FAC Explorer

Finding 21927 (2022-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 19805
Organization: Jefferson County Iowa (IA)
Auditor: Anderson Larkin & CO PC

AI Summary

  • Core Issue: The County failed to properly separate duties related to handling 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

2022-001 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

MATERIAL WEAKNESS 2022-001 Segregation of Duties Name of contact person: Scott Reneker, County Auditor Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 598369 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $804,091
97.042 Emergency Management Performance Grants $48,368
93.778 Medical Assistance Program $13,057
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $11,119
93.667 Social Services Block Grant $3,020
93.658 Foster Care_title IV-E $2,955
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2,899
93.889 National Bioterrorism Hospital Preparedness Program $2,614
93.268 Immunization Cooperative Agreements $1,980
93.659 Adoption Assistance $1,618
90.401 Help America Vote Act Requirements Payments $805
93.472 Title IV-E Prevention and Family Services and Programs (a) $387
93.767 Children's Health Insurance Program $228
93.566 Refugee and Entrant Assistance_state Administered Programs $14