Finding 806541 (2022-007)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 253285
Organization: Valley 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

  • 230097 2022-007
    Material Weakness Repeat
  • 230098 2022-008
    Material Weakness Repeat
  • 230099 2022-007
    Material Weakness Repeat
  • 230100 2022-008
    Material Weakness Repeat
  • 230101 2022-007
    Material Weakness Repeat
  • 230102 2022-008
    Material Weakness Repeat
  • 230103 2022-007
    Material Weakness Repeat
  • 230104 2022-008
    Material Weakness Repeat
  • 230105 2022-007
    Material Weakness Repeat
  • 230106 2022-008
    Material Weakness Repeat
  • 806539 2022-007
    Material Weakness Repeat
  • 806540 2022-008
    Material Weakness Repeat
  • 806542 2022-008
    Material Weakness Repeat
  • 806543 2022-007
    Material Weakness Repeat
  • 806544 2022-008
    Material Weakness Repeat
  • 806545 2022-007
    Material Weakness Repeat
  • 806546 2022-008
    Material Weakness Repeat
  • 806547 2022-007
    Material Weakness Repeat
  • 806548 2022-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $556,650
20.509 Formula Grants for Rural Areas and Tribal Transit Program $461,341
20.106 Airport Improvement Program $377,643
97.067 Homeland Security Grant Program $376,854
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $50,081
93.217 Family Planning_services $45,198
16.738 Edward Byrne Memorial Justice Assistance Grant Program $41,823
97.039 Hazard Mitigation Grant $34,554
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $31,657
15.230 Invasive and Noxious Plant Management $30,000
93.268 Immunization Cooperative Agreements $27,806
15.999 Bankhead Jones Farm Tenant Act $26,311
97.042 Emergency Management Performance Grants $17,079
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $14,824
10.664 Cooperative Forestry Assistance $14,000
20.600 State and Community Highway Safety $11,852
93.236 Grants to States to Support Oral Health Workforce Activities $10,938
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $8,988
20.616 National Priority Safety Programs $7,900
93.994 Maternal and Child Health Services Block Grant to the States $6,593
15.659 National Wildlife Refuge Fund $4,363
93.052 National Family Caregiver Support, Title Iii, Part E $2,131
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,314
16.607 Bulletproof Vest Partnership Program $570
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $0