FAC Explorer

Audit 35993

FY End
2022-06-30
Total Expended
$2.51M
Findings
2
Programs
17
Organization: Howard County (IA)
Year: 2022 Accepted: 2023-03-12
Auditor: Gardiner + Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37140 2022-004 Material Weakness Yes P
613582 2022-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.272 National Resilient Disaster Recovery Competition $1.68M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $633,748 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $54,667 - 0
20.205 Highway Planning and Construction $20,050 - 0
16.575 Crime Victim Assistance $16,744 - 0
93.268 Immunization Cooperative Agreements $7,500 - 0
93.778 Medical Assistance Program $6,874 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5,811 - 0
20.600 State and Community Highway Safety $5,383 - 0
93.667 Social Services Block Grant $1,584 - 0
93.658 Foster Care_title IV-E $1,552 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,535 - 0
93.659 Adoption Assistance $850 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $625 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $196 - 0
93.767 Children's Health Insurance Program $120 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $7 - 0

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: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
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.
Finding 2022-004
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.