Finding 371047 (2023-001)

Material Weakness

Requirement

Questioned Costs

Year

2023

Accepted

2024-02-28

Audit: 292713

Organization: Keokuk 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 compliance with internal controls for financial transactions.
Recommended Follow-up: Implement clear separation of roles for collection, deposit, disbursement, and record-keeping tasks.

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 - Christy Bates, 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.

Other Findings in this Audit

947489 2023-001

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$990,965
93.074	Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements	$12,735
93.778	Medical Assistance Program	$4,086
93.268	Immunization Cooperative Agreements	$4,000
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$3,540
93.667	Social Services Block Grant	$936
93.596	Child Care Mandatory and Matching Funds of the Child Care and Development Fund	$807
93.658	Foster Care_title IV-E	$740
93.659	Adoption Assistance	$414
93.472	Title IV-E Prevention and Family Services and Programs (a)	$106
93.767	Children's Health Insurance Program	$62
93.566	Refugee and Entrant Assistance_state Administered Programs	$10