat
  • 1225792 2023-001
    Material Weakness Repeat
  • 1225793 2023-002
    Material Weakness Repeat
  • 1225794 2023-001
    Material Weakness Repeat
  • 1225795 2023-002
    Material Weakness Repeat
  • 1225796 2023-001
    Material Weakness Repeat
  • 1225797 2023-002
    Material Weakness Repeat
  • 1225798 2023-001
    Material Weakness Repeat
  • 1225799 2023-002
    Material Weakness Repeat
  • 1225800 2023-001
    Material Weakness Repeat
  • 1225801 2023-002
    Material Weakness Repeat
  • 1225802 2023-001
    Material Weakness Repeat
  • 1225803 2023-002
    Material Weakness Repeat
  • 1225804 2023-001
    Material Weakness Repeat
  • 1225805 2023-002
    Material Weakness Repeat
  • 1225806 2023-001
    Material Weakness Repeat
  • 1225807 2023-002
    Material Weakness Repeat
  • 1225808 2023-001
    Material Weakness Repeat
  • 1225809 2023-002
    Material Weakness Repeat
  • 1225810 2023-001
    Material Weakness Repeat
  • 1225811 2023-002
    Material Weakness Repeat
  • 1225812 2023-001
    Material Weakness Repeat
  • 1225813 2023-002
    Material Weakness Repeat
  • 1225814 2023-001
    Material Weakness Repeat
  • 1225815 2023-002
    Material Weakness Repeat
  • 1225816 2023-001
    Material Weakness Repeat
  • 1225817 2023-002
    Material Weakness Repeat
  • 1225818 2023-001
    Material Weakness Repeat
  • 1225819 2023-002
    Material Weakness Repeat
  • 1225820 2023-001
    Material Weakness Repeat
  • 1225821 2023-002
    Material Weakness Repeat
  • 1225822 2023-001
    Material Weakness Repeat
  • 1225823 2023-002
    Material Weakness Repeat
  • 1225824 2023-001
    Material Weakness Repeat
  • 1225825 2023-002
    Material Weakness Repeat
  • 1225826 2023-001
    Material Weakness Repeat
  • 1225827 2023-002
    Material Weakness Repeat
  • 1225828 2023-001
    Material Weakness Repeat
  • 1225829 2023-002
    Material Weakness Repeat
  • 1225830 2023-001
    Material Weakness Repeat
  • 1225831 2023-002
    Material Weakness Repeat
  • 1225832 2023-001
    Material Weakness Repeat
  • 1225833 2023-002
    Material Weakness Repeat
  • 1225834 2023-001
    Material Weakness Repeat
  • 1225835 2023-002
    Material Weakness Repeat
  • 1225836 2023-001
    Material Weakness Repeat
  • 1225837 2023-002
    Material Weakness Repeat
  • 1225838 2023-001
    Material Weakness Repeat
  • 1225839 2023-002
    Material Weakness Repeat
  • 1225840 2023-001
    Material Weakness Repeat
  • 1225841 2023-002
    Material Weakness Repeat
  • 1225842 2023-001
    Material Weakness Repeat
  • 1225843 2023-002
    Material Weakness Repeat
  • 1225844 2023-001
    Material Weakness Repeat
  • 1225845 2023-002
    Material Weakness Repeat
  • 1225846 2023-001
    Material Weakness Repeat
  • 1225847 2023-002
    Material Weakness Repeat
  • 1225848 2023-001
    Material Weakness Repeat
  • 1225849 2023-002
    Material Weakness Repeat
  • 1225850 2023-001
    Material Weakness Repeat
  • 1225851 2023-002
    Material Weakness Repeat
  • 1225852 2023-001
    Material Weakness Repeat
  • 1225853 2023-002
    Material Weakness Repeat
  • 1225855 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $180,500
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $164,456
16.835 BODY WORN CAMERA POLICY AND IMPLEMENTATION $140,000
16.609 PROJECT SAFE NEIGHBORHOODS $27,951
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $17,362
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $12,440
16.922 EQUITABLE SHARING PROGRAM $9,072
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $7,268
97.067 HOMELAND SECURITY GRANT PROGRAM $3,737
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $1,711
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $1,243
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $575