FAC Explorer

Finding 578226 (2022-001)

Material Weakness Repeat Finding
Requirement
ABI
Questioned Costs
-
Year
2022
Accepted
2023-11-14
Audit: 3076
Organization: Municipality of Lennox (SD)
Auditor: Schoenfish & CO INC

AI Summary

  • Answer: There is a material weakness in internal controls related to revenue management.
  • Trend: This issue impacts compliance with the Coronavirus State and Local Fiscal Recovery Funds requirements.
  • List: Follow up by implementing proper segregation of duties to strengthen internal controls.

Finding Text

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This affects the compliance requirements for the Coronavirus State and Local Fiscal Recovery Funds, ALN No. 21.027.

Categories

Internal Control / Segregation of Duties Material Weakness

Other Findings in this Audit

  • 1784 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.10M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $142,750
20.600 State and Community Highway Safety $2,895
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,565