CITY OF SULPHUR, LOUISIANA
SCHEDULE OF PRIOR YEAR MANAGEMENTCOMMENTS AND SUGGESTIONS June 30, 2006
Segregation of Duties
Because of the limited number of accounting personnel, it is not feasible to maintain a complete segregation of duties to achieve effective internal control.
Management has inadequately monitored the activities in the capital projects funds resulting in construction projects remaining in progress after they have been placed in service.
Although the City made improvementsin the monitoring of capital asset, the condition still exists. See finding 07-1.
06-03 Accumulated Depreciation on Capital Assets
Management does not have a complete and accurate detail that supports the recorded accumulated depreciation for capital assets of the City's governmental activities and business-type activities.
Review Process Condition:
The City does not have a formal review process for payroll and related tax reports.
June 30,2006 Financial Statement not Timely Filed
The June 30, 2006 financial statements were not filed with the
Legislative Auditor'soffice by January 31, 2007.