FAC Explorer

Audit 21545

FY End
2022-06-30
Total Expended
$3.73M
Findings
2
Programs
19
Organization: Marion County (IA)
Year: 2022 Accepted: 2023-04-17
Auditor: Terpstra Hoke & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25779 2022-003 Significant Deficiency - AB
602221 2022-003 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.16M Yes 1
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $587,321 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $357,572 - 0
93.994 Maternal and Child Health Services Block Grant to the States $201,387 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $169,787 - 0
93.778 Medical Assistance Program $104,424 - 0
93.268 Immunization Cooperative Agreements $72,653 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $20,016 - 0
97.039 Hazard Mitigation Grant $17,911 - 0
20.600 State and Community Highway Safety $9,563 - 0
93.667 Social Services Block Grant $5,450 - 0
93.658 Foster Care_title IV-E $5,338 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5,221 - 0
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $3,675 - 0
93.659 Adoption Assistance $2,918 - 0
93.472 Title IV-E Prevention Program $711 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $647 - 0
93.767 Children's Health Insurance Program $413 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $23 - 0

Contacts

Name Title Type
QG4VFJ66UYV9 Jake Grandia Auditee
6418282217 Michael Stanley 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 Marion County 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 Marion County, it is not intended to and does not present the financial position, changes in financial position or cash flows of Marion County. Summary of Significant Accounting Policies - Expenditures reported in the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Procurement Policy Criteria ? Title 2, U.S. Code of Federal Regulations, Part 200.320, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amounts and conditions. Condition ? The County has written procurements policies and procedures which detail the procurement methods to be used for acquisition of property or services. However, the policies do not address purchases made with federal awards. Cause ? The County has not established procurement policies and procedures that address purchases made with federal awards. Effect ? The County is not in compliance with Federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation ? The County should establish written procurement policies and procedures to ensure compliance with the Uniform Guidance, Part 200.320. Response and Corrective Action Planned - We have adopted an updated procurement policy as of February 2023. Conclusion ? Response accepted.
Finding 2022-003
Procurement Policy Criteria ? Title 2, U.S. Code of Federal Regulations, Part 200.320, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amounts and conditions. Condition ? The County has written procurements policies and procedures which detail the procurement methods to be used for acquisition of property or services. However, the policies do not address purchases made with federal awards. Cause ? The County has not established procurement policies and procedures that address purchases made with federal awards. Effect ? The County is not in compliance with Federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation ? The County should establish written procurement policies and procedures to ensure compliance with the Uniform Guidance, Part 200.320. Response and Corrective Action Planned - We have adopted an updated procurement policy as of February 2023. Conclusion ? Response accepted.