FAC Explorer

Audit 290531

FY End
2023-06-30
Total Expended
$14.55M
Findings
2
Programs
30
Organization: Dubuque County (IA)
Year: 2023 Accepted: 2024-02-15
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369243 2023-001 Material Weakness - L
945685 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.58M Yes 1
20.933 National Infrastructure Investments $489,873 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $233,459 - 0
10.904 Watershed Protection and Flood Prevention $157,650 - 0
93.563 Child Support Enforcement $149,955 - 0
93.498 Provider Relief Fund $95,836 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $66,465 - 0
93.778 Medical Assistance Program $58,830 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $51,074 - 0
16.588 Violence Against Women Formula Grants $35,367 - 0
93.069 Public Health Emergency Preparedness $24,843 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $23,104 - 0
93.268 Immunization Cooperative Agreements $18,895 - 0
16.922 Equitable Sharing Program $15,000 - 0
93.667 Social Services Block Grant $13,510 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $11,675 - 0
93.658 Foster Care_title IV-E $10,709 - 0
66.460 Nonpoint Source Implementation Grants $10,000 - 0
20.600 State and Community Highway Safety $8,117 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $6,908 - 0
93.659 Adoption Assistance $5,978 - 0
16.607 Bulletproof Vest Partnership Program $4,577 - 0
20.616 National Priority Safety Programs $3,560 - 0
16.710 Public Safety Partnership and Community Policing Grants $3,528 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $1,519 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $1,075 - 0
90.404 2018 Hava Election Security Grants $1,000 - 0
93.767 Children's Health Insurance Program $890 - 0
16.575 Crime Victim Assistance $373 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $139 - 0

Contacts

Name Title Type
J6LXFF4ZKYJ3 Megan Bonert Auditee
5635894490 Brian Unsen Auditor
No contacts on file

Notes to SEFA

Title: Provider Relief Funds Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Dubuque County, Iowa, under programs of the federal government for the year ended June 30, 2023. 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. 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. 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 County has not elected to use the 10% de minimis cost rate. The County received amounts from the U.S. Department of Health and Human Services (HHS) through the Provider Relief Fund (PRF) and American Rescue Plan (ARP) program (Federal Financial Assistance Listing/CFDA #93.498). The County incurred eligible expenses and, therefore recognized revenue totaling $129,642, $512,241, and $95,836 for the years ended June 30, 2020, June 30, 2021, and June 30, 2022, respectively, in the financial statements. However, the PRF expenditures are not recognized on the schedule until the expenditures are required to be included on the report to HHS, as required under the PRF program. The following summarized the Provider Relief Funds and the timing of when the amounts were recognized in the financial statements.

Finding Details

Finding 2023-001
2023‐001 Department of the Treasury FFAL #21.027 COVID‐19 ‐ Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – SLFRP0515 for 2021 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance 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 quarterly Project and Expenditure Reports were not reviewed and approved by a separate individual outside of the preparer. The reports submitted in fiscal year 2023 did not contain obligation and expenditure information for $10,000,000 in revenue replacement expenditures allocated to fiscal year 2023 eligible employee wages. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the Project and Expenditure Reports. Effect: Without a secondary review and approval, there is a greater possibility that the reports may not be accurately completed. Questioned Costs: None reported. Context: A nonstatistical sample of two out of the four quarterly Project and Expenditure 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 Project and Expenditure Reports. Views of Responsible Officials: Moving forward, the Finance Director will review and approve the reports prior to being submitted.
Finding 2023-001
2023‐001 Department of the Treasury FFAL #21.027 COVID‐19 ‐ Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – SLFRP0515 for 2021 Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance 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 quarterly Project and Expenditure Reports were not reviewed and approved by a separate individual outside of the preparer. The reports submitted in fiscal year 2023 did not contain obligation and expenditure information for $10,000,000 in revenue replacement expenditures allocated to fiscal year 2023 eligible employee wages. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the Project and Expenditure Reports. Effect: Without a secondary review and approval, there is a greater possibility that the reports may not be accurately completed. Questioned Costs: None reported. Context: A nonstatistical sample of two out of the four quarterly Project and Expenditure 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 Project and Expenditure Reports. Views of Responsible Officials: Moving forward, the Finance Director will review and approve the reports prior to being submitted.