Finding 959145 (2023-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-21
Audit: 296289
Organization: Bremer County, Iowa (IA)

AI Summary

  • Core Issue: The County failed to properly segregate duties related to federal receipts and disbursements.
  • Impacted Requirements: This affects compliance with internal controls for financial transactions.
  • Recommended Follow-Up: Implement clear roles for collection, deposit, disbursement, and record-keeping to enhance accountability.

Finding Text

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

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 382703 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $765,894
20.205 Highway Planning and Construction $122,243
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $78,199
93.268 Immunization Cooperative Agreements $62,141
93.069 Public Health Emergency Preparedness $44,471
16.575 Crime Victim Assistance $17,003
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,154
93.778 Medical Assistance Program $13,229
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $11,567
90.404 2018 Hava Election Security Grants $8,556
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $5,818
93.667 Social Services Block Grant $3,057
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2,663
93.658 Foster Care_title IV-E $2,440
93.659 Adoption Assistance $1,351
93.472 Title IV-E Prevention and Family Services and Programs (a) $343
93.767 Children's Health Insurance Program $200
93.566 Refugee and Entrant Assistance_state Administered Programs $32
93.090 Guardianship Assistance $3