Finding 1080037 (2023-007)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-10-24
Audit: 325765
Organization: Webster County (IA)

AI Summary

  • Answer: The County Public Health Department failed to separate key financial duties.
  • Trend: This issue could lead to increased risk of errors or fraud in revenue management.
  • List: Recommend implementing clear divisions of responsibilities for custody, record-keeping, and reconciliation of revenues.

Finding Text

The County Public Health Department did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs. See item 2023-001.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 503595 2023-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.78M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $993,080
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $400,933
93.563 Child Support Services $298,228
93.069 Public Health Emergency Preparedness $196,770
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $151,794
93.889 National Bioterrorism Hospital Preparedness Program $116,109
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $105,392
93.558 Temporary Assistance for Needy Families $55,000
93.236 Grants to States to Support Oral Health Workforce Activities $43,207
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $34,671
16.575 Crime Victim Assistance $31,500
93.994 Maternal and Child Health Services Block Grant to the States $30,984
93.778 Medical Assistance Program $27,937
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $19,509
93.268 Immunization Cooperative Agreements $14,638
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $14,270
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $7,800
20.600 State and Community Highway Safety $7,564
93.667 Social Services Block Grant $6,482
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5,831
93.658 Foster Care Title IV-E $5,275
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $3,731
20.205 Highway Planning and Construction $3,550
93.659 Adoption Assistance $2,876
16.607 Bulletproof Vest Partnership Program $2,457
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $2,047
93.575 Child Care and Development Block Grant $1,855
20.616 National Priority Safety Programs $1,090
93.472 Title IV-E Prevention Program $732
10.572 Wic Farmers' Market Nutrition Program (fmnp) $731
93.767 Children's Health Insurance Program $424
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $69
93.090 Guardianship Assistance $6