FAC Explorer

Finding 1147861 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-07-16
Audit: 362348
Organization: Jefferson County Iowa (IA)
Auditor: Anderson Larkin & CO PC

AI Summary

  • Core Issue: The County failed to properly segregate duties related to federal receipts and disbursements.
  • Impacted Requirements: This affects compliance with federal guidelines for managing funds, particularly for COVID-19 recovery programs.
  • Recommended Follow-Up: Implement clear segregation of duties to ensure proper handling of all financial transactions.

Finding Text

Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571397 2024-001
    Material Weakness Repeat
  • 571398 2024-002
    Significant Deficiency
  • 571399 2024-001
    Material Weakness Repeat
  • 571400 2024-002
    Significant Deficiency
  • 571401 2024-001
    Material Weakness Repeat
  • 571402 2024-002
    Significant Deficiency
  • 571403 2024-001
    Material Weakness Repeat
  • 571404 2024-002
    Significant Deficiency
  • 571405 2024-001
    Material Weakness Repeat
  • 571406 2024-002
    Significant Deficiency
  • 571407 2024-001
    Material Weakness Repeat
  • 571408 2024-002
    Significant Deficiency
  • 571409 2024-001
    Material Weakness Repeat
  • 571410 2024-002
    Significant Deficiency
  • 571411 2024-001
    Material Weakness Repeat
  • 571412 2024-002
    Significant Deficiency
  • 571413 2024-001
    Material Weakness Repeat
  • 571414 2024-002
    Significant Deficiency
  • 571415 2024-001
    Material Weakness Repeat
  • 571416 2024-002
    Significant Deficiency
  • 571417 2024-001
    Material Weakness Repeat
  • 571418 2024-002
    Significant Deficiency
  • 571419 2024-001
    Material Weakness Repeat
  • 571420 2024-002
    Significant Deficiency
  • 571421 2024-001
    Material Weakness Repeat
  • 571422 2024-002
    Significant Deficiency
  • 571423 2024-001
    Material Weakness Repeat
  • 571424 2024-002
    Significant Deficiency
  • 1147839 2024-001
    Material Weakness Repeat
  • 1147840 2024-002
    Significant Deficiency
  • 1147841 2024-001
    Material Weakness Repeat
  • 1147842 2024-002
    Significant Deficiency
  • 1147843 2024-001
    Material Weakness Repeat
  • 1147844 2024-002
    Significant Deficiency
  • 1147845 2024-001
    Material Weakness Repeat
  • 1147846 2024-002
    Significant Deficiency
  • 1147847 2024-001
    Material Weakness Repeat
  • 1147848 2024-002
    Significant Deficiency
  • 1147849 2024-001
    Material Weakness Repeat
  • 1147850 2024-002
    Significant Deficiency
  • 1147851 2024-001
    Material Weakness Repeat
  • 1147852 2024-002
    Significant Deficiency
  • 1147853 2024-001
    Material Weakness Repeat
  • 1147854 2024-002
    Significant Deficiency
  • 1147855 2024-001
    Material Weakness Repeat
  • 1147856 2024-002
    Significant Deficiency
  • 1147857 2024-001
    Material Weakness Repeat
  • 1147858 2024-002
    Significant Deficiency
  • 1147859 2024-001
    Material Weakness Repeat
  • 1147860 2024-002
    Significant Deficiency
  • 1147862 2024-002
    Significant Deficiency
  • 1147863 2024-001
    Material Weakness Repeat
  • 1147864 2024-002
    Significant Deficiency
  • 1147865 2024-001
    Material Weakness Repeat
  • 1147866 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.16M
97.042 Emergency Management Performance Grants $23,561
93.778 Medical Assistance Program $16,367
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,522
93.268 Immunization Cooperative Agreements $9,100
93.667 Social Services Block Grant $2,863
93.658 Foster Care Title IV-E $2,011
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,838
93.659 Adoption Assistance $1,396
93.472 Title IV-E Prevention Program $370
93.767 Children's Health Insurance Program $320
93.889 National Bioterrorism Hospital Preparedness Program $307
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $67
93.090 Guardianship Assistance $3