FAC Explorer

Finding 523132 (2024-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-02-13
Audit: 342445
Organization: Davis County, Iowa (IA)
Auditor: Anderson Larkin & CO PC

AI Summary

  • Core Issue: The County failed to properly segregate duties related to federal receipts and disbursements, which raises concerns about accountability and fraud risk.
  • Impacted Requirements: This finding affects compliance with federal regulations regarding the management of funds, specifically for the COVID-19 recovery program.
  • Recommended Follow-Up: Implement stronger internal controls to ensure proper segregation of duties in financial processes to mitigate risks.

Finding Text

Assistance Listing Number 21.027: COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Federal Award Year: 2024 Prior Year Finding Number: 2023-001 U.S. Department of Treasury. 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

SIGNIFICANT DEFICIENCY III-A-24 Segregation of Duties Name of contact person: Kristi Goodson, 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

  • 1099574 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $451,668
14.218 Community Development Block Grants/entitlement Grants $409,146
93.069 Public Health Emergency Preparedness $10,348
93.778 Medical Assistance Program $8,464
93.268 Immunization Cooperative Agreements $7,096
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5,441
20.600 State and Community Highway Safety $4,618
93.667 Social Services Block Grant $1,482
93.658 Foster Care Title IV-E $1,040
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $949
93.659 Adoption Assistance $722
93.472 Title IV-E Prevention Program $191
93.767 Children's Health Insurance Program $165
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $34
93.090 Guardianship Assistance $1