Finding 1079190 (2023-003)

Criteria or Specific Requirement: The Center is responsible for ensuring that internal controls are in place to accurately track and report the vaccine revenue, vaccine expenditures, and vaccine inventory amounts of the Center. Statement of Condition: Internal controls in place at the Center are not adequate to ensure that appropriate reporting and tracking of the vaccine revenue, vaccine expenditures, and vaccine inventory are taking place. Statement of Cause: There were not procedures adequately implemented and followed to ensure that vaccine revenue, vaccine expenditures, and vaccine inventory costs and amounts reported within the financial statements of the Center were accurate. Statement of Effect or Potential Effect: Possible misstatements in the financial statements related to the vaccine revenue, vaccine expenditures, and vaccine inventory could occur and not be prevented or detected in a timely manner. Questioned Costs: None Recommendations: Procedures should be implemented and followed that require a monthly reconciliation of the vaccine revenue received, vaccine expenditures incurred, and the vaccine inventory amount held by the Center. Views of Responsible Officials and Planned Corrective Actions: Butler County Health Center agrees with the finding, and they will implement the recommended procedures.