FAC Explorer

Finding 503595 (2023-007)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-10-24
Audit: 325765
Organization: Webster County (IA)
Auditor: Iowa Auditor of State

AI Summary

  • Answer: The County Public Health Department failed to separate key financial duties.
  • Trend: This issue could lead to increased risk of errors or fraud in revenue management.
  • List: Recommend implementing clear divisions of responsibilities for custody, record-keeping, and reconciliation of revenues.

Finding Text

The County Public Health Department did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs. See item 2023-001.

Corrective Action Plan

Public Health staffing limits the ability to distribute duties further. Checks and balances are in place to ensure oversight. These include cash intake logs, miscellaneous accounts receivables logs that document deposit at the courthouse, claim sign-off by the Director, segregation of duties where able (taking cash/providing receipts for patients, mail intake processes).

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1080037 2023-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.78M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $993,080
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $400,933
93.563 Child Support Services $298,228
93.069 Public Health Emergency Preparedness $196,770
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $151,794
93.889 National Bioterrorism Hospital Preparedness Program $116,109
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $105,392
93.558 Temporary Assistance for Needy Families $55,000
93.236 Grants to States to Support Oral Health Workforce Activities $43,207
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $34,671
16.575 Crime Victim Assistance $31,500
93.994 Maternal and Child Health Services Block Grant to the States $30,984
93.778 Medical Assistance Program $27,937
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $19,509
93.268 Immunization Cooperative Agreements $14,638
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $14,270
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $7,800
20.600 State and Community Highway Safety $7,564
93.667 Social Services Block Grant $6,482
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5,831
93.658 Foster Care Title IV-E $5,275
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $3,731
20.205 Highway Planning and Construction $3,550
93.659 Adoption Assistance $2,876
16.607 Bulletproof Vest Partnership Program $2,457
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $2,047
93.575 Child Care and Development Block Grant $1,855
20.616 National Priority Safety Programs $1,090
93.472 Title IV-E Prevention Program $732
10.572 Wic Farmers' Market Nutrition Program (fmnp) $731
93.767 Children's Health Insurance Program $424
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $69
93.090 Guardianship Assistance $6