FAC Explorer

Finding 624638 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-02-16
Audit: 53323
Organization: Prairie Ridge Integrated Behavioral Healthcare (IA)
Auditor: Hogan-Hansen PC

AI Summary

  • Answer: It's challenging to maintain proper segregation of duties due to a small team handling both grants and accounting.
  • Trend: This issue may lead to increased risk of errors or fraud as controls weaken with fewer staff.
  • List: Review staffing levels and consider cross-training or outsourcing to improve control procedures.

Finding Text

Segregation of duties - Adequate control procedures through the segregation of duties is difficult to achieve due to the limited number of staff administering grants and performing accounting functions. See finding 22-II-R-1 for additional information.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 48191 2022-001
    Material Weakness Repeat
  • 48192 2022-001
    Material Weakness Repeat
  • 48193 2022-001
    Material Weakness Repeat
  • 48194 2022-001
    Material Weakness Repeat
  • 48195 2022-001
    Material Weakness Repeat
  • 48196 2022-001
    Material Weakness Repeat
  • 624633 2022-001
    Material Weakness Repeat
  • 624634 2022-001
    Material Weakness Repeat
  • 624635 2022-001
    Material Weakness Repeat
  • 624636 2022-001
    Material Weakness Repeat
  • 624637 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $1.78M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.54M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $731,477
93.498 Provider Relief Fund (prf) and American Rescue Plan (arp) Rural Distribution $159,626
93.788 State Opioid Response 2 (sor2) $109,282
93.243 Zero Suicide Iowa Ipn $33,289