FAC Explorer

Finding 1120979 (2023-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-03-31
Audit: 351164
Organization: Coosa Valley Regional Services and Development Corporation (GA)
Auditor: Rl Jennings & Associates PC

AI Summary

  • Core Issue: Key responsibilities are not properly separated, increasing the risk of errors or fraud in financial transactions.
  • Impacted Requirements: Segregation of duties is essential for cash management, accounts receivable, accounts payable, and payroll functions.
  • Recommended Follow-Up: Implement better segregation of duties and enhance board oversight to mitigate risks.

Finding Text

Department of Health and Human Services, Special Programs for the Aging – Title III, Aging Cluster CFDA’s: 93.044, 93.045, and 93.053 2022-001: Segregation of Duties Criteria: The assignment of responsibilities should be segregated so that one person is not responsible for the authorization and recording of a transaction and the custody of the related asset. There needs to be a reconciliation or control activity to provide reasonable assurance that transactions are handled appropriately. Condition: Key duties and functions are not segregated among Corporation personnel. This is especially a concern in the cash management, accounts receivable, accounts payable, and payroll functions. Effect: Transactions could be mishandled due to errors or fraud that could lead to loss of assets or the reporting of misleading financial information. Cause: There are a limited number of personnel for certain functions and lack of board oversight. Identification of a repeat finding: This is a repeat finding from the immediate previous audit. Recommendation: We recommend that duties be segregated as best as possible with the people available. The Board should oversee these areas as much as possible. Views of responsible officials and planned corrective actions: The Corporation agrees with this finding and will adhere to the corrective action plan on page 30 in this audit report.

Categories

Internal Control / Segregation of Duties Cash Management Reporting

Other Findings in this Audit

  • 544525 2023-001
    Significant Deficiency Repeat
  • 544526 2023-002
    Significant Deficiency Repeat
  • 544527 2023-003
    Significant Deficiency Repeat
  • 544528 2023-004
    Significant Deficiency
  • 544529 2023-005
    Significant Deficiency
  • 544530 2023-006
    Significant Deficiency
  • 544531 2023-001
    Significant Deficiency Repeat
  • 544532 2023-002
    Significant Deficiency Repeat
  • 544533 2023-003
    Significant Deficiency Repeat
  • 544534 2023-004
    Significant Deficiency
  • 544535 2023-005
    Significant Deficiency
  • 544536 2023-006
    Significant Deficiency
  • 544537 2023-001
    Significant Deficiency Repeat
  • 544538 2023-002
    Significant Deficiency Repeat
  • 544539 2023-003
    Significant Deficiency Repeat
  • 544540 2023-004
    Significant Deficiency
  • 544541 2023-005
    Significant Deficiency
  • 544542 2023-006
    Significant Deficiency
  • 544543 2023-001
    Significant Deficiency Repeat
  • 544544 2023-002
    Significant Deficiency Repeat
  • 544545 2023-003
    Significant Deficiency Repeat
  • 544546 2023-004
    Significant Deficiency
  • 544547 2023-005
    Significant Deficiency
  • 544548 2023-006
    Significant Deficiency
  • 544549 2023-001
    Significant Deficiency Repeat
  • 544550 2023-002
    Significant Deficiency Repeat
  • 544551 2023-003
    Significant Deficiency Repeat
  • 544552 2023-004
    Significant Deficiency
  • 544553 2023-005
    Significant Deficiency
  • 544554 2023-006
    Significant Deficiency
  • 544555 2023-001
    Significant Deficiency Repeat
  • 544556 2023-002
    Significant Deficiency Repeat
  • 544557 2023-003
    Significant Deficiency Repeat
  • 544558 2023-004
    Significant Deficiency
  • 544559 2023-005
    Significant Deficiency
  • 544560 2023-006
    Significant Deficiency
  • 544561 2023-007
    Significant Deficiency Repeat
  • 544562 2023-007
    Significant Deficiency Repeat
  • 544563 2023-007
    Significant Deficiency Repeat
  • 544564 2023-007
    Significant Deficiency Repeat
  • 544565 2023-007
    Significant Deficiency Repeat
  • 544566 2023-007
    Significant Deficiency Repeat
  • 1120967 2023-001
    Significant Deficiency Repeat
  • 1120968 2023-002
    Significant Deficiency Repeat
  • 1120969 2023-003
    Significant Deficiency Repeat
  • 1120970 2023-004
    Significant Deficiency
  • 1120971 2023-005
    Significant Deficiency
  • 1120972 2023-006
    Significant Deficiency
  • 1120973 2023-001
    Significant Deficiency Repeat
  • 1120974 2023-002
    Significant Deficiency Repeat
  • 1120975 2023-003
    Significant Deficiency Repeat
  • 1120976 2023-004
    Significant Deficiency
  • 1120977 2023-005
    Significant Deficiency
  • 1120978 2023-006
    Significant Deficiency
  • 1120980 2023-002
    Significant Deficiency Repeat
  • 1120981 2023-003
    Significant Deficiency Repeat
  • 1120982 2023-004
    Significant Deficiency
  • 1120983 2023-005
    Significant Deficiency
  • 1120984 2023-006
    Significant Deficiency
  • 1120985 2023-001
    Significant Deficiency Repeat
  • 1120986 2023-002
    Significant Deficiency Repeat
  • 1120987 2023-003
    Significant Deficiency Repeat
  • 1120988 2023-004
    Significant Deficiency
  • 1120989 2023-005
    Significant Deficiency
  • 1120990 2023-006
    Significant Deficiency
  • 1120991 2023-001
    Significant Deficiency Repeat
  • 1120992 2023-002
    Significant Deficiency Repeat
  • 1120993 2023-003
    Significant Deficiency Repeat
  • 1120994 2023-004
    Significant Deficiency
  • 1120995 2023-005
    Significant Deficiency
  • 1120996 2023-006
    Significant Deficiency
  • 1120997 2023-001
    Significant Deficiency Repeat
  • 1120998 2023-002
    Significant Deficiency Repeat
  • 1120999 2023-003
    Significant Deficiency Repeat
  • 1121000 2023-004
    Significant Deficiency
  • 1121001 2023-005
    Significant Deficiency
  • 1121002 2023-006
    Significant Deficiency
  • 1121003 2023-007
    Significant Deficiency Repeat
  • 1121004 2023-007
    Significant Deficiency Repeat
  • 1121005 2023-007
    Significant Deficiency Repeat
  • 1121006 2023-007
    Significant Deficiency Repeat
  • 1121007 2023-007
    Significant Deficiency Repeat
  • 1121008 2023-007
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $437,446
93.053 Nutrition Services Incentive Program $37,669
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $4,580