FAC Explorer

Finding 479130 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-22
Audit: 315626
Organization: City of Ruhmore (MN)
Auditor: Carlsonsv LLP

AI Summary

  • Answer: Regularly check how well the actions are working and adjust them as needed.
  • Trend: Continuous improvement is essential for maintaining effectiveness.
  • List: Set up a schedule for monitoring, identify key metrics, and document any changes made.

Finding Text

Monitoring the effectiveness of the above actions and make changes as considered appropriate.

Corrective Action Plan

Recommendation: While we recognize the City’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the City be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 479129 2023-001
    Material Weakness Repeat
  • 479131 2023-003
    Significant Deficiency Repeat
  • 479132 2023-001
    Material Weakness Repeat
  • 479133 2023-002
    Significant Deficiency Repeat
  • 479134 2023-003
    Significant Deficiency Repeat
  • 479135 2023-001
    Material Weakness Repeat
  • 479136 2023-002
    Significant Deficiency Repeat
  • 479137 2023-003
    Significant Deficiency Repeat
  • 1055571 2023-001
    Material Weakness Repeat
  • 1055572 2023-002
    Significant Deficiency Repeat
  • 1055573 2023-003
    Significant Deficiency Repeat
  • 1055574 2023-001
    Material Weakness Repeat
  • 1055575 2023-002
    Significant Deficiency Repeat
  • 1055576 2023-003
    Significant Deficiency Repeat
  • 1055577 2023-001
    Material Weakness Repeat
  • 1055578 2023-002
    Significant Deficiency Repeat
  • 1055579 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $1.17M
97.044 Assistance to Firefighters Grant $314,571
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $50,413