FAC Explorer

Finding 1130200 (2024-017)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-04-01
Audit: 352345
Organization: Big Horn County (MT)
Auditor: Olness & Assocs PC

AI Summary

  • Core Issue: There is insufficient segregation of duties among staff, increasing the risk of mishandled transactions.
  • Impacted Requirements: Proper segregation of duties is essential for ensuring transactions are managed correctly.
  • Recommended Follow-Up: Implement separation of duties where possible and establish alternative controls, with oversight from the governing board.

Finding Text

SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Cause: There are a limited number of personnel for certain functions. Effect: Transactions could be mishandled. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 553758 2024-017
    Material Weakness Repeat
  • 553759 2024-018
    Material Weakness Repeat
  • 553760 2024-019
    Material Weakness
  • 1130201 2024-018
    Material Weakness Repeat
  • 1130202 2024-019
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $769,952
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $110,432
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $85,000
16.575 Crime Victim Assistance $81,268
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $74,658
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $50,000
97.042 Emergency Management Performance Grants $43,241
93.069 Public Health Emergency Preparedness $36,923
93.658 Foster Care Title IV-E $30,654
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $27,652
10.446 Rural Community Development Initiative $26,819
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $17,183
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $15,520
93.994 Maternal and Child Health Services Block Grant to the States $10,812
16.922 Equitable Sharing Program $9,821
16.554 National Criminal History Improvement Program (nchip) $7,500
10.664 Cooperative Forestry Assistance $6,700
93.268 Immunization Cooperative Agreements $3,263