Notice of Audit
of the Fiscal Affairs of the Municipality of Mission
Notice is hereby given that the records and books of account of the Municipality of Mission, South Dakota, have been audited by Schoenfish & Co., Inc., Certified Public Accountants of Parkston, South Dakota for the year ended December 31, 2018. A detailed report thereon is filed with the Municipality of Mission and the Department of Legislative Audit in Pierre, South Dakota for public inspection.
The following findings and recommendations referred to in the report are hereby listed in accordance with the provisions of SDCL 4-11-12.
Current Audit Findings And Recommendations
A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues. This is a continuing audit comment since 1999.
1. We recommend that the Municipality of Mission officials be cognizant of this lack of segregation of duties for revenues and attempt to provide compensating internal controls whenever, and wherever, possible and practical.
The Municipality of Mission Mayor, Harvey Herman, Sr., is the contact person responsible for the corrective action plan for this comment. This comment is due to the size of the Municipality of Mission, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. We are aware of this problem and are attempting to develop policies and provide compensating controls.
Expenditures exceeded the amounts budgeted in three departments for the General Fund. This is a continuing audit comment since 2016.
2. We recommend that expenditures be limited to amounts budgeted or budget supplements be made in accordance with SDCL 9-21-7 to allow for expenditures.
The Municipality of Mission Mayor, Harvey Herman, Sr., is the contact person responsible for the corrective action plan for this comment. The Municipality will be more careful to follow the budgetary guidelines prescribed by law.
Martin L. Guindon, CPA, Auditor General
Department Of Legislative Audit
Published twice at the total approximate cost of $64.48
Published: October 9, 16, 2019