Finding 605941 (2022-005)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-06-18
Audit: 25164
Organization: Buchanan County (IA)

AI Summary

  • Answer: The County failed to separate duties for handling revenue, which is a key control issue.
  • Trend: This lack of segregation increases the risk of errors and fraud, particularly in federal program revenues.
  • List: Recommend implementing clear divisions of responsibilities for custody, recordkeeping, and reconciliation to enhance oversight.

Finding Text

The County did not properly segregate custody, recordkeeping and reconciling functions for revenues, including those related to federal programs.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 29499 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.069 Public Health Emergency Preparedness $713,946
21.027 Coronavirus State and Local Fiscal Recovery Funds $581,686
93.268 Immunization Cooperative Agreements $72,848
93.778 Medical Assistance Program $21,671
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $18,359
90.404 2018 Hava Election Security Grants $10,000
20.205 Highway Planning and Construction $9,181
93.667 Social Services Block Grant $4,997
93.658 Foster Care_title IV-E $4,906
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $4,790
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4,747
93.659 Adoption Assistance $2,681
93.472 Title IV-E Prevention and Family Services and Programs (a) $649
93.767 Children's Health Insurance Program $379
93.566 Refugee and Entrant Assistance_state Administered Programs $10