Finding 613582 (2022-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-12
Audit: 35993
Organization: Howard County (IA)

AI Summary

  • Answer: The County failed to separate key financial duties for federal revenue management.
  • Trend: This lack of segregation increases the risk of errors and fraud in handling federal funds.
  • List: Review and adjust roles to ensure proper separation of custody, record-keeping, and reconciliation functions.

Finding Text

Segregation of Duties over Federal Revenues-The County did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 37140 2022-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.272 National Resilient Disaster Recovery Competition $1.68M
21.027 Coronavirus State and Local Fiscal Recovery Funds $633,748
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $54,667
20.205 Highway Planning and Construction $20,050
16.575 Crime Victim Assistance $16,744
93.268 Immunization Cooperative Agreements $7,500
93.778 Medical Assistance Program $6,874
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5,811
20.600 State and Community Highway Safety $5,383
93.667 Social Services Block Grant $1,584
93.658 Foster Care_title IV-E $1,552
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,535
93.659 Adoption Assistance $850
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $625
93.472 Title IV-E Prevention and Family Services and Programs (a) $196
93.767 Children's Health Insurance Program $120
93.566 Refugee and Entrant Assistance_state Administered Programs $7