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THÀNH PHỐ CỦA Terrell, TEXAS LỊCH CỦA KẾT QUẢ VÀ CHI PHÍ đặt câu hỏi về Năm KẾT THÚC 30 tháng 9 năm 2007 Tóm tắt các kết quả từ Kiểm toán viên Loại báo cáo kiểm soát tài chính nội bộ tuyên bố về điểm yếu Chất liệu báo cáo tài chính (es) xác định? Sự thiếu hụt đáng kể được xác định là không có được coi là vật chất yếu kém (es) | CITY OF TERRELL TEXAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30 2007 Summary of Auditors Results Type of report on financial statement Internal control over financial reporting Material weakness es identified Significant deficiencies identified that are no considered to be material weakness es Internal control over major programs Material weakness es identified Significant deficiencies identified that are n considered to be material weakness es Noncompliance which is material to th basic financial statement Type of report on compliance with major programs Findings and questioned costs for federal awards as defined in Section 501 a OMB Circular A-133 disclosed Dollar threshold considered between Type A and Type B federal programs Low risk auditee statemen Major federal program Unqualified Yes No No None reported None Unqualified None 300 000 The City was classified as a low-risk audite in the context of OMB Circular A-133 Section 8 Rental Voucher Program CFDA 14.871 Findings Relating to the Financial Statements Which are Required to be Reported in Accordance With Generally Accepted Auditing Standards None continued This is trial version www.adultpdf.com CITY OF TERRELL TEXAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS Continued FOR THE YEAR ENDED SePtEMBER 30 2007 Findings Relating to the Financial Statements Which are Required to be Reported in Accordance With Generally Accepted Auditing Standards Item 2007-1 Condition The City Secretary Finance Director has a wide range of duties which include supervising all financial departments making most journal entries being in charge of all bank activity and utility operations. There is currently little oversight and segregation of duties for this function. Effect Currently the City is relying heavily on one person to perform a wide range of tasks many of which are significant to the financial statements. Over reliance on one individual makes the City more vulnerable to mistakes and increases .