FAC Explorer

Finding 615659 (2022-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-20
Audit: 37963
Organization: Marion County (SC)
Auditor: Kenneth Cobb & Company PC

AI Summary

  • Core Issue: The County lacks complete 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 checks or cross-training staff to enhance oversight and reduce risks.

Finding Text

Due to a small staff size, the County does not have complete 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

  • 39214 2022-001
    Significant Deficiency Repeat
  • 39215 2022-002
    Significant Deficiency Repeat
  • 39216 2022-001
    Significant Deficiency Repeat
  • 39217 2022-002
    Significant Deficiency Repeat
  • 39218 2022-001
    Significant Deficiency Repeat
  • 39219 2022-002
    Significant Deficiency Repeat
  • 39220 2022-001
    Significant Deficiency Repeat
  • 39221 2022-002
    Significant Deficiency Repeat
  • 39222 2022-001
    Significant Deficiency Repeat
  • 39223 2022-002
    Significant Deficiency Repeat
  • 39224 2022-001
    Significant Deficiency Repeat
  • 39225 2022-002
    Significant Deficiency Repeat
  • 39226 2022-001
    Significant Deficiency Repeat
  • 39227 2022-002
    Significant Deficiency Repeat
  • 615656 2022-001
    Significant Deficiency Repeat
  • 615657 2022-002
    Significant Deficiency Repeat
  • 615658 2022-001
    Significant Deficiency Repeat
  • 615660 2022-001
    Significant Deficiency Repeat
  • 615661 2022-002
    Significant Deficiency Repeat
  • 615662 2022-001
    Significant Deficiency Repeat
  • 615663 2022-002
    Significant Deficiency Repeat
  • 615664 2022-001
    Significant Deficiency Repeat
  • 615665 2022-002
    Significant Deficiency Repeat
  • 615666 2022-001
    Significant Deficiency Repeat
  • 615667 2022-002
    Significant Deficiency Repeat
  • 615668 2022-001
    Significant Deficiency Repeat
  • 615669 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.26M
20.106 Airport Improvement Program $225,053
93.563 Child Support Enforcement $208,530
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $135,570
16.034 Coronavirus Emergency Supplemental Funding Program $103,182
97.042 Emergency Management Performance Grants $69,087
97.039 Hazard Mitigation Grant $787