{ "document_id": 12400, "page": 92, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 12511, "item_count": 19, "counts_by_type": { "footer": 1, "header": 1, "heading": 2, "list": 1, "list_item": 4, "text": 10 }, "build_ms": 2, "items": [ { "id": "p92.1", "order": 1, "type": "header", "bbox": { "l": 382.8, "t": 740.64, "r": 577.44, "b": 698.4 }, "text": "Dubuque County\nSchedule of Findings and Questioned Costs\nYear Ended June 30, 2022", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p92.2", "order": 2, "type": "text", "bbox": { "l": 70.08, "t": 668.64, "r": 240.48, "b": 655.92 }, "text": "Part II: Financial Statement Findings:" }, { "id": "p92.3", "order": 3, "type": "heading", "bbox": { "l": 69.36, "t": 642, "r": 313.2, "b": 615.6 }, "text": "2022-001 County Recorder Segregation of Duties Significant Deficiency", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p92.4", "order": 4, "type": "text", "bbox": { "l": 132.24, "t": 601.2, "r": 548.88, "b": 561.12 }, "text": "Criteria: Properly designed segregation of duties allows entities to initiate, authorize, record, process, and report financial data reliably in accordance with generally accepted accounting principles." }, { "id": "p92.5", "order": 5, "type": "text", "bbox": { "l": 132.48, "t": 547.68, "r": 574.08, "b": 506.88 }, "text": "Condition: The County Recorder's Office has various procedures implemented to enhance internal controls. However, due to staffing constraints, the County is still unable to fully segregate the receipt and posting functions." }, { "id": "p92.6", "order": 6, "type": "text", "bbox": { "l": 132.48, "t": 493.68, "r": 507.84, "b": 480.72 }, "text": "Cause: With a limited number of office employees, segregation of duties is difficult." }, { "id": "p92.7", "order": 7, "type": "text", "bbox": { "l": 132.24, "t": 466.8, "r": 546.96, "b": 439.92 }, "text": "Effect: Since job functions were not properly segregated, misstatements may not have been prevented or detected on a timely basis in the normal course of operations." }, { "id": "p92.8", "order": 8, "type": "text", "bbox": { "l": 132.24, "t": 426.24, "r": 570.72, "b": 400.08 }, "text": "Recommendation: County officials should review the operating procedures of the office to obtain the maximum internal control possible under the circumstances." }, { "id": "p92.9", "order": 9, "type": "text", "bbox": { "l": 132.48, "t": 386.16, "r": 571.2, "b": 347.28 }, "text": "Views of Responsible Officials: Posting functions are rotated weekly between multiple staff and cross verified on nearly a daily basis. Since it is a small office, all employees are needed to receive transactions." }, { "id": "p92.10", "order": 10, "type": "heading", "bbox": { "l": 69.84, "t": 318.96, "r": 321.36, "b": 306.72 }, "text": "Part III: Federal Award Findings and Questioned Costs:", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p92.11", "order": 11, "type": "list", "bbox": { "l": 71.98527, "t": 291.017652, "r": 518.132598, "b": 239.77548000000002 }, "text": "", "attrs": { "item_count": 4 }, "children": [ { "id": "p92.11.1", "order": 12, "type": "list_item", "bbox": { "l": 71.98527, "t": 291.017652, "r": 339.25494, "b": 280.037652 }, "text": "2022-002 Department of Health and Human Services" }, { "id": "p92.11.2", "order": 13, "type": "list_item", "bbox": { "l": 143.984424, "t": 277.637424, "r": 207.223734, "b": 266.657424 }, "text": "CFDA #93.498" }, { "id": "p92.11.3", "order": 14, "type": "list_item", "bbox": { "l": 143.984424, "t": 264.197904, "r": 518.132598, "b": 253.21500000000003 }, "text": "COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution" }, { "id": "p92.11.4", "order": 15, "type": "list_item", "bbox": { "l": 143.996784, "t": 250.75548000000003, "r": 500.701848, "b": 239.77548000000002 }, "text": "Applicable Federal Award Number and Year – Periods 2 and 3 TIN #426004597" } ] }, { "id": "p92.12", "order": 16, "type": "text", "bbox": { "l": 141.6, "t": 225.12, "r": 525.6, "b": 198.48 }, "text": "Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control Over Compliance" }, { "id": "p92.13", "order": 17, "type": "text", "bbox": { "l": 141.36, "t": 184.8, "r": 568.8, "b": 132 }, "text": "Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award." }, { "id": "p92.14", "order": 18, "type": "text", "bbox": { "l": 141.6, "t": 118.08, "r": 575.04, "b": 50.88 }, "text": "Condition: The Center’s final expenditure listing identified as eligible and claimed under the Provider Relief Fund program was not reviewed and approved by a separate individual outside of the preparer. In addition, the County’s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426004597 were not reviewed and approved by a separate individual outside of the preparer." }, { "id": "p92.15", "order": 19, "type": "footer", "bbox": { "l": 564, "t": 47.52, "r": 576.48, "b": 37.68 }, "text": "84", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }