FAC Explorer

Audit 178613

FY End
2022-06-30
Total Expended
$11.92M
Findings
20
Programs
9
Organization: East Central Iowa Council of Governments (IA)
Year: 2022 Accepted: 2023-01-23
Auditor: Larry Pump CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
194819 2022-001 Material Weakness Yes ABGJLMN
194820 2022-001 Material Weakness Yes ABGJLMN
194821 2022-001 Material Weakness Yes ABGJLMN
194822 2022-001 Material Weakness Yes ABCHI
194823 2022-001 Material Weakness Yes ABCHI
194824 2022-001 Material Weakness Yes ABCHI
194825 2022-001 Material Weakness Yes ABCFI
194826 2022-001 Material Weakness Yes ABCFI
194827 2022-001 Material Weakness Yes ABCFI
194828 2022-001 Material Weakness Yes ABCFI
771261 2022-001 Material Weakness Yes ABGJLMN
771262 2022-001 Material Weakness Yes ABGJLMN
771263 2022-001 Material Weakness Yes ABGJLMN
771264 2022-001 Material Weakness Yes ABCHI
771265 2022-001 Material Weakness Yes ABCHI
771266 2022-001 Material Weakness Yes ABCHI
771267 2022-001 Material Weakness Yes ABCFI
771268 2022-001 Material Weakness Yes ABCFI
771269 2022-001 Material Weakness Yes ABCFI
771270 2022-001 Material Weakness Yes ABCFI

Programs

ALN Program Spent Major Findings
20.507 Federal Transit_formula Grants $897,125 Yes 1
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $319,834 - 0
11.307 Economic Adjustment Assistance $210,356 Yes 1
97.047 Pre-Disaster Mitigation $130,255 - 0
20.205 Highway Planning and Construction $119,517 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $91,246 Yes 1
11.302 Economic Development_support for Planning Organizations $70,000 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $13,866 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $7,270 Yes 1

Contacts

Name Title Type
JLNQRNUKXJQ3 Karen Kurt Auditee
3193659981 Larry Pump Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of ECICOG under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of ECICOG, it is not intended to and does not present the financial position, changes in financial position or cash flows of ECICOG.Summary of Significant Accounting Polices Expenditures reported in the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.Indirect Cost Rate ECICOG has elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.
Finding 2022-001
Segregation of Duties over Federal Revenues and Expenses ? The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs.