FAC Explorer

Finding 1223214 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-07-08
Audit: 406704
Organization: Prairie Ridge Integrated Behavioral Healthcare (IA)
Auditor: HOGAN-HANSEN PC

AI Summary

  • Core Issue: Limited staff makes it hard to maintain proper segregation of duties in grant administration and accounting.
  • Impacted Requirements: This affects compliance with internal control standards aimed at preventing fraud and errors.
  • Recommended Follow-up: Consider cross-training staff or implementing additional oversight measures to strengthen controls.

Finding Text

Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.

Corrective Action Plan

We are aware of the condition and will review procedures to make changes when appropriate and cost effective.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1223203 2025-001
    Material Weakness Repeat
  • 1223204 2025-001
    Material Weakness Repeat
  • 1223205 2025-001
    Material Weakness Repeat
  • 1223206 2025-001
    Material Weakness Repeat
  • 1223207 2025-001
    Material Weakness Repeat
  • 1223208 2025-001
    Material Weakness Repeat
  • 1223209 2025-001
    Material Weakness Repeat
  • 1223210 2025-001
    Material Weakness Repeat
  • 1223211 2025-001
    Material Weakness Repeat
  • 1223212 2025-001
    Material Weakness Repeat
  • 1223213 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $561,821
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $302,208
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $206,993
93.498 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $111,842
93.788 OPIOID STR $89,427
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $28,054