FAC Explorer

Finding 530109 (2023-015)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-03-25
Audit: 348155
Organization: Big Horn County (MT)
Auditor: Olness & Associates PC

AI Summary

  • Core Issue: There is insufficient segregation of duties among staff, increasing the risk of mishandled transactions.
  • Impacted Requirements: Proper segregation of duties is essential for ensuring transactions are managed correctly.
  • Recommended Follow-Up: Implement separation of duties where possible and establish alternative controls, with oversight from the governing board.

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 actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Corrective Action Plan

Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 530108 2023-014
    Material Weakness Repeat
  • 1106550 2023-014
    Material Weakness Repeat
  • 1106551 2023-015
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.38M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $424,000
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $127,838
16.575 Crime Victim Assistance $73,933
20.106 Airport Improvement Program $47,751
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $39,985
93.069 Public Health Emergency Preparedness $36,923
97.042 Emergency Management Performance Grants $35,623
10.446 Rural Community Development Initiative $28,323
93.268 Immunization Cooperative Agreements $20,532
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $15,885
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $14,271
97.067 Homeland Security Grant Program $13,490
93.994 Maternal and Child Health Services Block Grant to the States $11,029
10.664 Cooperative Forestry Assistance $6,000
93.053 Nutrition Services Incentive Program $5,563
16.922 Equitable Sharing Program $1,000