Audit 25164

FY End
2022-06-30
Total Expended
$1.46M
Findings
2
Programs
15
Organization: Buchanan County (IA)
Year: 2022 Accepted: 2023-06-18

Organization Exclusion Status:

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Contacts

Name Title Type
KE19JLAG2PC7 Kris Wilgenbusch Auditee
3193344109 Elizabeth Thyer Auditor
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Notes to SEFA

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

The County did not properly segregate custody, recordkeeping and reconciling functions for revenues, including those related to federal programs.
The County did not properly segregate custody, recordkeeping and reconciling functions for revenues, including those related to federal programs.