FAC Explorer

Finding 404926 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-01
Audit: 311315
Organization: Prairie Ridge Integrated Behavioral Healthcare (IA)
Auditor: Hogan-Hansen PC

AI Summary

  • Core Issue: It's challenging to maintain proper segregation of duties due to a small team handling both grants and accounting.
  • Impacted Requirements: This situation increases the risk of errors and fraud in financial processes.
  • Recommended Follow-Up: Consider cross-training staff or implementing additional oversight to strengthen control procedures.

Finding Text

Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.

Corrective Action Plan

We are aware of the condition and will review procedures to make changes when appropriate and cost effective.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 404927 2023-001
    Material Weakness Repeat
  • 404928 2023-001
    Material Weakness
  • 404929 2023-001
    Material Weakness Repeat
  • 404930 2023-001
    Material Weakness Repeat
  • 404931 2023-001
    Material Weakness Repeat
  • 404932 2023-001
    Material Weakness Repeat
  • 404933 2023-001
    Material Weakness Repeat
  • 404934 2023-001
    Material Weakness Repeat
  • 981368 2023-001
    Material Weakness Repeat
  • 981369 2023-001
    Material Weakness Repeat
  • 981370 2023-001
    Material Weakness
  • 981371 2023-001
    Material Weakness Repeat
  • 981372 2023-001
    Material Weakness Repeat
  • 981373 2023-001
    Material Weakness Repeat
  • 981374 2023-001
    Material Weakness Repeat
  • 981375 2023-001
    Material Weakness Repeat
  • 981376 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $2.65M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.98M
93.498 Provider Relief Fund $263,319
93.788 Opioid Str $115,013
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $47,508
93.959 Block Grants for Prevention and Treatment of Substance Abuse $19,879
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $12,000