FAC Explorer

Finding 580401 (2022-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-12-12
Audit: 6229
Organization: Municipality of Delmont (SD)
Auditor: Schoenfish & CO INC

AI Summary

  • Answer: There is a significant issue with internal controls related to revenue management.
  • Trend: This weakness indicates a pattern of insufficient checks and balances in financial processes.
  • List: Immediate action is needed to implement proper segregation of duties to enhance control effectiveness.

Finding Text

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues.

Categories

Internal Control / Segregation of Duties Material Weakness

Other Findings in this Audit

  • 3959 2022-001
    Material Weakness Repeat
  • 3960 2022-002
    Material Weakness
  • 580402 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.458 Capitalization Grants for Clean Water State Revolving Funds $814,811
10.760 Water and Waste Disposal Systems for Rural Communities $721,808
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $405,064
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,841