MUNICIPALITY OF DELMONT

EIN: 460276241

UEI: GSAEC7MHHT65

Data as of August 26, 2026

MUNICIPALITY OF DELMONT1 audit years2 findings1 repeat
1
Audit Years
2
Total Findings
1
Repeat Findings

FY 2022-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 12, 2023. 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 June 12, 2024 (806 days ago).

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2022-001
Reporting
MATERIAL WEAKNESSREPEAT

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues.

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Full finding narrative

A material weakness in internal controls was noted due to a lack of proper segregation of duties for revenues.

Corrective Action Plan

The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of the size of the City of Delmont, the City cannot support the internal controls needed to properly segregate duties. The City Council Members and Finance Office employees are aware of the problem. We will be working on some different policies and controls that will help minimize the future risk. This will be an ongoing process that will include input from the State Auditor's Office, talking to other municipalities and utilizing the council members in some of the financial controls.

Prior Finding References

2019-001

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2022-002
Reporting
MATERIAL WEAKNESS

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.

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Full finding narrative

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.

Corrective Action Plan

The City of Delmont Governing Board is the contact for the corrective action plan for this finding. Because of a large amount of turnover in staff at the City, the accounting records were not properly maintained. The City has recently hired a finance officer and is providing the training to properly maintain appropriate records.

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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.

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