FAC Explorer

Finding 580402 (2022-002)

Material Weakness
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 are serious issues with internal accounting controls and record keeping.
  • Trend: This is the second audit in a row with the same findings, indicating a persistent problem.
  • List: Follow up on improving controls, ensure proper transaction recording, and enhance asset safeguarding measures.

Finding Text

Material weaknesses were noted in internal accounting control and record keeping resulting in diminished assurance that transactions were properly executed and recorded and that assets were properly safeguarded. This is the first consecutive audit for this finding.

Categories

Material Weakness

Other Findings in this Audit

  • 3959 2022-001
    Material Weakness Repeat
  • 3960 2022-002
    Material Weakness
  • 580401 2022-001
    Material Weakness Repeat

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