FAC Explorer

Finding 570541 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-07-07
Audit: 361539
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

  • 570535 2022-001
    Significant Deficiency Repeat
  • 570536 2022-001
    Significant Deficiency Repeat
  • 570537 2022-001
    Significant Deficiency Repeat
  • 570538 2022-001
    Significant Deficiency Repeat
  • 570539 2022-001
    Significant Deficiency Repeat
  • 570540 2022-001
    Significant Deficiency Repeat
  • 570542 2022-002
    Significant Deficiency Repeat
  • 570543 2022-002
    Significant Deficiency Repeat
  • 570544 2022-002
    Significant Deficiency Repeat
  • 570545 2022-002
    Significant Deficiency Repeat
  • 570546 2022-002
    Significant Deficiency Repeat
  • 1146977 2022-001
    Significant Deficiency Repeat
  • 1146978 2022-001
    Significant Deficiency Repeat
  • 1146979 2022-001
    Significant Deficiency Repeat
  • 1146980 2022-001
    Significant Deficiency Repeat
  • 1146981 2022-001
    Significant Deficiency Repeat
  • 1146982 2022-001
    Significant Deficiency Repeat
  • 1146983 2022-002
    Significant Deficiency Repeat
  • 1146984 2022-002
    Significant Deficiency Repeat
  • 1146985 2022-002
    Significant Deficiency Repeat
  • 1146986 2022-002
    Significant Deficiency Repeat
  • 1146987 2022-002
    Significant Deficiency Repeat
  • 1146988 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $387,948
66.458 Clean Water State Revolving Fund $170,924
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $148,255
10.766 Community Facilities Loans and Grants $60,400
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,596