Finding 518702 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-01-10
Audit: 337158
Organization: Cerro Gordo County (IA)

AI Summary

  • Core Issue: The County has not properly separated duties for managing federal awards, which increases the risk of errors or fraud.
  • Impacted Requirements: This lack of segregation violates best practices for internal controls over federal revenues.
  • Recommended Follow-Up: Implement a clear division of responsibilities for custody, recordkeeping, and reconciliation of federal awards.

Finding Text

Segregation of Duties over Federal Revenues - Duties related to the custody, recordkeeping and reconciling of federal awards are not properly segregated by the County.

Corrective Action Plan

We will review procedures and plan to make the necessary changes to improve internal control.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1095144 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.58M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $419,141
93.069 Public Health Emergency Preparedness $352,194
93.889 National Bioterrorism Hospital Preparedness Program $132,487
14.900 Lead Hazard Reduction Grant Program $123,864
93.276 Drug-Free Communities Support Program Grants $97,378
93.778 Medical Assistance Program $74,934
16.575 Crime Victim Assistance $53,955
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $48,240
93.917 Hiv Care Formula Grants $42,555
93.558 Temporary Assistance for Needy Families $40,000
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $29,606
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $20,336
93.940 Hiv Prevention Activities Health Department Based $14,432
93.667 Social Services Block Grant $13,139
93.268 Immunization Cooperative Agreements $12,400
20.600 State and Community Highway Safety $11,434
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10,800
93.658 Foster Care Title IV-E $9,226
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,000
93.270 Viral Hepatitis Prevention and Control $8,622
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $8,483
93.659 Adoption Assistance $6,430
93.103 Food and Drug Administration Research $5,141
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $3,890
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $3,363
16.588 Violence Against Women Formula Grants $1,943
93.472 Title IV-E Prevention Program $1,696
93.767 Children's Health Insurance Program $1,461
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $303
93.090 Guardianship Assistance $12