Finding 585272 (2023-003)

Material Weakness
Requirement
ABGHILM
Questioned Costs
-
Year
2023
Accepted
2024-01-17
Audit: 12091
Organization: Cerro Gordo County (IA)

AI Summary

  • Core Issue: The County has not properly separated duties for handling federal awards, which increases the risk of errors or fraud.
  • Impacted Requirements: This lack of segregation violates best practices for internal controls over federal revenues.
  • Recommended Follow-Up: Implement clear divisions of responsibility for custody, record keeping, and reconciliation of federal awards.

Finding Text

Segregation of Duties over Federal Revenues - Duties related to the custody, record keeping and reconciling of federal awards are not properly segregated by the County.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8830 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.82M
20.205 Highway Planning and Construction $368,265
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $337,504
93.069 Public Health Emergency Preparedness $263,527
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $176,803
93.889 National Bioterrorism Hospital Preparedness Program $127,797
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $58,788
93.103 Food and Drug Administration_research $58,229
93.778 Medical Assistance Program $55,703
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $48,910
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $46,044
16.575 Crime Victim Assistance $44,120
93.558 Temporary Assistance for Needy Families $40,000
93.917 Hiv Care Formula Grants $34,434
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $31,425
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $21,525
93.667 Social Services Block Grant $12,856
93.268 Immunization Cooperative Agreements $12,400
93.940 Hiv Prevention Activities_health Department Based $11,887
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $11,347
93.658 Foster Care_title IV-E $10,304
15.631 Partners for Fish and Wildlife $10,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $7,350
93.270 Adult Viral Hepatitis Prevention and Control $6,571
93.659 Adoption Assistance $5,704
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5,536
93.788 Opioid Str $4,801
16.588 Violence Against Women Formula Grants $3,666
20.600 State and Community Highway Safety $3,262
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $2,950
20.616 National Priority Safety Programs $1,710
93.475 Tanf Policy Academy for Innovative Employment Strategies (paies) $1,441
93.767 Children's Health Insurance Program $842
93.566 Refugee and Entrant Assistance_state Administered Programs $139
93.090 Guardianship Assistance $11