FAC Explorer

Finding 404934 (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.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 404926 2023-001
    Material Weakness Repeat
  • 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
  • 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