FAC Explorer

Finding 564453 (2024-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-11
Audit: 358588
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

  • 564452 2024-001
    Significant Deficiency Repeat
  • 564454 2024-001
    Significant Deficiency Repeat
  • 564455 2024-002
    Significant Deficiency Repeat
  • 564456 2024-001
    Significant Deficiency Repeat
  • 564457 2024-002
    Significant Deficiency Repeat
  • 564458 2024-001
    Significant Deficiency Repeat
  • 564459 2024-002
    Significant Deficiency Repeat
  • 564460 2024-001
    Significant Deficiency Repeat
  • 564461 2024-002
    Significant Deficiency Repeat
  • 564462 2024-001
    Significant Deficiency Repeat
  • 564463 2024-002
    Significant Deficiency Repeat
  • 564464 2024-001
    Significant Deficiency Repeat
  • 564465 2024-002
    Significant Deficiency Repeat
  • 564466 2024-001
    Significant Deficiency Repeat
  • 564467 2024-002
    Significant Deficiency Repeat
  • 564468 2024-001
    Significant Deficiency Repeat
  • 564469 2024-002
    Significant Deficiency Repeat
  • 1140894 2024-001
    Significant Deficiency Repeat
  • 1140895 2024-002
    Significant Deficiency Repeat
  • 1140896 2024-001
    Significant Deficiency Repeat
  • 1140897 2024-002
    Significant Deficiency Repeat
  • 1140898 2024-001
    Significant Deficiency Repeat
  • 1140899 2024-002
    Significant Deficiency Repeat
  • 1140900 2024-001
    Significant Deficiency Repeat
  • 1140901 2024-002
    Significant Deficiency Repeat
  • 1140902 2024-001
    Significant Deficiency Repeat
  • 1140903 2024-002
    Significant Deficiency Repeat
  • 1140904 2024-001
    Significant Deficiency Repeat
  • 1140905 2024-002
    Significant Deficiency Repeat
  • 1140906 2024-001
    Significant Deficiency Repeat
  • 1140907 2024-002
    Significant Deficiency Repeat
  • 1140908 2024-001
    Significant Deficiency Repeat
  • 1140909 2024-002
    Significant Deficiency Repeat
  • 1140910 2024-001
    Significant Deficiency Repeat
  • 1140911 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
11.300 Investments for Public Works and Economic Development Facilities $1.51M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.08M
16.039 Rural Violent Crime Initiative $73,060
66.458 Clean Water State Revolving Fund $42,688
16.710 Public Safety Partnership and Community Policing Grants $33,338
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,525
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4,788