FAC Explorer

Finding 1190826 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395095
Organization: Bremer County, Iowa (IA)
Auditor: ANDERSON LARKIN & CO PC

AI Summary

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

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

We realize segregation of duties is difficult with a limited number of office employees. However, the control activities should be reviewed to obtain the maximum internal control possible under the circumstances.

Categories

Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.49M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $579,490
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $30,415
16.575 CRIME VICTIM ASSISTANCE $26,759
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $19,639
93.778 MEDICAL ASSISTANCE PROGRAM $14,294
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $11,149
93.658 FOSTER CARE TITLE IV-E $4,037
93.667 SOCIAL SERVICES BLOCK GRANT $2,788
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $1,804
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $1,796
93.659 ADOPTION ASSISTANCE $377
93.472 TITLE IV-E PREVENTION PROGRAM $218
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $154
93.090 GUARDIANSHIP ASSISTANCE $3