Finding 8830 (2023-003)

Material Weakness
Requirement
ABGHILM
Questioned Costs
-
Year
2023
Accepted
2024-01-17
Audit: 12091
Organization: Cerro Gordo County (IA)

AI Summary

  • Core Issue: The County has not properly separated duties for handling federal awards, which increases the risk of errors or fraud.
  • Impacted Requirements: This lack of segregation violates best practices for internal controls over federal revenues.
  • Recommended Follow-Up: Implement clear divisions of responsibility for custody, record keeping, and reconciliation of federal awards.

Finding Text

Segregation of Duties over Federal Revenues - Duties related to the custody, record keeping and reconciling of federal awards are not properly segregated by the County.

Corrective Action Plan

We will review procedures and plan to make the necessary changes to improve internal control.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 585272 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.82M
20.205 Highway Planning and Construction $368,265
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $337,504
93.069 Public Health Emergency Preparedness $263,527
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $176,803
93.889 National Bioterrorism Hospital Preparedness Program $127,797
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $58,788
93.103 Food and Drug Administration_research $58,229
93.778 Medical Assistance Program $55,703
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $48,910
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $46,044
16.575 Crime Victim Assistance $44,120
93.558 Temporary Assistance for Needy Families $40,000
93.917 Hiv Care Formula Grants $34,434
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $31,425
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $21,525
93.667 Social Services Block Grant $12,856
93.268 Immunization Cooperative Agreements $12,400
93.940 Hiv Prevention Activities_health Department Based $11,887
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $11,347
93.658 Foster Care_title IV-E $10,304
15.631 Partners for Fish and Wildlife $10,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $7,350
93.270 Adult Viral Hepatitis Prevention and Control $6,571
93.659 Adoption Assistance $5,704
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5,536
93.788 Opioid Str $4,801
16.588 Violence Against Women Formula Grants $3,666
20.600 State and Community Highway Safety $3,262
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $2,950
20.616 National Priority Safety Programs $1,710
93.475 Tanf Policy Academy for Innovative Employment Strategies (paies) $1,441
93.767 Children's Health Insurance Program $842
93.566 Refugee and Entrant Assistance_state Administered Programs $139
93.090 Guardianship Assistance $11