FAC Explorer

Finding 1145367 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360623
Organization: Prairie Ridge Integrated Behavioral Healthcare (IA)
Auditor: Hogan-Hansen PC

AI Summary

  • Core Issue: It's challenging to maintain proper segregation of duties due to a small team handling both grants and accounting.
  • Impacted Requirements: This situation increases the risk of errors and fraud in financial processes.
  • Recommended Follow-Up: Consider cross-training staff or implementing additional oversight to strengthen control procedures.

Finding Text

Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 568917 2024-001
    Material Weakness Repeat
  • 568918 2024-001
    Material Weakness Repeat
  • 568919 2024-001
    Material Weakness Repeat
  • 568920 2024-001
    Material Weakness Repeat
  • 568921 2024-001
    Material Weakness Repeat
  • 568922 2024-001
    Material Weakness Repeat
  • 568923 2024-001
    Material Weakness Repeat
  • 568924 2024-001
    Material Weakness Repeat
  • 568925 2024-001
    Material Weakness Repeat
  • 568926 2024-001
    Material Weakness Repeat
  • 568927 2024-001
    Material Weakness Repeat
  • 568928 2024-001
    Material Weakness Repeat
  • 1145359 2024-001
    Material Weakness Repeat
  • 1145360 2024-001
    Material Weakness Repeat
  • 1145361 2024-001
    Material Weakness Repeat
  • 1145362 2024-001
    Material Weakness Repeat
  • 1145363 2024-001
    Material Weakness Repeat
  • 1145364 2024-001
    Material Weakness Repeat
  • 1145365 2024-001
    Material Weakness Repeat
  • 1145366 2024-001
    Material Weakness Repeat
  • 1145368 2024-001
    Material Weakness Repeat
  • 1145369 2024-001
    Material Weakness Repeat
  • 1145370 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $737,073
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $457,530
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $451,997
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $260,832
93.788 Opioid Str $138,206
93.959 Block Grants for Prevention and Treatment of Substance Abuse $28,431