Finding 1168828 (2025-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-01-12
Audit: 381028
Organization: Cerro Gordo County (IA)

AI Summary

  • Issue: The County has not properly separated duties for handling federal awards, which increases the risk of errors or fraud.
  • Trend: This lack of segregation is a recurring problem that could lead to compliance issues and financial mismanagement.
  • Recommendation: Implement clear divisions of responsibilities for custody, recordkeeping, and reconciliation of federal revenues to enhance oversight and accountability.

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.

Corrective Action Plan

We will review procedures and plan to make the necessary changes to improve internal control.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1168827 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.19M
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $785,527
20.205 HIGHWAY PLANNING AND CONSTRUCTION $469,609
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $335,810
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $138,613
93.917 HIV CARE FORMULA GRANTS $105,646
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $96,471
93.778 MEDICAL ASSISTANCE PROGRAM $69,104
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $51,411
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $42,820
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $28,668
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $25,081
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $16,544
93.658 FOSTER CARE TITLE IV-E $16,370
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $15,794
93.667 SOCIAL SERVICES BLOCK GRANT $13,214
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $12,400
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $8,750
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $8,250
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $6,703
93.270 VIRAL HEPATITIS PREVENTION AND CONTROL $5,100
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $3,849
93.659 ADOPTION ASSISTANCE $3,367
93.472 TITLE IV-E PREVENTION PROGRAM $1,292
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $592
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $175
93.090 GUARDIANSHIP ASSISTANCE $13