FAC Explorer

Finding 1170945 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-29
Audit: 384264
Organization: Jessamine County Health Department (KY)
Auditor: RFH PLLC

AI Summary

  • Answer: The Health Department lacks adequate internal controls for preparing complete financial statements.
  • Trend: This issue may lead to ongoing inaccuracies in financial reporting and compliance risks.
  • List: Immediate steps should include assessing current controls, implementing necessary improvements, and training staff on financial reporting standards.

Finding Text

Criteria: The Health Department is required to have internal controls in place that enable it to prepare complete financial statements, including a statement of assets, liabilities and fund balance, in accordance with the Administrative Reference.

Corrective Action Plan

We will continue to work with the Department for Public Health and will load opening balances of assets, liabilities and fund balances once approved by the Department for Public Health.

Categories

Cash Management Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $630,355
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $418,235
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $203,236
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $134,965
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $100,594
93.235 TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM $76,747
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $69,018
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $54,017
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $43,762
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $21,899
93.788 OPIOID STR $16,904
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $3,230
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $1,484