Finding 665368 (2022-011)

-
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 80816
Organization: Big Horn County (MT)

AI Summary

  • Core Issue: There is insufficient segregation of duties among staff, increasing the risk of mishandled transactions.
  • Impacted Requirements: Proper segregation of duties is essential for ensuring transactions are managed appropriately.
  • Recommended Follow-Up: Implement separation of duties where possible and establish alternative controls, with support from the governing board.

Finding Text

SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 88853 2022-012
    Material Weakness Repeat
  • 88854 2022-012
    Material Weakness Repeat
  • 88855 2022-012
    Material Weakness Repeat
  • 88856 2022-012
    Material Weakness Repeat
  • 88926 2022-011
    -
  • 665295 2022-012
    Material Weakness Repeat
  • 665296 2022-012
    Material Weakness Repeat
  • 665297 2022-012
    Material Weakness Repeat
  • 665298 2022-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $372,244
16.575 Crime Victim Assistance $104,381
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $96,623
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $39,982
97.042 Emergency Management Performance Grants $36,769
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $36,371
93.994 Maternal and Child Health Services Block Grant to the States $26,481
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $26,000
20.106 Airport Improvement Program $21,727
93.069 Public Health Emergency Preparedness $21,205
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $15,520
93.268 Immunization Cooperative Agreements $5,884
10.664 Cooperative Forestry Assistance $4,100
93.053 Nutrition Services Incentive Program $2,357
97.067 Homeland Security Grant Program $0