FAC Explorer

Audit 19805

FY End
2022-06-30
Total Expended
$893,155
Findings
2
Programs
14
Organization: Jefferson County Iowa (IA)
Year: 2022 Accepted: 2023-03-26
Auditor: Anderson Larkin & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21927 2022-001 Material Weakness - P
598369 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $804,091 Yes 1
97.042 Emergency Management Performance Grants $48,368 - 0
93.778 Medical Assistance Program $13,057 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $11,119 - 0
93.667 Social Services Block Grant $3,020 - 0
93.658 Foster Care_title IV-E $2,955 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2,899 - 0
93.889 National Bioterrorism Hospital Preparedness Program $2,614 - 0
93.268 Immunization Cooperative Agreements $1,980 - 0
93.659 Adoption Assistance $1,618 - 0
90.401 Help America Vote Act Requirements Payments $805 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $387 - 0
93.767 Children's Health Insurance Program $228 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $14 - 0

Contacts

Name Title Type
YFD8RL9712Q3 Scott Reneker Auditee
6414722840 Michael Podliska 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 Jefferson County, Iowa under programs of the federal government for the year ended June 30, 2021. 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 Jefferson County, Iowa, it is not intended to and does not present the financial position, changes in financial position or cash flows of Jefferson County, Iowa.Summary of Significant Accounting Policies - Expenditures reported in the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 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.
Finding 2022-001
2022-001 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.