FAC Explorer

Finding 569882 (2024-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-07-01
Audit: 361144
Organization: Marion County (SC)
Auditor: Kenneth Cobb & Company

AI Summary

  • Core Issue: The County lacks adequate 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 oversight measures or cross-training staff to mitigate these risks.

Finding Text

Due to a small staff size, the County does not have complete segregation of duties. Inadequate 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

  • 569871 2024-001
    Significant Deficiency Repeat
  • 569872 2024-002
    Significant Deficiency Repeat
  • 569873 2024-003
    Significant Deficiency Repeat
  • 569874 2024-005
    -
  • 569875 2024-001
    Significant Deficiency Repeat
  • 569876 2024-002
    Significant Deficiency Repeat
  • 569877 2024-003
    Significant Deficiency Repeat
  • 569878 2024-001
    Significant Deficiency Repeat
  • 569879 2024-002
    Significant Deficiency Repeat
  • 569880 2024-003
    Significant Deficiency Repeat
  • 569881 2024-001
    Significant Deficiency Repeat
  • 569883 2024-003
    Significant Deficiency Repeat
  • 569884 2024-001
    Significant Deficiency Repeat
  • 569885 2024-002
    Significant Deficiency Repeat
  • 569886 2024-003
    Significant Deficiency Repeat
  • 569887 2024-001
    Significant Deficiency Repeat
  • 569888 2024-002
    Significant Deficiency Repeat
  • 569889 2024-003
    Significant Deficiency Repeat
  • 569890 2024-001
    Significant Deficiency Repeat
  • 569891 2024-002
    Significant Deficiency Repeat
  • 569892 2024-003
    Significant Deficiency Repeat
  • 1146313 2024-001
    Significant Deficiency Repeat
  • 1146314 2024-002
    Significant Deficiency Repeat
  • 1146315 2024-003
    Significant Deficiency Repeat
  • 1146316 2024-005
    -
  • 1146317 2024-001
    Significant Deficiency Repeat
  • 1146318 2024-002
    Significant Deficiency Repeat
  • 1146319 2024-003
    Significant Deficiency Repeat
  • 1146320 2024-001
    Significant Deficiency Repeat
  • 1146321 2024-002
    Significant Deficiency Repeat
  • 1146322 2024-003
    Significant Deficiency Repeat
  • 1146323 2024-001
    Significant Deficiency Repeat
  • 1146324 2024-002
    Significant Deficiency Repeat
  • 1146325 2024-003
    Significant Deficiency Repeat
  • 1146326 2024-001
    Significant Deficiency Repeat
  • 1146327 2024-002
    Significant Deficiency Repeat
  • 1146328 2024-003
    Significant Deficiency Repeat
  • 1146329 2024-001
    Significant Deficiency Repeat
  • 1146330 2024-002
    Significant Deficiency Repeat
  • 1146331 2024-003
    Significant Deficiency Repeat
  • 1146332 2024-001
    Significant Deficiency Repeat
  • 1146333 2024-002
    Significant Deficiency Repeat
  • 1146334 2024-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $5.54M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.92M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $703,839
93.563 Child Support Services $213,322
97.042 Emergency Management Performance Grants $44,308
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $26,561
16.922 Equitable Sharing Program $1,132