FAC Explorer

Finding 12288 (2022-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-12
Audit: 16624
Organization: Cerro Gordo County (IA)
Auditor: Gardiner + Company PC

AI Summary

  • Core Issue: The County has not properly separated duties for managing federal awards, which increases the risk of errors or fraud.
  • Impacted Requirements: This lack of segregation violates best practices for internal controls over federal revenues.
  • Recommended Follow-Up: Implement a clear division of responsibilities for custody, recordkeeping, and reconciliation of federal awards.

Finding Text

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

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 12287 2022-001
    Material Weakness Repeat
  • 588729 2022-001
    Material Weakness Repeat
  • 588730 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $969,710
93.069 Public Health Emergency Preparedness $321,734
20.205 Highway Planning and Construction $229,735
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $120,018
93.889 National Bioterrorism Hospital Preparedness Program $111,235
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $104,946
16.575 Crime Victim Assistance $58,837
93.917 Hiv Care Formula Grants $58,575
93.778 Medical Assistance Program $55,276
93.103 Food and Drug Administration_research $53,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $46,852
93.558 Temporary Assistance for Needy Families $38,000
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $31,968
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $27,511
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $21,333
93.940 Hiv Prevention Activities_health Department Based $17,980
93.667 Social Services Block Grant $12,781
93.658 Foster Care_title IV-E $12,517
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $12,259
93.268 Immunization Cooperative Agreements $11,920
90.404 2018 Hava Election Security Grants $10,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,450
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $8,316
93.659 Adoption Assistance $6,829
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4,056
93.472 Title IV-E Prevention and Family Services and Programs (a) $1,703
20.600 State and Community Highway Safety $1,693
20.616 National Priority Safety Programs $1,502
16.588 Violence Against Women Formula Grants $1,100
93.767 Children's Health Insurance Program $971
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $844
93.566 Refugee and Entrant Assistance_state Administered Programs $56