City of Chisholm

EIN: 416005047

UEI: NRL1ZVFVQ3R7

Data as of August 27, 2026

City of Chisholm3 audit years4 findings1 repeat
3
Audit Years
4
Total Findings
1
Repeat Findings

FY 2024-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 8, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 8, 2026 (172 days ago).

What is a management decision? →
2024-001
Other
REPEAT

The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: LImited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necesary. Views of Responsible Officials and Corrective Actions: The City agrees with the recommendations and continues to provide oversight as needed.

Show full finding ▾
Full finding narrative

Lack of segregation of duties - Significant Deficiency Criteria: For an effective control system division of accounting, duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. No one individual should have more than one duty related to approval, custody of assets, record keeping, and reconciliation functions. Condition: The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: LImited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necesary. Views of Responsible Officials and Corrective Actions: The City agrees with the recommendations and continues to provide oversight as needed.

Corrective Action Plan

The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of the office personnel to ensure as much segregation of duties as possible within the City's staffing limitations and funding constraints.

Prior Finding References

2023-001

About Other →

FY 2023-12-31

FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.

2023-001
Other

The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: Limited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necessary. Views of Responsible Officials and Corrective Actions: The City agress with the recommendations and continues to provide oversight as needed.

Show full finding ▾
Full finding narrative

Lack of segregation of duties - significant deficiency Criteria: For an effective control system, division of accounting duties should exist to prevent errors or misappropriations from going undetected in the course of employees performing their assigned duties. No one individual should have more than one duty related to approval, custody of assets, record keeping, and reconciliation functions. Condition: The City does not have enough staff to adequately separate duties over some financial transactions. Context: The lack of segregation of duties exits within the City as a whole over some of its accounting and reporting functions. This is a common circumstance in governments of similar size. Cause: Limited number of staff available to appropriately divide duties. Effect: Errors or misappropriations could occur and go undetected for a period of time. Questioned Costs: Not applicable Recommendation: The City be cognizant of the situation and provide appropriate oversight as deemed necessary. Views of Responsible Officials and Corrective Actions: The City agress with the recommendations and continues to provide oversight as needed.

Corrective Action Plan

Lack of segregation of duties - significan deficiency Name of contact person responsible for corrective acttion - Devin Ceglar, City Clerk-Treasurer Corrective action planned - The City Clerk-Treasurer will attempt to monitor transactions and structure the duties of the office personnel to ensure as much segregation of duties as possible within the City's staffing limitations and funding contraints. Anticipated completion date - ongoing

About Other →

FY 2018-12-31

FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.

2018-001
Other
MATERIAL WEAKNESS

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Other →
2018-008
Procurement & Suspension/Debarment

GSA_MIGRATION

Show full finding ▾
Full finding narrative

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Procurement and Suspension and Debarment →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Product

Resources

Legal

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.

© 2026 Single Audit Intelligence. All data is public domain.