Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions.
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles.
Effect
As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period.
Cause
The County departments are comprised of a limited number of employees.
Recommendation
When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities.
Views of Responsible Officials and Planned Corrective Action
To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department.
Responsible Parties
Kenneth Walker, Mason County Board Chairman
Cari Meeker, County Treasurer
Curt Jibben, County Health Department Administrator
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer
Condition
The County does not have an internal control policy in place over annual financial statement reporting that would enable management to prepare its annual financial statements including the Schedule of Expenditures of Federal Awards (SEFA) and ensure related footnote disclosures are complete and presented in accordance with the U.S. generally accepted accounting principles (GAAP).
Criteria
Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP.
Effect
The potential exists that a material misstatement of the annual financial statements and SEFA could occur and not be prevented or detected by the County’s internal controls.
Finding 2023-002 – Financial Statement Preparation (Continued)
Cause
The County relies on the audit firm to prepare the annual financial statements including the SEFA footnote disclosures. However, they have reviewed and approved the annual financial statements and related footnote disclosures.
Recommendation
Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial.
Views of Responsible Officials and Planned Corrective Action
The County does not deem it cost effective to send designated employees to training classes nor to hire an individual with the proper qualifications.
Responsible Parties
Cari Meeker, County Treasurer