FAC Explorer

Finding 943317 (2023-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-02-12
Audit: 289976
Organization: City of Bloomfield (IA)
Auditor: Anderson Larkin & CO PC

AI Summary

  • Core Issue: The City failed to properly segregate duties related to federal receipts and disbursements.
  • Impacted Requirements: This affects the processes for collection, deposit, disbursement, and record-keeping.
  • Recommended Follow-Up: Implement clear segregation of duties to enhance accountability and compliance.

Finding Text

III-A-23 Segregation of Duties over Federal Receipts and Disbursements – The City did not properly segregate (2023-001) collection, deposit, disbursements, and record-keeping for receipts and disbursements, including including those related to federal programs. See II-A-23.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 366873 2023-001
    Material Weakness
  • 366874 2023-001
    Material Weakness
  • 366875 2023-001
    Material Weakness
  • 943315 2023-001
    Material Weakness
  • 943316 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $91,783
21.027 Coronavirus State and Local Fiscal Recovery Funds $56,169