Finding 385022 (2023-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2024-03-26

Audit: 298108

Organization: Jefferson 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 roles and responsibilities to ensure proper segregation of duties.

Finding Text

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. See II-A-23.

Corrective Action Plan

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.

Other Findings in this Audit

961464 2023-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$962,306
97.042	Emergency Management Performance Grants	$47,556
93.889	National Bioterrorism Hospital Preparedness Program	$43,757
93.778	Medical Assistance Program	$13,359
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$11,643
93.268	Immunization Cooperative Agreements	$9,100
93.667	Social Services Block Grant	$3,076
93.596	Child Care Mandatory and Matching Funds of the Child Care and Development Fund	$2,666
93.658	Foster Care_title IV-E	$2,448
93.659	Adoption Assistance	$1,359
93.472	Title IV-E Prevention and Family Services and Programs (a)	$346
93.767	Children's Health Insurance Program	$202
93.566	Refugee and Entrant Assistance_state Administered Programs	$31
93.090	Guardianship Assistance	$3