FAC Explorer

Finding 371043 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-02-28
Audit: 292702
Organization: Davis 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 the collection, deposit, disbursement, and record-keeping processes.
  • Recommended Follow-Up: Implement clear segregation of duties to enhance accountability and compliance.

Finding Text

III-A-23 Segregation of Duties over Federal Receipts and Disbursements – The County did not properly (2023-001) segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs. See II-A-23.

Corrective Action Plan

Segregation of Duties Name of contact person - Linda Humphrey, 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

  • 947485 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $774,423
93.268 Immunization Cooperative Agreements $7,575
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $6,574
93.778 Medical Assistance Program $5,626
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $4,929
20.600 State and Community Highway Safety $2,432
93.667 Social Services Block Grant $1,301
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,137
93.658 Foster Care_title IV-E $1,040
93.659 Adoption Assistance $575
93.069 Public Health Emergency Preparedness $519
93.472 Title IV-E Prevention and Family Services and Programs (a) $146
93.767 Children's Health Insurance Program $85
93.566 Refugee and Entrant Assistance_state Administered Programs $14
93.090 Guardianship Assistance $1