Finding 614154 (2022-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-07-18

AI Summary

  • Core Issue: The county's accounting function lacks adequate segregation of duties due to a limited number of staff.
  • Impacted Requirements: Internal controls are not effectively implemented, violating best practices for duty segregation.
  • Recommended Follow-Up: Implement procedures for cross-training and rotating job duties to enhance oversight and control.

Finding Text

2022-002: SEGREGATION OF DUTIES. CONDITION: THE COUNTY'S ACCOUNTING FUNCTION IS CONTROLLED BY A LIMITED NUMBER OF INDIVIDUALS RESULTING IN THE INADEQUATE SEGREGATION OF DUTIES. CRITERIA: INTERNAL CONTROLS SHOULD BE IN PLACE TO SEGREGATE DUTIES WHERE POSSIBLE. CAUSE: THE COUNTY IS UNABLE TO HIRE AN ADEQUATE STAFF TO INCREASE THE EFFECTIVENESS OF INTERNAL CONTROL. EFFECT: THE LIMITED NUMBER OF PERSONNEL LIMITS THE OVERALL EFFECTIVENESS OF INTRENAL CONTROL. RECOMMENDATION: PROCEDURES SHOULD BE IMPLEMENTED TO SEGREGATE DUTIES WHERE POSSIBLE INCLUDING CROSS TRAINING OR ROTATING OF JOB DUTIES TO ENSURE ONE PERSON DOES NOT HAVE COMPLETE UNSUPERVISED CONTROL OVER ONE PARTICULAR AREA.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 37712 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $513,513
93.268 Immunization Cooperative Agreements $55,521
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $48,967
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $43,451
93.069 Public Health Emergency Preparedness $31,506
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $23,942
93.994 Maternal and Child Health Services Block Grant to the States $19,638
21.019 Coronavirus Relief Fund $17,343
66.605 Performance Partnership Grants $50