FAC Explorer

Finding 50561 (2022-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-08
Audit: 53343
Organization: Trinity Behavioral Care (SC)
Auditor: Kenneth Cobb & Company

AI Summary

  • Answer: The Agency lacks complete segregation of duties due to a limited number of staff.
  • Trend: This situation increases the risk of errors or fraud, as fewer people are involved in key processes.
  • List: Recommend assessing current roles, implementing cross-training, and exploring automation to mitigate risks.

Finding Text

Due to a small staff size, the Agency does not have complete segregation of duties.

Corrective Action Plan

Condition #2022-001 is a continuing condition associated with a relatively small workforce manning three rural South Carolina county offices. Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of expenditures; and monthly review of all accounts received.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 50562 2022-002
    Significant Deficiency Repeat
  • 50563 2022-001
    Significant Deficiency Repeat
  • 50564 2022-002
    Significant Deficiency Repeat
  • 50565 2022-001
    Significant Deficiency Repeat
  • 50566 2022-002
    Significant Deficiency Repeat
  • 50567 2022-001
    Significant Deficiency Repeat
  • 50568 2022-002
    Significant Deficiency Repeat
  • 627003 2022-001
    Significant Deficiency Repeat
  • 627004 2022-002
    Significant Deficiency Repeat
  • 627005 2022-001
    Significant Deficiency Repeat
  • 627006 2022-002
    Significant Deficiency Repeat
  • 627007 2022-001
    Significant Deficiency Repeat
  • 627008 2022-002
    Significant Deficiency Repeat
  • 627009 2022-001
    Significant Deficiency Repeat
  • 627010 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $849,779
93.959 Block Grants for Prevention and Treatment of Substance Abuse $685,007
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $14,753
93.558 Temporary Assistance for Needy Families $1,786