FAC Explorer

Finding 571439 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-07-16
Audit: 362373
Organization: Hancock County, Illinois (IL)
Auditor: Gray Hunter Stenn LLP

AI Summary

  • Core Issue: Limited staff in County departments leads to insufficient segregation of accounting duties, increasing the risk of errors and fraud.
  • Impacted Requirements: Proper segregation of duties is essential to prevent financial misstatements and fraudulent activities.
  • Recommended Follow-Up: Management and the County Board should closely supervise and review accounting processes to mitigate risks, with ongoing monitoring of financial results in key departments.

Finding Text

Condition :The County departments are comprised of a limited number of employees. The limited number of employees allows for a lack of segregation of duties over accounting transactions. Criteria: Accounting duties of authorization, recording, and custodian should be segregated between employees to prevent financial misstatements and the opportunity for fraudulent behavior. Effect: With a limited number of employees and a lack of segregation of duties, the County is at a higher risk for errors or misappropriations. Cause: The County departments are comprised of a limited number of employees. Recommendation: When a lack of segregation of duties exists, management’s and the County Board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Action: To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Responsible Parties: Mark Menn, County Board Chairman; Kris Pilkington, County Treasurer; Holly Wilde-Tillman, County Clerk

Corrective Action Plan

Corrective Action Plan: The County Board will continue to review all claims provided to them. Anticipated Completion Date: The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties: Mark Menn, County Board Chairman. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3986; Kris Pilkington, County Treasurer. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3986; Holly Wilde-Tillman, County Clerk. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3911

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571440 2024-001
    Material Weakness Repeat
  • 571441 2024-001
    Material Weakness Repeat
  • 571442 2024-001
    Material Weakness Repeat
  • 571443 2024-001
    Material Weakness Repeat
  • 571444 2024-001
    Material Weakness Repeat
  • 571445 2024-001
    Material Weakness Repeat
  • 571446 2024-001
    Material Weakness Repeat
  • 571447 2024-001
    Material Weakness Repeat
  • 571448 2024-001
    Material Weakness Repeat
  • 571449 2024-001
    Material Weakness Repeat
  • 571450 2024-001
    Material Weakness Repeat
  • 571451 2024-001
    Material Weakness Repeat
  • 571452 2024-001
    Material Weakness Repeat
  • 571453 2024-001
    Material Weakness Repeat
  • 1147881 2024-001
    Material Weakness Repeat
  • 1147882 2024-001
    Material Weakness Repeat
  • 1147883 2024-001
    Material Weakness Repeat
  • 1147884 2024-001
    Material Weakness Repeat
  • 1147885 2024-001
    Material Weakness Repeat
  • 1147886 2024-001
    Material Weakness Repeat
  • 1147887 2024-001
    Material Weakness Repeat
  • 1147888 2024-001
    Material Weakness Repeat
  • 1147889 2024-001
    Material Weakness Repeat
  • 1147890 2024-001
    Material Weakness Repeat
  • 1147891 2024-001
    Material Weakness Repeat
  • 1147892 2024-001
    Material Weakness Repeat
  • 1147893 2024-001
    Material Weakness Repeat
  • 1147894 2024-001
    Material Weakness Repeat
  • 1147895 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.11M
20.205 Highway Planning and Construction $340,536
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $102,564
93.268 Immunization Cooperative Agreements $36,078
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $31,178
20.509 Formula Grants for Rural Areas and Tribal Transit Program $18,025
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $16,460
93.069 Public Health Emergency Preparedness $10,394
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1,206
66.605 Performance Partnership Grants $25