FAC Explorer

Audit 308077

FY End
2023-06-30
Total Expended
$1.05M
Findings
4
Programs
14
Organization: Plymouth County, Iowa (IA)
Year: 2023 Accepted: 2024-06-04
Auditor: Williams & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399928 2023-002 - - L
399929 2023-003 Significant Deficiency - L
976370 2023-002 - - L
976371 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $869,825 Yes 2
97.042 Emergency Management Performance Grants $54,844 - 0
93.268 Immunization Cooperative Agreements $38,157 - 0
16.575 Crime Victim Assistance $29,940 - 0
93.778 Medical Assistance Program $13,921 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $12,161 - 0
20.600 State and Community Highway Safety $6,533 - 0
93.667 Social Services Block Grant $3,217 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2,800 - 0
93.658 Foster Care_title IV-E $2,564 - 0
93.659 Adoption Assistance $1,421 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $360 - 0
93.767 Children's Health Insurance Program $210 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $37 - 0

Contacts

Name Title Type
DQB8AJTKL695 Stacey Feldman Auditee
7125466100 Justin Jacobsma Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Plymouth County presented on the cash basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87. The information in this schedule 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: No indirect costs are allocated, therfore no indirect cost rate is needed. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Plymouth County presented on the cash basis of accounting. Expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87. The information in this schedule 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Instances of Noncompliance: U.S. Department of Treasury: Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Award No.: N/A – Year ended June 30, 2023 Prior Year Audit Finding Reference Number: N/A 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.
Finding 2023-003
Significant Deficiency: U.S. Department of Treasury: Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Award No.: N/A – Year ended June 30, 2023 Prior Year Audit Finding Reference Number: N/A 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identified that the required quarterly and annual report for the County’s project and expenditures were not completed correctly. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review their reporting requirements to ensure that the appropriate reports get filed on a timely basis. Client Response: We will correctly report expenditures on the next report to be filed and will review our procedures for ensuring that the annual reports are accurate.
Finding 2023-002
Instances of Noncompliance: U.S. Department of Treasury: Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Award No.: N/A – Year ended June 30, 2023 Prior Year Audit Finding Reference Number: N/A 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.
Finding 2023-003
Significant Deficiency: U.S. Department of Treasury: Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Award No.: N/A – Year ended June 30, 2023 Prior Year Audit Finding Reference Number: N/A 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identified that the required quarterly and annual report for the County’s project and expenditures were not completed correctly. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review their reporting requirements to ensure that the appropriate reports get filed on a timely basis. Client Response: We will correctly report expenditures on the next report to be filed and will review our procedures for ensuring that the annual reports are accurate.