Finding 4454 (2022-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-12-15

AI Summary

  • Answer: There are gaps in the segregation of duties, increasing the risk of errors or fraud.
  • Trend: This issue has been noted in previous audits, indicating a persistent lack of compliance.
  • List: Review current roles, implement checks and balances, and provide training on proper duty segregation.

Finding Text

Segregation of Duties

Corrective Action Plan

VARR agrees with the finding and as VARR grows, it will seek opportunities beginning November 27, 2023 to delegate responsibilities to qualified individuals to provide a greater level of segregation of duties that will enhance our internal control. We also believe that our integrity and relationship with the Virginia Department of Behavioral Health Development Services and our recovery community centers provide an external layer of control that when tied into our software system known as REC-CAP will alert management when an error occurs. We expect that we will enhance the development of our systems to capture and provide for the seamless integration of this finding by January 31, 2024. This action is in accordance with the requirements of Uniform Guidance 2 CFR §200.511(c).

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 4453 2022-001
    Material Weakness Repeat
  • 4455 2022-003
    Material Weakness Repeat
  • 4456 2022-001
    Material Weakness Repeat
  • 4457 2022-002
    Material Weakness Repeat
  • 4458 2022-003
    Material Weakness Repeat
  • 4459 2022-001
    Material Weakness Repeat
  • 4460 2022-002
    Material Weakness Repeat
  • 4461 2022-003
    Material Weakness Repeat
  • 4462 2022-001
    Material Weakness Repeat
  • 4463 2022-002
    Material Weakness Repeat
  • 4464 2022-003
    Material Weakness Repeat
  • 4465 2022-001
    Material Weakness Repeat
  • 4466 2022-002
    Material Weakness Repeat
  • 4467 2022-003
    Material Weakness Repeat
  • 4468 2022-001
    Material Weakness
  • 4469 2022-002
    Material Weakness
  • 4470 2022-003
    Material Weakness
  • 580895 2022-001
    Material Weakness Repeat
  • 580896 2022-002
    Material Weakness Repeat
  • 580897 2022-003
    Material Weakness Repeat
  • 580898 2022-001
    Material Weakness Repeat
  • 580899 2022-002
    Material Weakness Repeat
  • 580900 2022-003
    Material Weakness Repeat
  • 580901 2022-001
    Material Weakness Repeat
  • 580902 2022-002
    Material Weakness Repeat
  • 580903 2022-003
    Material Weakness Repeat
  • 580904 2022-001
    Material Weakness Repeat
  • 580905 2022-002
    Material Weakness Repeat
  • 580906 2022-003
    Material Weakness Repeat
  • 580907 2022-001
    Material Weakness Repeat
  • 580908 2022-002
    Material Weakness Repeat
  • 580909 2022-003
    Material Weakness Repeat
  • 580910 2022-001
    Material Weakness
  • 580911 2022-002
    Material Weakness
  • 580912 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.12M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $773,461
93.788 Opioid Str $34,410