EIN: 576001023
UEI: DRQ8FDH5DKM5
Audited by: KENNETH COBB & COMPANY, PC
Oversight agency: 11 [Department of Commerce]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 11, 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 December 11, 2025 (275 days ago).
What is a management decision? →The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
The City will accept this condition and concentrate on the review and approval process.
2023-001
Due to a small staff size the city does not have complete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff size the city does not have complete segregation of duties.
The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.
2023-002
FAC accepted this audit on July 26, 2024 — management decision was due January 26, 2025.
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
The City will accept this condition and concentrate on the review and approval process.
2022-001
Due to a small staff size the city does not have complete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff size the city does not have complete segregation of duties.
The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.
2022-002
Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
Show full finding ▾Hide full finding ▴Equipment was purchased during the year ending June 30, 2022 totaling $113,641. The City applied for a $60,400 grant thru the USDA to be used towards the quipment purchased. This $60,400 was received by the City in August, 2022. However, the City did not record a receivale for this $60,400 as of June 30, 2022. Had this $60,400 been recorded as of June 30, 2022 the City would have met the filing threshold to have a Single Audit performed.
The Finance Director will make sure that all receivable are booked in the same year as the related expenses occur. The June 30, 2022 audit will be amended to reflect the required Single Audit.
FAC accepted this audit on July 7, 2025 — management decision was due January 7, 2026.
The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The City does not prepare ts annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
The City staff works with the Auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance. The city will accept this condition and concentrate on the reivew approval process.
2021-001
Due to a small staff size the city does not have complete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff size the city does not have complete segregation of duties.
The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.
2022-002
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
The City does not prepare its annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
Show full finding ▾Hide full finding ▴The City does not prepare its annual financial statements or note disclosures. The City's staff, work with the auditor in the preparation and subsequently reviews and approves the financial statements and note disclosures before issuance.
The City of Dillon does not prepare its annual financial statements or footnote disclosures. The City staff works with the Auditor in the preparation and subsequently reviews and approves all statements and disclosures before issuance. The City will accept this condition and concentrate on the review and approval process.
2019-001
Due to a small staff size, the City does not have complete segregation of duties.
Show full finding ▾Hide full finding ▴Due to a small staff size, the City does not have complete segregation of duties.
The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.
2019-002
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
2016-002
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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