Finding 479031 (2023-001)

Finding 2023-001 – Financial Statement and Federal Awards Program Information: 10.558 Department of Agriculture, Child and Adult Care Food Program Finding Resolution Status: Remains open and repeat finding. Information on Universe and Population: This is not applicable. Sample Size Information: This is not applicable. Statement of Condition: Compliance with generally accepted accounting principles (GAAP) and Government Auditing Standards require that certain accounting and administrative responsibilities must be performed by more than one person; however, only one person has access to all books and records. Due to the size of Nutrition, proper segregation of duties cannot be achieved without the cost exceeding any benefit. Criteria: Generally accepted accounting principles and Government Auditing Standards require management of Nutrition to establish policies to safeguard assets. Effect or Potential Effect: Because of inherent limitations in any internal control system, errors, irregularities, or instances of non-compliance may nevertheless occur and not be detected. Also, projection of any evaluation to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. Cause: Nutrition lacks the size to adequately segregate duties. Recommendation: No recommendation. Due to the size of Nutrition, and the makeup of the staff, proper segregation of duties cannot be achieved without the cost exceeding the benefit at this moment in time. Questioned Costs: $0 Views of Responsible Officials and Planned Corrective Actions: The views of the management of Nutrition are set out in the Corrective Action Plan.