FAC Explorer

Finding 512389 (2023-009)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-11-27
Audit: 330130
Organization: Custer County (MT)
Auditor: Olness & Associates PC

AI Summary

  • Core Issue: There is a lack of segregation of duties among personnel, increasing the risk of mishandled transactions.
  • Impacted Requirements: Proper segregation of duties is necessary to ensure transactions are handled appropriately.
  • Recommended Follow-Up: Implement alternative controls and involve the governing board to enhance oversight and compliance.

Finding Text

SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Cause: There are a limited number of personnel for certain functions. Effect: Transactions could be mishandled. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 512386 2023-008
    Material Weakness
  • 512387 2023-009
    Material Weakness
  • 512388 2023-008
    Material Weakness
  • 1088828 2023-008
    Material Weakness
  • 1088829 2023-009
    Material Weakness
  • 1088830 2023-008
    Material Weakness
  • 1088831 2023-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $343,091
20.509 Formula Grants for Rural Areas and Tribal Transit Program $208,198
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $168,143
97.039 Hazard Mitigation Grant $124,324
10.766 Community Facilities Loans and Grants $120,114
93.958 Block Grants for Community Mental Health Services $80,444
93.959 Block Grants for Prevention and Treatment of Substance Abuse $68,377
97.042 Emergency Management Performance Grants $46,725
16.575 Crime Victim Assistance $43,281
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $39,159
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $38,985
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $37,396
93.069 Public Health Emergency Preparedness $35,805
16.738 Edward Byrne Memorial Justice Assistance Grant Program $30,164
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $17,252
15.230 Invasive and Noxious Plant Management $15,742
93.658 Foster Care_title IV-E $11,517
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $10,257
10.664 Cooperative Forestry Assistance $8,918
10.666 Schools and Roads - Grants to Counties $4,914
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,200
93.994 Maternal and Child Health Services Block Grant to the States $4,102
93.268 Immunization Cooperative Agreements $2,755