FAC Explorer

Finding 42812 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-07-27
Audit: 38505
Organization: Hancock County, Illinois (IL)
Auditor: Gray Hunter Stenn LLP

AI Summary

  • Core Issue: Limited staff in County departments leads to a lack of segregation of duties in accounting.
  • Impacted Requirements: Segregation of duties is essential to prevent financial misstatements and fraud.
  • Recommended Follow-Up: Enhance supervision and review of accounting processes by management and the County Board.

Finding Text

Condition The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause The County departments are comprised of a limited number of employees. Recommendation When a lack of segregation of duties exists, management?s and the County Board?s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties Delbert Kreps, County Board Chairman Kris Pilkington, County Treasurer Holly Wilde-Tillman, County Clerk

Corrective Action Plan

Corrective Action Plan The County Board will continue to review all claims provided to them. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties Delbert Kreps, County Board Chairman 500 Main Street, P.O. Box 248 Carthage, Illinois 62321 (217) 357-3986 Kris Pilkington, County Treasurer 500 Main Street, P.O. Box 248 Carthage, Illinois 62321 (217) 357-3986 Holly Wilde-Tillman, County Clerk 500 Main Street, P.O. Box 248 Carthage, Illinois 62321 (217) 357-3911

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 42813 2022-001
    Material Weakness Repeat
  • 42814 2022-001
    Material Weakness Repeat
  • 42815 2022-001
    Material Weakness Repeat
  • 42816 2022-001
    Material Weakness Repeat
  • 42817 2022-001
    Material Weakness Repeat
  • 42818 2022-001
    Material Weakness Repeat
  • 42819 2022-001
    Material Weakness Repeat
  • 42820 2022-001
    Material Weakness Repeat
  • 42821 2022-001
    Material Weakness Repeat
  • 42822 2022-001
    Material Weakness Repeat
  • 42823 2022-001
    Material Weakness Repeat
  • 42824 2022-001
    Material Weakness Repeat
  • 42825 2022-001
    Material Weakness Repeat
  • 42826 2022-001
    Material Weakness Repeat
  • 42827 2022-001
    Material Weakness Repeat
  • 42828 2022-001
    Material Weakness Repeat
  • 42829 2022-001
    Material Weakness Repeat
  • 42830 2022-001
    Material Weakness Repeat
  • 619254 2022-001
    Material Weakness Repeat
  • 619255 2022-001
    Material Weakness Repeat
  • 619256 2022-001
    Material Weakness Repeat
  • 619257 2022-001
    Material Weakness Repeat
  • 619258 2022-001
    Material Weakness Repeat
  • 619259 2022-001
    Material Weakness Repeat
  • 619260 2022-001
    Material Weakness Repeat
  • 619261 2022-001
    Material Weakness Repeat
  • 619262 2022-001
    Material Weakness Repeat
  • 619263 2022-001
    Material Weakness Repeat
  • 619264 2022-001
    Material Weakness Repeat
  • 619265 2022-001
    Material Weakness Repeat
  • 619266 2022-001
    Material Weakness Repeat
  • 619267 2022-001
    Material Weakness Repeat
  • 619268 2022-001
    Material Weakness Repeat
  • 619269 2022-001
    Material Weakness Repeat
  • 619270 2022-001
    Material Weakness Repeat
  • 619271 2022-001
    Material Weakness Repeat
  • 619272 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $248,922
20.509 Formula Grants for Rural Areas and Tribal Transit Program $117,301
21.027 Coronavirus State and Local Fiscal Recovery Funds $86,375
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $57,820
93.268 Immunization Cooperative Agreements $23,713
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $19,804
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $16,815
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $14,650
93.069 Public Health Emergency Preparedness $14,539
97.042 Emergency Management Performance Grants $8,966
66.605 Performance Partnership Grants $25