FAC Explorer

Audit 28179

FY End
2022-06-30
Total Expended
$3.17M
Findings
2
Programs
33
Organization: Black Hawk County (IA)
Year: 2022 Accepted: 2023-01-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28682 2022-002 Significant Deficiency - I
605124 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.73M Yes 1
93.268 Immunization Cooperative Agreements $236,857 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $86,515 - 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $86,100 - 0
93.778 Medical Assistance Program $74,781 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $65,000 - 0
93.917 Hiv Care Formula Grants $49,970 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $47,300 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $44,740 - 0
97.042 Emergency Management Performance Grants $39,000 - 0
93.069 Public Health Emergency Preparedness $33,205 - 0
16.575 Crime Victim Assistance $29,606 - 0
93.940 Hiv Prevention Activities_health Department Based $18,519 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $17,645 - 0
93.667 Social Services Block Grant $17,239 - 0
93.658 Foster Care_title IV-E $16,874 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $16,525 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $14,950 - 0
93.103 Food and Drug Administration_research $13,270 - 0
93.659 Adoption Assistance $9,277 - 0
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $5,000 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $4,652 - 0
20.616 National Priority Safety Programs $3,310 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $2,150 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,413 - 0
93.767 Children's Health Insurance Program $1,301 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $950 - 0
16.710 Public Safety Partnership and Community Policing Grants $779 - 0
93.991 Preventive Health and Health Services Block Grant $695 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $580 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $317 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $75 - 0
93.994 Maternal and Child Health Services Block Grant to the States $39 - 0

Contacts

Name Title Type
EZUQJ1H555N4 Michelle Weidner Auditee
3198333073 Miranda Wendlandt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Black Hawk 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 to 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 Black Hawk County, it is not intended to and does not present the financial position, changes in financial position or cash flows of Black Hawk County.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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 for all awards. Under these principles, certain types of expenditures were not allowable or are limited as to reimbursements. INDIRECT COST RATEBlack Hawk County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 2021 through December 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: During our testing, we noted the County did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The County should have internal controls designed to ensure compliance with those provisions. Questioned Costs: None Context: During our testing, it was noted that 1 of 2 vendors did not have proper documentation for verification of suspension and debarment. The County did not follow County policy to have documentation on file for this check of the sam.gov website. Cause: The department heads did not follow County policy which states to maintain documentation of the suspension and debarment check. Effect: The County could have missed the check for suspension and debarment and a vendor that is suspended or debarred from working on federal contracts could have been charged to the grant. Repeat Finding: No Recommendation: We recommend management ensure county policies are followed and documentation of the check for suspended and debarred vendors for any contract charged to the federal program is retained. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: March 2021 through December 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: During our testing, we noted the County did not have adequate internal controls designed to ensure vendors were not suspended or debarred. Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. The County should have internal controls designed to ensure compliance with those provisions. Questioned Costs: None Context: During our testing, it was noted that 1 of 2 vendors did not have proper documentation for verification of suspension and debarment. The County did not follow County policy to have documentation on file for this check of the sam.gov website. Cause: The department heads did not follow County policy which states to maintain documentation of the suspension and debarment check. Effect: The County could have missed the check for suspension and debarment and a vendor that is suspended or debarred from working on federal contracts could have been charged to the grant. Repeat Finding: No Recommendation: We recommend management ensure county policies are followed and documentation of the check for suspended and debarred vendors for any contract charged to the federal program is retained. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.