FAC Explorer

Finding 1179396 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-13
Audit: 391797
Organization: Cedar County (IA)
Auditor: ANDERSON LARKIN & CO PC

AI Summary

  • Core Issue: The County failed to properly separate duties related to federal receipts and disbursements.
  • Impacted Requirements: This affects compliance with internal controls and federal program regulations.
  • Recommended Follow-Up: Implement a clear segregation of duties to enhance accountability and reduce risk of errors or fraud.

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 disbursements including those related to federal programs.

Corrective Action Plan

The County Sheriff should review the operating procedures of the office 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
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $682,907
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $22,065
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $18,000
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $13,643
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $9,100
93.778 MEDICAL ASSISTANCE PROGRAM $7,591
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $5,921
93.658 FOSTER CARE TITLE IV-E $2,144
93.667 SOCIAL SERVICES BLOCK GRANT $1,480
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $958
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $954
97.067 HOMELAND SECURITY GRANT PROGRAM $358
93.659 ADOPTION ASSISTANCE $200
93.472 TITLE IV-E PREVENTION PROGRAM $116
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $82
93.090 GUARDIANSHIP ASSISTANCE $1