FAC Explorer

Finding 516363 (2024-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2024-12-20
Audit: 334234
Organization: Keokuk County, Iowa (IA)
Auditor: Anderson Larkin & CO PC

AI Summary

  • Core Issue: The County failed to properly separate duties for handling federal receipts and disbursements.
  • Impacted Requirements: This affects compliance with internal controls and federal program regulations.
  • Recommended Follow-Up: Implement clear segregation of duties to enhance accountability and reduce risk of errors or fraud.

Finding Text

III-A-24 Segregation of Duties over Federal Receipts and Disbursements – The County did not properly (2024-001) segregate collection, deposit, disbursements and record-keeping for receipts and disbursements, including those related to federal programs, See II-A-24.

Corrective Action Plan

Segregation of Duties Name of Contact Person - Christy Bates, County Auditor Corrective Action - The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date - Ongoing.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1092805 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $776,040
93.268 Immunization Cooperative Agreements $5,552
93.778 Medical Assistance Program $4,851
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $3,502
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,120
93.667 Social Services Block Grant $850
93.658 Foster Care_title IV-E $597
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $546
93.659 Adoption Assistance $415
93.472 Title IV-E Prevention and Family Services and Programs (a) $110
93.767 Children's Health Insurance Program $95
93.566 Refugee and Entrant Assistance_state Administered Programs $20
93.090 Guardianship Assistance $1