Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria An effective internal control structure of an entity will include policies and procedures to: 1. Protect its assets against theft and waste. 2. Ensure compliance with the entity?s policies, procedures, and statutory requirements. 3. Evaluate the performance of personnel to promote efficient operations. 4. Ensure accurate and reliable operating and accounting data. Segregation of duties is a basic, key internal control and often difficult to achieve, especially in a small organization. The concept is that one individual should not be able to handle or dominate transactions for initiation to posting in the general ledger with access to assets and accounting records. Condition The County has a limited number of accounting personnel and accordingly a proper segregation of duties does not exist. Cause Due to the size of the County, as measured by the scope, volume and complexity of the entity?s activities and financial transactions, it is not practical to employ sufficient staff to maintain an adequate segregation of duties at all times. Effect or Potential Effect The potential effect is an increase in the risk of fraud and undetected errors in the processing of financial transactions and material noncompliance with requirements of federal programs. Recommendation We recognize that that is impractical for the entity to employ sufficient staff to achieve complete segregation of duties over all transactions at all times. However, we feel the County Commissioners should be aware of this deficiency in internal control. The County Commissioners should formulate and follow oversight policies and procedures to mitigate the risk of the lack of segregation of duties. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.
Criteria 2 CFR 200.303 requires that the entity establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Nonfederal entities are required to have certain written policies and procedures surrounding the management of their federal award funding. 2 CFR 200.302 Financial Management, Uniform Guidance require that entities receiving Federal Awards have written policies, ensuring procedures are in place for approval, budget, asset protection and training employees. Condition The County has not adopted policies and procedures to ensure that required internal controls for reporting are in place and operating sufficiently to ensure compliance with Uniform guidance. Questioned Costs None Cause As this is a repeat finding, the County was aware of the requirements, however, they are currently in the process of creating written policies and procedures pursuant to the Uniform Guidance. Effect or Potential Effect The County could be in violation with State and Federal regulations governing Federal awards. Recommendation We recommend that the County continue to work on creating policies and procedures and complete the process in a timely manner. Views of Responsible Officials and Planned Corrective Actions See the following page(s) for the County?s response to this finding.