Audit 298433

FY End
2023-06-30
Total Expended
$1.37M
Findings
2
Programs
15
Organization: Howard County (IA)
Year: 2023 Accepted: 2024-03-27

Organization Exclusion Status:

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Contacts

Name Title Type
K35KPJDT6LD8 Julie Chapman Auditee
5635479203 Elizabeth Thyer Auditor
No contacts on file

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: Howard County used actual costs.

Finding Details

Segregation of Duties over Federal Revenues- The County did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs.
Segregation of Duties over Federal Revenues- The County did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs.