FAC Explorer

Finding 486110 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-09-09
Audit: 318757
Organization: Marion County (SC)
Auditor: Kenneth Cobb & Company PC

AI Summary

  • Core Issue: The County lacks complete segregation of duties due to a small staff size.
  • Impacted Requirements: This increases the risk of management overriding controls, misappropriating assets, and inaccurate financial reporting.
  • Recommended Follow-Up: Consider implementing additional checks or cross-training staff to enhance oversight and reduce risks.

Finding Text

Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.

Corrective Action Plan

Due to a small staff size, the County does not have complete segregation of duties. Inadequate segregation of duties may make the County susceptible to management override of controls, misappropriation of assets and/or the subsequent concealment of the acts and/or inaccurate financial reporting.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 486109 2023-001
    Significant Deficiency Repeat
  • 486111 2023-003
    Material Weakness Repeat
  • 486112 2023-001
    Significant Deficiency Repeat
  • 486113 2023-002
    Significant Deficiency Repeat
  • 486114 2023-003
    Material Weakness Repeat
  • 486115 2023-001
    Significant Deficiency Repeat
  • 486116 2023-002
    Significant Deficiency Repeat
  • 486117 2023-003
    Material Weakness Repeat
  • 486118 2023-001
    Significant Deficiency Repeat
  • 486119 2023-002
    Significant Deficiency Repeat
  • 486120 2023-003
    Material Weakness Repeat
  • 486121 2023-001
    Significant Deficiency Repeat
  • 486122 2023-002
    Significant Deficiency Repeat
  • 486123 2023-003
    Material Weakness Repeat
  • 486124 2023-001
    Significant Deficiency Repeat
  • 486125 2023-002
    Significant Deficiency Repeat
  • 486126 2023-003
    Material Weakness Repeat
  • 486127 2023-001
    Significant Deficiency Repeat
  • 486128 2023-002
    Significant Deficiency Repeat
  • 486129 2023-003
    Material Weakness Repeat
  • 1062551 2023-001
    Significant Deficiency Repeat
  • 1062552 2023-002
    Significant Deficiency Repeat
  • 1062553 2023-003
    Material Weakness Repeat
  • 1062554 2023-001
    Significant Deficiency Repeat
  • 1062555 2023-002
    Significant Deficiency Repeat
  • 1062556 2023-003
    Material Weakness Repeat
  • 1062557 2023-001
    Significant Deficiency Repeat
  • 1062558 2023-002
    Significant Deficiency Repeat
  • 1062559 2023-003
    Material Weakness Repeat
  • 1062560 2023-001
    Significant Deficiency Repeat
  • 1062561 2023-002
    Significant Deficiency Repeat
  • 1062562 2023-003
    Material Weakness Repeat
  • 1062563 2023-001
    Significant Deficiency Repeat
  • 1062564 2023-002
    Significant Deficiency Repeat
  • 1062565 2023-003
    Material Weakness Repeat
  • 1062566 2023-001
    Significant Deficiency Repeat
  • 1062567 2023-002
    Significant Deficiency Repeat
  • 1062568 2023-003
    Material Weakness Repeat
  • 1062569 2023-001
    Significant Deficiency Repeat
  • 1062570 2023-002
    Significant Deficiency Repeat
  • 1062571 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.79M
20.106 Airport Improvement Program $1.66M
93.563 Child Support Enforcement $181,209
97.042 Emergency Management Performance Grants $63,391
16.922 Equitable Sharing Program $7,640
16.543 Missing Children's Assistance $1,178
16.607 Bulletproof Vest Partnership Program $701