FAC Explorer

Finding 1176973 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-09
Audit: 390801
Organization: Davis County, Iowa (IA)
Auditor: ANDERSON LARKIN & CO PC

AI Summary

  • Core Issue: The County failed to properly segregate duties for handling federal receipts and disbursements.
  • Impacted Requirements: This affects compliance with internal controls and federal program regulations.
  • Recommended Follow-Up: Implement clear separation of roles in collection, deposit, and record-keeping processes.

Finding Text

Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursement including those related to federal programs.

Corrective Action Plan

Recommendation – The County Officials should review the operating procedures of all offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials.

Categories

Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.04M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $280,638
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $31,531
93.778 MEDICAL ASSISTANCE PROGRAM $9,099
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $7,097
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $5,491
93.658 FOSTER CARE TITLE IV-E $2,569
93.667 SOCIAL SERVICES BLOCK GRANT $1,775
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $1,148
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $1,143
93.659 ADOPTION ASSISTANCE $239
93.472 TITLE IV-E PREVENTION PROGRAM $139
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $98
93.090 GUARDIANSHIP ASSISTANCE $2