FAC Explorer

Finding 568917 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360623
Organization: Prairie Ridge Integrated Behavioral Healthcare (IA)
Auditor: Hogan-Hansen PC

AI Summary

  • Core Issue: It's challenging to maintain proper segregation of duties due to a small team handling both grants and accounting.
  • Impacted Requirements: This situation increases the risk of errors and fraud in financial processes.
  • Recommended Follow-Up: Consider cross-training staff or implementing additional oversight to strengthen control procedures.

Finding Text

Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions.

Corrective Action Plan

We are aware of the condition and will review procedures to make changes when appropriate and cost effective.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 568918 2024-001
    Material Weakness Repeat
  • 568919 2024-001
    Material Weakness Repeat
  • 568920 2024-001
    Material Weakness Repeat
  • 568921 2024-001
    Material Weakness Repeat
  • 568922 2024-001
    Material Weakness Repeat
  • 568923 2024-001
    Material Weakness Repeat
  • 568924 2024-001
    Material Weakness Repeat
  • 568925 2024-001
    Material Weakness Repeat
  • 568926 2024-001
    Material Weakness Repeat
  • 568927 2024-001
    Material Weakness Repeat
  • 568928 2024-001
    Material Weakness Repeat
  • 1145359 2024-001
    Material Weakness Repeat
  • 1145360 2024-001
    Material Weakness Repeat
  • 1145361 2024-001
    Material Weakness Repeat
  • 1145362 2024-001
    Material Weakness Repeat
  • 1145363 2024-001
    Material Weakness Repeat
  • 1145364 2024-001
    Material Weakness Repeat
  • 1145365 2024-001
    Material Weakness Repeat
  • 1145366 2024-001
    Material Weakness Repeat
  • 1145367 2024-001
    Material Weakness Repeat
  • 1145368 2024-001
    Material Weakness Repeat
  • 1145369 2024-001
    Material Weakness Repeat
  • 1145370 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $737,073
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $457,530
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $451,997
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $260,832
93.788 Opioid Str $138,206
93.959 Block Grants for Prevention and Treatment of Substance Abuse $28,431