FAC Explorer

Audit 345710

FY End
2023-06-30
Total Expended
$1.51M
Findings
2
Programs
19
Organization: Dallas County (IA)
Year: 2023 Accepted: 2025-03-12
Auditor: Iowa Office of Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526707 2023-007 Significant Deficiency - I
1103149 2023-007 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $788,475 Yes 1
20.205 Highway Planning and Construction $379,136 - 0
93.069 Public Health Emergency Preparedness $158,099 - 0
93.778 Medical Assistance Program $33,908 - 0
20.600 State and Community Highway Safety $20,922 - 0
93.268 Immunization Cooperative Agreements $15,104 - 0
93.667 Social Services Block Grant $7,850 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $6,903 - 0
93.658 Foster Care_title IV-E $6,299 - 0
20.616 National Priority Safety Programs $6,207 - 0
10.664 Cooperative Forestry Assistance $4,580 - 0
93.659 Adoption Assistance $3,471 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,365 - 0
15.226 Payments in Lieu of Taxes $2,484 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $880 - 0
93.767 Children's Health Insurance Program $512 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $392 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $84 - 0
93.090 Guardianship Assistance $7 - 0

Contacts

Name Title Type
D2CSBGNK4ZG7 Rob Tietz Auditee
5159336801 Janet Mortvedt 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: Dallas county has elected not to use the 10% de minimis indirect cost rat as allowed unter th Uniform Guidance The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Dallas County under programs of the federal government for the year ended June 30, 2023. 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 Principals and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Dallas County, it is not intended to and does not present the financial position, changes in financial position or cash flows of Dallas County.
Title: Summary of Significant Accounting Policies 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: Dallas county has elected not to use the 10% de minimis indirect cost rat as allowed unter th Uniform Guidance 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.
Title: Indirect Cost Rated 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: Dallas county has elected not to use the 10% de minimis indirect cost rat as allowed unter th Uniform Guidance Dallas County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-007
Procurement Criteria – The Uniform Guidance, Part 200.320(a)(2)(i), requires the auditee establish and maintain effective internal control over the acquisition of property or services, the aggregate dollar amount of which is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If small purchase procedures are used, price or rate quotation must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Condition – The County has established a federal procurement policy, however for one purchase the County did not obtain quotes from an adequate number of qualified sources. Cause – County policies were established to ensure purchases follow the federal procurement requirements; however, procedures have not been established to ensure quotes were obtained and maintained by individual County departments as required by Uniform Guidance. Effect – Not following Uniform Guidance procurement policies could result in the purchase being made at a cost higher than what was necessary for the project requirements. Recommendation – The County should establish procedures to ensure all County departments follow the federal procurement policy in accordance with Uniform Guidance, Part 200.320(a)(2)(i). Response – The County established procedure in January 2024 to ensure all departments of the County are following the established County federal procurement policy. Conclusion – Response accepted.
Finding 2023-007
Procurement Criteria – The Uniform Guidance, Part 200.320(a)(2)(i), requires the auditee establish and maintain effective internal control over the acquisition of property or services, the aggregate dollar amount of which is higher than the micro-purchase threshold but does not exceed the simplified acquisition threshold. If small purchase procedures are used, price or rate quotation must be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Condition – The County has established a federal procurement policy, however for one purchase the County did not obtain quotes from an adequate number of qualified sources. Cause – County policies were established to ensure purchases follow the federal procurement requirements; however, procedures have not been established to ensure quotes were obtained and maintained by individual County departments as required by Uniform Guidance. Effect – Not following Uniform Guidance procurement policies could result in the purchase being made at a cost higher than what was necessary for the project requirements. Recommendation – The County should establish procedures to ensure all County departments follow the federal procurement policy in accordance with Uniform Guidance, Part 200.320(a)(2)(i). Response – The County established procedure in January 2024 to ensure all departments of the County are following the established County federal procurement policy. Conclusion – Response accepted.