Finding 478745 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-18
Audit: 315403
Organization: Mason County, Illinois (IL)

AI Summary

  • Core Issue: Limited personnel in County offices leads to a lack of segregation of duties in accounting.
  • Impacted Requirements: Internal controls must ensure accurate financial statements as per U.S. GAAP.
  • Recommended Follow-up: Enhance supervision and review of accounting processes to mitigate risks of errors and fraud.

Finding Text

Condition Due to the limited number of personnel performing accounting functions in the County offices, there is a lack of segregation of duties over accounting transactions. Criteria Management is responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with the U.S. generally accepted accounting principles. Effect As a result of the lack of segregation of duties, due to the limited number of personnel involved in accounting transactions, there is a higher risk that errors or misappropriation could occur and not be detected within a timely period. 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 Kenneth Walker, Mason County Board Chairman Cari Meeker, County Treasurer Curt Jibben, County Health Department Administrator

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring

Other Findings in this Audit

  • 478744 2023-001
    Material Weakness Repeat
  • 478746 2023-001
    Material Weakness Repeat
  • 478747 2023-001
    Material Weakness Repeat
  • 478748 2023-001
    Material Weakness Repeat
  • 478749 2023-001
    Material Weakness Repeat
  • 478750 2023-001
    Material Weakness Repeat
  • 478751 2023-001
    Material Weakness Repeat
  • 478752 2023-001
    Material Weakness Repeat
  • 478753 2023-001
    Material Weakness Repeat
  • 478754 2023-001
    Material Weakness Repeat
  • 478755 2023-002
    Material Weakness Repeat
  • 478756 2023-002
    Material Weakness Repeat
  • 478757 2023-002
    Material Weakness Repeat
  • 478758 2023-002
    Material Weakness Repeat
  • 478759 2023-002
    Material Weakness Repeat
  • 478760 2023-002
    Material Weakness Repeat
  • 478761 2023-002
    Material Weakness Repeat
  • 478762 2023-002
    Material Weakness Repeat
  • 478763 2023-002
    Material Weakness Repeat
  • 478764 2023-002
    Material Weakness Repeat
  • 478765 2023-002
    Material Weakness Repeat
  • 1055186 2023-001
    Material Weakness Repeat
  • 1055187 2023-001
    Material Weakness Repeat
  • 1055188 2023-001
    Material Weakness Repeat
  • 1055189 2023-001
    Material Weakness Repeat
  • 1055190 2023-001
    Material Weakness Repeat
  • 1055191 2023-001
    Material Weakness Repeat
  • 1055192 2023-001
    Material Weakness Repeat
  • 1055193 2023-001
    Material Weakness Repeat
  • 1055194 2023-001
    Material Weakness Repeat
  • 1055195 2023-001
    Material Weakness Repeat
  • 1055196 2023-001
    Material Weakness Repeat
  • 1055197 2023-002
    Material Weakness Repeat
  • 1055198 2023-002
    Material Weakness Repeat
  • 1055199 2023-002
    Material Weakness Repeat
  • 1055200 2023-002
    Material Weakness Repeat
  • 1055201 2023-002
    Material Weakness Repeat
  • 1055202 2023-002
    Material Weakness Repeat
  • 1055203 2023-002
    Material Weakness Repeat
  • 1055204 2023-002
    Material Weakness Repeat
  • 1055205 2023-002
    Material Weakness Repeat
  • 1055206 2023-002
    Material Weakness Repeat
  • 1055207 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.62M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $122,588
93.268 Immunization Cooperative Agreements $113,798
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $101,711
93.667 Social Services Block Grant $46,180
93.069 Public Health Emergency Preparedness $41,600
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $27,704
97.042 Emergency Management Performance Grants $20,725
93.217 Family Planning_services $19,222
93.994 Maternal and Child Health Services Block Grant to the States $15,188
66.605 Performance Partnership Grants $717