Finding Text
2022-001 Criteria: In any system of internal control, one primary goal is adequate segregation of duties. Statement of Condition: The adequate segregation of duties is not present within Butler County Health Center. Statement of Cause: Employee turnover of key positions limits the application of adequate segregation of duties. Statement of Effect or Potential Effect: In the normal course of operations, possible misstatements to the financial statements could occur and not be detected in a timely manner by employees. Questioned Costs: None Perspective Information: An understanding of the District?s internal controls was obtained through observation, inquiry, and walkthroughs of key areas related to both the financial statements and the major programs. Recommendations: These areas should be reviewed periodically and consideration given to improving the segregation of duties or addition of monitoring and implement those changes it deems appropriate for which benefits are determined to exceed costs. Views of Responsible Officials and Planned Corrective Actions: Butler County Health Center agrees with the finding and they will continue to strive to improve this deficiency. 2022-003 Immunization Cooperative Agreements - Assistance Listing No. 93.268; Grant period ? Year Ended December 31, 2022. Significant Deficiency: As discussed at Finding 2022-001, adequate segregation of duties is not present with Butler County Health Center, including duties within the Immunization Cooperative Agreements federal program. These areas should be reviewed periodically and consideration given to improving the segregation of duties within the Center.