FAC Explorer

Audit 25101

FY End
2022-06-30
Total Expended
$29.45M
Findings
4
Programs
51
Organization: Linn County (IA)
Year: 2022 Accepted: 2023-02-07
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
29182 2022-002 Significant Deficiency - L
29183 2022-002 Significant Deficiency - L
605624 2022-002 Significant Deficiency - L
605625 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16.26M Yes 0
21.023 Emergency Rental Assistance Program $5.26M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.76M Yes 1
20.219 Recreational Trails Program $494,471 Yes 0
93.268 Immunization Cooperative Agreements $425,443 - 0
93.498 Provider Relief Fund $256,193 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $169,996 - 0
93.778 Medical Assistance Program $144,669 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $117,370 - 0
97.024 Emergency Food and Shelter National Board Program $115,307 - 0
95.001 High Intensity Drug Trafficking Areas Program $106,782 - 0
93.917 Hiv Care Formula Grants $87,733 - 0
66.605 Performance Partnership Grants $87,224 - 0
10.558 Child and Adult Care Food Program $75,490 - 0
93.575 Child Care and Development Block Grant $62,179 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $58,008 - 0
10.923 Emergency Watershed Protection Program $57,247 - 0
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $44,000 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $40,631 - 0
93.667 Social Services Block Grant $33,361 - 0
93.658 Foster Care_title IV-E $32,672 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $31,959 - 0
93.556 Promoting Safe and Stable Families $27,317 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $25,414 - 0
10.902 Soil and Water Conservation $25,288 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $24,258 - 0
10.555 National School Lunch Program $21,056 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,000 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $20,475 - 0
93.940 Hiv Prevention Activities_health Department Based $18,479 - 0
20.205 Highway Planning and Construction $18,375 Yes 0
93.659 Adoption Assistance $17,915 - 0
15.608 Fish and Wildlife Management Assistance $17,903 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $17,500 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $15,173 - 0
10.553 School Breakfast Program $11,347 - 0
10.924 Conservation Stewardship Program $7,864 - 0
10.912 Environmental Quality Incentives Program $7,864 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,889 - 0
15.634 State Wildlife Grants $4,958 - 0
93.558 Temporary Assistance for Needy Families $4,360 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $4,267 - 0
93.669 Child Abuse and Neglect State Grants $3,490 - 0
93.103 Food and Drug Administration_research $3,285 - 0
20.616 National Priority Safety Programs $2,724 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2,674 - 0
93.767 Children's Health Insurance Program $2,524 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,363 - 0
10.559 Summer Food Service Program for Children $980 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $143 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $108 - 0

Contacts

Name Title Type
TQ9YTRHJ1JW1 Dawn Jindrich Auditee
3198925010 Brian Unsen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the County of Linn, Iowa (County) under programs of the federal government for the year ended June 30, 2022. The information 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 the County, it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of the County. Note 2 - Summary of Significant Accounting Policies Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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 2022-002
2022-002 Department of the Treasury CFDA # 21.023 and 21.027 COVID-19 Emergency Rental Assistance Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year ? ERA2 and SLT-1183 Reporting Significant Deficiency in Internal Control Over Compliance 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. Condition: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the reports submitted to the Department of Treasury were performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that the report may not be accurately completed. Questioned Costs: None reported. Context: For the Emergency Rental Assistance Program, a nonstatistical sample of 4 out of 14 reports were tested. For the Coronavirus State and Local Fiscal Recovery Funds, a nonstatistical sample of 2 out of 4 reports were tested. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the of required reports to be submitted to the federal agency. Views of Responsible Officials: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Accountant.
Finding 2022-002
2022-002 Department of the Treasury CFDA # 21.023 and 21.027 COVID-19 Emergency Rental Assistance Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year ? ERA2 and SLT-1183 Reporting Significant Deficiency in Internal Control Over Compliance 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. Condition: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the reports submitted to the Department of Treasury were performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that the report may not be accurately completed. Questioned Costs: None reported. Context: For the Emergency Rental Assistance Program, a nonstatistical sample of 4 out of 14 reports were tested. For the Coronavirus State and Local Fiscal Recovery Funds, a nonstatistical sample of 2 out of 4 reports were tested. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the of required reports to be submitted to the federal agency. Views of Responsible Officials: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Accountant.
Finding 2022-002
2022-002 Department of the Treasury CFDA # 21.023 and 21.027 COVID-19 Emergency Rental Assistance Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year ? ERA2 and SLT-1183 Reporting Significant Deficiency in Internal Control Over Compliance 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. Condition: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the reports submitted to the Department of Treasury were performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that the report may not be accurately completed. Questioned Costs: None reported. Context: For the Emergency Rental Assistance Program, a nonstatistical sample of 4 out of 14 reports were tested. For the Coronavirus State and Local Fiscal Recovery Funds, a nonstatistical sample of 2 out of 4 reports were tested. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the of required reports to be submitted to the federal agency. Views of Responsible Officials: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Accountant.
Finding 2022-002
2022-002 Department of the Treasury CFDA # 21.023 and 21.027 COVID-19 Emergency Rental Assistance Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year ? ERA2 and SLT-1183 Reporting Significant Deficiency in Internal Control Over Compliance 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. Condition: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the reports submitted to the Department of Treasury were performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that the report may not be accurately completed. Questioned Costs: None reported. Context: For the Emergency Rental Assistance Program, a nonstatistical sample of 4 out of 14 reports were tested. For the Coronavirus State and Local Fiscal Recovery Funds, a nonstatistical sample of 2 out of 4 reports were tested. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the of required reports to be submitted to the federal agency. Views of Responsible Officials: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Accountant.