Finding 1926 (2022-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-11-15
Audit: 3335
Organization: City of Loves Park (IL)

AI Summary

  • Answer: The City has inadequate separation of responsibilities for handling cash disbursements and recording them.
  • Trend: This issue increases the risk of errors and fraud in financial transactions.
  • List: Implement stronger controls by assigning different individuals to manage cash disbursements and recordkeeping.

Finding Text

The City has a lack of segregation of duties over cash disbursements and the subsequent recording of these transactions in the accounting records.

Corrective Action Plan

The City has hired an additional employee for the Treasurer's Office in fiscal year 2023 in order to allow for additional segregation of accounting duties.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 578368 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.52M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $84,143
16.922 Equitable Sharing Program $12,440
20.600 State and Community Highway Safety $11,218