FAC Explorer

Audit 43953

FY End
2022-11-30
Total Expended
$1.64M
Findings
44
Programs
11
Organization: Mason County, Illinois (IL)
Year: 2022 Accepted: 2023-06-26
Auditor: Gray Hunter Stenn LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42704 2022-001 Material Weakness Yes P
42705 2022-002 Material Weakness Yes P
42706 2022-001 Material Weakness Yes P
42707 2022-002 Material Weakness Yes P
42708 2022-001 Material Weakness Yes P
42709 2022-002 Material Weakness Yes P
42710 2022-001 Material Weakness Yes P
42711 2022-002 Material Weakness Yes P
42712 2022-001 Material Weakness Yes P
42713 2022-002 Material Weakness Yes P
42714 2022-001 Material Weakness Yes P
42715 2022-002 Material Weakness Yes P
42716 2022-001 Material Weakness Yes P
42717 2022-002 Material Weakness Yes P
42718 2022-001 Material Weakness Yes P
42719 2022-002 Material Weakness Yes P
42720 2022-001 Material Weakness Yes P
42721 2022-002 Material Weakness Yes P
42722 2022-001 Material Weakness Yes P
42723 2022-002 Material Weakness Yes P
42724 2022-001 Material Weakness Yes P
42725 2022-002 Material Weakness Yes P
619146 2022-001 Material Weakness Yes P
619147 2022-002 Material Weakness Yes P
619148 2022-001 Material Weakness Yes P
619149 2022-002 Material Weakness Yes P
619150 2022-001 Material Weakness Yes P
619151 2022-002 Material Weakness Yes P
619152 2022-001 Material Weakness Yes P
619153 2022-002 Material Weakness Yes P
619154 2022-001 Material Weakness Yes P
619155 2022-002 Material Weakness Yes P
619156 2022-001 Material Weakness Yes P
619157 2022-002 Material Weakness Yes P
619158 2022-001 Material Weakness Yes P
619159 2022-002 Material Weakness Yes P
619160 2022-001 Material Weakness Yes P
619161 2022-002 Material Weakness Yes P
619162 2022-001 Material Weakness Yes P
619163 2022-002 Material Weakness Yes P
619164 2022-001 Material Weakness Yes P
619165 2022-002 Material Weakness Yes P
619166 2022-001 Material Weakness Yes P
619167 2022-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $962,221 Yes 2
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $237,134 - 2
93.268 Immunization Cooperative Agreements $185,492 - 2
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $87,963 - 2
93.667 Social Services Block Grant $80,175 - 2
93.069 Public Health Emergency Preparedness $34,793 - 2
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $17,730 - 2
97.047 Pre-Disaster Mitigation $16,520 - 2
93.217 Family Planning_services $9,800 - 2
97.042 Emergency Management Performance Grants $8,711 - 2
66.605 Performance Partnership Grants $738 - 2

Contacts

Name Title Type
CRNSBL4XX2K9 Cari Meeker Auditee
3095433359 Christina J. Robb Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes federal award activity of Mason County, Illinois (the County) under programs of the federal government for the year ended November 30, 2022. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position or changes in net position of the County.
Title: Federal Insurance and Loans Accounting Policies: Expenditures reported in the schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Mason County, Illinois did not have any federal insurance, loans or federal loan guarantees in effect during the year ended November 30, 2022.
Title: Subrecipients Accounting Policies: Expenditures reported in the schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Mason County, Illinois did not have any subrecipients during the year ended November 30, 2022

Finding Details

Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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
Finding 2022-001
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
Finding 2022-002
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. 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