FAC Explorer

Finding 480492 (2023-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-08-05
Audit: 316673
Organization: County of Scott (IL)
Auditor: Zumbahlen Eyth Surratt Foote & Flynn LTD

AI Summary

  • Core Issue: The County's accounting function lacks adequate segregation of duties due to a limited number of staff.
  • Impacted Requirements: Internal controls are not effectively implemented, increasing the risk of errors or fraud.
  • Recommended Follow-Up: Implement cross-training and job rotation to ensure no single person has unchecked control over any area.

Finding Text

Finding Number 2023-003) Segregation of Duties Condition: The County's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Criteria: Internal controls should be in place to segregate duties where possible. Cause: The County is unable to hire an adequate staff to increase the effectiveness of internal control. Effect: The limited number of personnel limits the overall effectiveness of internal control. Recommendation: Procedures should be implemented to segregate duties where possible including a cross training or rotating of job duties to ensure one person does not have completed unsupervised control over one particular area. Views of Responsible Officials and Planned Corrective Actions: Management of Scott County, Illinois agrees with the finding and will implement the recommendation.

Corrective Action Plan

Recommendation: Procedures should be implemented to segregate duties where possible including a cross training or rotating of job duties to ensure one person does not have complete unsupervised control over one particular area. Action Taken: We concur with the recommendation, and we will begin this process immediately. This implementation process will be ongoing.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1056934 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.72M
21.027 Coronavirus State and Local Fiscal Recovery Funds $418,566
93.268 Immunization Cooperative Agreements $94,259
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $35,488
93.069 Public Health Emergency Preparedness $32,883
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $26,742
90.404 2018 Hava Election Security Grants $16,600
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $13,482
93.994 Maternal and Child Health Services Block Grant to the States $3,243
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $563
66.605 Performance Partnership Grants $50