FAC Explorer

Audit 325765

FY End
2023-06-30
Total Expended
$5.31M
Findings
2
Programs
34
Organization: Webster County (IA)
Year: 2023 Accepted: 2024-10-24
Auditor: Iowa Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503595 2023-007 Material Weakness - A
1080037 2023-007 Material Weakness - A

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.78M Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $993,080 Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $400,933 - 0
93.563 Child Support Services $298,228 - 0
93.069 Public Health Emergency Preparedness $196,770 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $151,794 - 0
93.889 National Bioterrorism Hospital Preparedness Program $116,109 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $105,392 - 0
93.558 Temporary Assistance for Needy Families $55,000 - 0
93.236 Grants to States to Support Oral Health Workforce Activities $43,207 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $34,671 - 0
16.575 Crime Victim Assistance $31,500 - 0
93.994 Maternal and Child Health Services Block Grant to the States $30,984 - 0
93.778 Medical Assistance Program $27,937 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $19,509 - 0
93.268 Immunization Cooperative Agreements $14,638 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $14,270 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $7,800 - 0
20.600 State and Community Highway Safety $7,564 - 0
93.667 Social Services Block Grant $6,482 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $5,831 - 0
93.658 Foster Care Title IV-E $5,275 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $3,731 - 0
20.205 Highway Planning and Construction $3,550 - 0
93.659 Adoption Assistance $2,876 - 0
16.607 Bulletproof Vest Partnership Program $2,457 - 0
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $2,047 - 0
93.575 Child Care and Development Block Grant $1,855 - 0
20.616 National Priority Safety Programs $1,090 - 0
93.472 Title IV-E Prevention Program $732 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $731 - 0
93.767 Children's Health Insurance Program $424 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $69 - 0
93.090 Guardianship Assistance $6 - 0

Contacts

Name Title Type
VT7JNE7SJW13 Doreen Pliner Auditee
5155737175 Tammy Hollingsworth Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation 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: Webster County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Webster 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 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 Webster County, it is not intended to and does not present the financial position, changes in financial position or cash flows of Webster County.

Finding Details

Finding 2023-007
The County Public Health Department did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs. See item 2023-001.
Finding 2023-007
The County Public Health Department did not properly segregate custody, record-keeping and reconciling functions for revenues, including those related to federal programs. See item 2023-001.