FAC Explorer

Audit 290058

FY End
2023-06-30
Total Expended
$7.47M
Findings
18
Programs
9
Organization: East Central Iowa Council of Governments (IA)
Year: 2023 Accepted: 2024-02-12
Auditor: Larry Pump CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366893 2023-001 Material Weakness Yes ABGJLMN
366894 2023-001 Material Weakness Yes ABGJLMN
366895 2023-001 Material Weakness Yes ABCHIM
366896 2023-001 Material Weakness Yes ABCHIM
366897 2023-001 Material Weakness Yes ABCHIM
366898 2023-001 Material Weakness Yes ABCFIM
366899 2023-001 Material Weakness Yes ABCFIM
366900 2023-001 Material Weakness Yes ABCFIM
366901 2023-001 Material Weakness Yes ABCFIM
943335 2023-001 Material Weakness Yes ABGJLMN
943336 2023-001 Material Weakness Yes ABGJLMN
943337 2023-001 Material Weakness Yes ABCHIM
943338 2023-001 Material Weakness Yes ABCHIM
943339 2023-001 Material Weakness Yes ABCHIM
943340 2023-001 Material Weakness Yes ABCFIM
943341 2023-001 Material Weakness Yes ABCFIM
943342 2023-001 Material Weakness Yes ABCFIM
943343 2023-001 Material Weakness Yes ABCFIM

Programs

ALN Program Spent Major Findings
20.507 Federal Transit_formula Grants $1.04M Yes 1
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $595,543 - 0
20.205 Highway Planning and Construction $164,926 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $61,470 Yes 1
11.307 Economic Adjustment Assistance $33,142 Yes 1
97.047 Pre-Disaster Mitigation $28,730 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $24,231 - 0
11.302 Economic Development_support for Planning Organizations $22,238 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $7,764 Yes 1

Contacts

Name Title Type
JLNQRNUKXJQ3 Karen Kurt Auditee
3193659981 Larry Pump Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: ACCRUAL De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMIS COST RATE THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2, US CODE OF FEDERAL REGULATIONS, PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE)
Title: SUMMARY OF SIGNIFICANT POLICIES Accounting Policies: ACCRUAL De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMIS COST RATE EXEPENDITURES REPORTED IN THE SCHEDULE ARE REPORTED ON THE ACCRUAL OR MODIFIED ACCRUAL BASIS OF ACCOUNTING.
Title: INDIRECT COST RATE Accounting Policies: ACCRUAL De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMIS COST RATE ECICOG HAS ELECTED TO USE THE 10% DEMINIMUS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE
Title: SUBRECIPIENTS Accounting Policies: ACCRUAL De Minimis Rate Used: Y Rate Explanation: THE AUDITEE USED THE DE MINIMIS COST RATE NONE

Finding Details

Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.
Finding 2023-001
Segregation of Duties over Federal Revenues and Expenses – The Agency did not properly segregate custody, recordkeeping and reconciling functions for revenues and expenses, including those related to federal programs. This comment was repeated from the prior year.