Finding 1203051 (2025-005)

Material Weakness Repeat Finding
Requirement
ABCEHLM
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396282
Organization: Buchanan County (IA)

AI Summary

  • Answer: The County has not properly separated duties for managing federal awards.
  • Trend: This lack of segregation increases the risk of errors and fraud.
  • List: Review and adjust roles to ensure proper segregation of duties in custody, recordkeeping, and reconciliation.

Finding Text

Segregation of Duties over Federal Revenues-Duties related to the custody, recordkeeptin and reconciing of federal awards are not properly segregated by the County.

Corrective Action Plan

We will review procedures and plan to make the necessary changes to improve internal control.

Categories

Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $730,763
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $635,755
20.205 HIGHWAY PLANNING AND CONSTRUCTION $137,876
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $25,746
15.631 PARTNERS FOR FISH AND WILDLIFE $21,000
93.778 GRANTS TO STATES FOR MEDICAID $20,899
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $16,295
93.658 FOSTER CARE TITLE IV-E $5,900
93.667 SOCIAL SERVICES BLOCK GRANT $4,074
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $2,641
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $2,623
93.659 ADOPTION ASSISTANCE $550
93.472 TITLE IV-E PREVENTION PROGRAM $320
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $269
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $225
93.090 Guardian Assistance $4