FAC Explorer

Finding 1171680 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-01-30
Audit: 384696
Organization: Madison 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 could lead to ongoing inaccuracies in financial reporting and compliance risks.
  • List: Immediate steps should include assessing current controls, implementing necessary improvements, and ensuring regular reviews for compliance.

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
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $613,864
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $96,880
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $66,638
93.235 TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM $60,133
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $51,998
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $39,521
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $22,453
93.788 OPIOID STR $18,572
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $13,968
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $9,434
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $9,004
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $6,230
93.917 HIV CARE FORMULA GRANTS $3,779
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $697