Finding 1095144 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-01-10
Audit: 337158
Organization: Cerro Gordo County (IA)

AI Summary

  • Core Issue: The County has not properly separated duties for managing federal awards, which increases the risk of errors or fraud.
  • Impacted Requirements: This lack of segregation violates best practices for internal controls over federal revenues.
  • Recommended Follow-Up: Implement a clear division of responsibilities for custody, recordkeeping, and reconciliation of federal awards.

Finding Text

Segregation of Duties over Federal Revenues - Duties related to the custody, recordkeeping and reconciling of federal awards are not properly segregated by the County.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 518702 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.58M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $419,141
93.069 Public Health Emergency Preparedness $352,194
93.889 National Bioterrorism Hospital Preparedness Program $132,487
14.900 Lead Hazard Reduction Grant Program $123,864
93.276 Drug-Free Communities Support Program Grants $97,378
93.778 Medical Assistance Program $74,934
16.575 Crime Victim Assistance $53,955
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $48,240
93.917 Hiv Care Formula Grants $42,555
93.558 Temporary Assistance for Needy Families $40,000
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $29,606
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $20,336
93.940 Hiv Prevention Activities Health Department Based $14,432
93.667 Social Services Block Grant $13,139
93.268 Immunization Cooperative Agreements $12,400
20.600 State and Community Highway Safety $11,434
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10,800
93.658 Foster Care Title IV-E $9,226
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,000
93.270 Viral Hepatitis Prevention and Control $8,622
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $8,483
93.659 Adoption Assistance $6,430
93.103 Food and Drug Administration Research $5,141
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $3,890
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3,363
16.588 Violence Against Women Formula Grants $1,943
93.472 Title IV-E Prevention Program $1,696
93.767 Children's Health Insurance Program $1,461
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $303
93.090 Guardianship Assistance $12