FAC Explorer

Finding 526777 (2024-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
$1
Year
2024
Accepted
2025-03-12
Audit: 345808
Organization: Bremer 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.
  • Impacted Requirements: This affects compliance with federal guidelines for managing funds, particularly for COVID-19 recovery programs.
  • Recommended Follow-Up: Implement clear segregation of duties to ensure proper handling of all financial transactions.

Finding Text

Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs

Corrective Action Plan

CONTACT PERSON - SHELLEY WOLF, COUNTY AUDITOR CORRECTIVE ACTION - THE DUTIES WILL BE SEPARATED AS MUCH AS POSSIBLE AND ALTERNATIVE CONTROLS WILL BE CONSIDERED TO COMPENSATE FOR LACK OF SEGREGATION OF DUTIES PROPOSED COMPLETION DATE - ONGOING

Categories

Questioned Costs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1103219 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $892,639
20.205 Highway Planning and Construction $49,076
93.069 Public Health Emergency Preparedness $33,566
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $22,558
16.575 Crime Victim Assistance $21,295
93.268 Immunization Cooperative Agreements $20,810
93.778 Medical Assistance Program $16,241
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,446
93.667 Social Services Block Grant $2,219
93.658 Foster Care Title IV-E $1,998
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,828
93.659 Adoption Assistance $1,388
93.472 Title IV-E Prevention Program $367
93.767 Children's Health Insurance Program $317
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $66
93.090 Guardianship Assistance $3