FAC Explorer

Finding 479474 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-26
Audit: 316003
Organization: City of Dillon (SC)
Auditor: Kenneth Cobb & Company PC

AI Summary

  • Answer: The city lacks complete segregation of duties due to a small staff size.
  • Trend: This situation increases the risk of errors or fraud.
  • List: Consider implementing cross-training or outsourcing specific tasks to improve controls.

Finding Text

Due to a small staff size the city does not have complete segregation of duties.

Corrective Action Plan

The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479469 2023-001
    Significant Deficiency Repeat
  • 479470 2023-001
    Significant Deficiency Repeat
  • 479471 2023-001
    Significant Deficiency Repeat
  • 479472 2023-001
    Significant Deficiency Repeat
  • 479473 2023-001
    Significant Deficiency Repeat
  • 479475 2023-002
    Significant Deficiency Repeat
  • 479476 2023-002
    Significant Deficiency Repeat
  • 479477 2023-002
    Significant Deficiency Repeat
  • 479478 2023-002
    Significant Deficiency Repeat
  • 479479 2023-003
    Significant Deficiency
  • 479480 2023-003
    Significant Deficiency
  • 479481 2023-003
    Significant Deficiency
  • 479482 2023-003
    Significant Deficiency
  • 479483 2023-003
    Significant Deficiency
  • 1055911 2023-001
    Significant Deficiency Repeat
  • 1055912 2023-001
    Significant Deficiency Repeat
  • 1055913 2023-001
    Significant Deficiency Repeat
  • 1055914 2023-001
    Significant Deficiency Repeat
  • 1055915 2023-001
    Significant Deficiency Repeat
  • 1055916 2023-002
    Significant Deficiency Repeat
  • 1055917 2023-002
    Significant Deficiency Repeat
  • 1055918 2023-002
    Significant Deficiency Repeat
  • 1055919 2023-002
    Significant Deficiency Repeat
  • 1055920 2023-002
    Significant Deficiency Repeat
  • 1055921 2023-003
    Significant Deficiency
  • 1055922 2023-003
    Significant Deficiency
  • 1055923 2023-003
    Significant Deficiency
  • 1055924 2023-003
    Significant Deficiency
  • 1055925 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.45M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $702,103
21.027 Coronavirus State and Local Fiscal Recovery Funds $627,355
16.738 Edward Byrne Memorial Justice Assistance Grant Program $59,049
16.034 Coronavirus Emergency Supplemental Funding Program $10,440