Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Subrecipient Monitoring
Type of Finding: Material Weakness in Internal Control over Compliance and Material
Noncompliance
Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through
entities must comply with the following:
2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of
determining the appropriate subrecipient monitoring related to the subaward. This
evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1)
through (4).
2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that
the subaward is used for authorized purposes, in compliance with Federal statutes,
regulations, and the terms and conditions of the subaward; and that subaward
performance goals are achieved. Pass-through entity monitoring of the subrecipient
must include the information at 2 CFR 200.332(d)(1) through (4).
2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of
this part when it is expected that the subrecipient’s Federal awards expended during
the respective fiscal year equaled or exceeded the threshold set forth in 200.501.
Condition: The County did not have any formal controls in place for evaluating each
subrecipient’s risk of noncompliance or the purpose of determining the appropriate
subrecipient monitoring for the WIOA Cluster.
Cause: The County did not follow their procedures to evaluate the risk of noncompliance or
monitor the activities of each subrecipient, and the County did not maintain documentation of
their verification that every subrecipient is audited, as required.
Effect: The County’s control policies were not consistently followed which require compliance
with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with
subrecipient monitoring requirements related to the program.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The
condition noted above was identified during our procedures related to subrecipient monitoring
and was pervasive to the program.
Repeat Finding from Prior Years: No.
Recommendation: We recommend that the County adhere to their policies and procedures in
accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring
requirements.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Subrecipient Monitoring
Type of Finding: Material Weakness in Internal Control over Compliance and Material
Noncompliance
Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through
entities must comply with the following:
2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of
determining the appropriate subrecipient monitoring related to the subaward. This
evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1)
through (4).
2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that
the subaward is used for authorized purposes, in compliance with Federal statutes,
regulations, and the terms and conditions of the subaward; and that subaward
performance goals are achieved. Pass-through entity monitoring of the subrecipient
must include the information at 2 CFR 200.332(d)(1) through (4).
2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of
this part when it is expected that the subrecipient’s Federal awards expended during
the respective fiscal year equaled or exceeded the threshold set forth in 200.501.
Condition: The County did not have any formal controls in place for evaluating each
subrecipient’s risk of noncompliance or the purpose of determining the appropriate
subrecipient monitoring for the WIOA Cluster.
Cause: The County did not follow their procedures to evaluate the risk of noncompliance or
monitor the activities of each subrecipient, and the County did not maintain documentation of
their verification that every subrecipient is audited, as required.
Effect: The County’s control policies were not consistently followed which require compliance
with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with
subrecipient monitoring requirements related to the program.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The
condition noted above was identified during our procedures related to subrecipient monitoring
and was pervasive to the program.
Repeat Finding from Prior Years: No.
Recommendation: We recommend that the County adhere to their policies and procedures in
accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring
requirements.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Subrecipient Monitoring
Type of Finding: Material Weakness in Internal Control over Compliance and Material
Noncompliance
Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through
entities must comply with the following:
2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of
determining the appropriate subrecipient monitoring related to the subaward. This
evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1)
through (4).
2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that
the subaward is used for authorized purposes, in compliance with Federal statutes,
regulations, and the terms and conditions of the subaward; and that subaward
performance goals are achieved. Pass-through entity monitoring of the subrecipient
must include the information at 2 CFR 200.332(d)(1) through (4).
2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of
this part when it is expected that the subrecipient’s Federal awards expended during
the respective fiscal year equaled or exceeded the threshold set forth in 200.501.
Condition: The County did not have any formal controls in place for evaluating each
subrecipient’s risk of noncompliance or the purpose of determining the appropriate
subrecipient monitoring for the WIOA Cluster.
Cause: The County did not follow their procedures to evaluate the risk of noncompliance or
monitor the activities of each subrecipient, and the County did not maintain documentation of
their verification that every subrecipient is audited, as required.
Effect: The County’s control policies were not consistently followed which require compliance
with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with
subrecipient monitoring requirements related to the program.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The
condition noted above was identified during our procedures related to subrecipient monitoring
and was pervasive to the program.
Repeat Finding from Prior Years: No.
Recommendation: We recommend that the County adhere to their policies and procedures in
accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring
requirements.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Allowable Activities/Allowable Costs, Period of Performance
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must
establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance
with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: During our testing of the County’s compliance with allowable activities, allowable
costs and cost principles requirements and period of performance, we noted for thirty-five (35)
of thirty-five (35) transactions, there was no review or approval performed by the County over
the transaction.
Cause: The County entered into a fiscal agency services agreement with Central Iowa Juvenile
Detention Center (CIJDC) whereas CIJDC is to primarily administer the program as the fiscal
agent. CIJDC operates similarly to that of a third-party administrator. The County was not aware
that the compliance requirements were still the County’s responsibilities even though they
utilized a third-party administrator to administer the program.
Effect: The County’s control was not consistently followed, which requires transactions to be
reviewed and approved prior to payment.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: A nonstatistical sample of thirty-five (35) of one hundred seventy-seven (177)
transactions were selected. The condition above was identified during our testwork of the
County’s internal controls over allowable activities, allowable costs and cost principles, and
period of performance.
Repeat Finding from Prior Years: No.
Recommendation: We recommend the County adhere to their policies and ensure the review
and approval of transactions are performed prior to payment.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Allowable Activities/Allowable Costs, Period of Performance
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must
establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance
with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: During our testing of the County’s compliance with allowable activities, allowable
costs and cost principles requirements and period of performance, we noted for thirty-five (35)
of thirty-five (35) transactions, there was no review or approval performed by the County over
the transaction.
Cause: The County entered into a fiscal agency services agreement with Central Iowa Juvenile
Detention Center (CIJDC) whereas CIJDC is to primarily administer the program as the fiscal
agent. CIJDC operates similarly to that of a third-party administrator. The County was not aware
that the compliance requirements were still the County’s responsibilities even though they
utilized a third-party administrator to administer the program.
Effect: The County’s control was not consistently followed, which requires transactions to be
reviewed and approved prior to payment.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: A nonstatistical sample of thirty-five (35) of one hundred seventy-seven (177)
transactions were selected. The condition above was identified during our testwork of the
County’s internal controls over allowable activities, allowable costs and cost principles, and
period of performance.
Repeat Finding from Prior Years: No.
Recommendation: We recommend the County adhere to their policies and ensure the review
and approval of transactions are performed prior to payment.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Allowable Activities/Allowable Costs, Period of Performance
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must
establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance
with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: During our testing of the County’s compliance with allowable activities, allowable
costs and cost principles requirements and period of performance, we noted for thirty-five (35)
of thirty-five (35) transactions, there was no review or approval performed by the County over
the transaction.
Cause: The County entered into a fiscal agency services agreement with Central Iowa Juvenile
Detention Center (CIJDC) whereas CIJDC is to primarily administer the program as the fiscal
agent. CIJDC operates similarly to that of a third-party administrator. The County was not aware
that the compliance requirements were still the County’s responsibilities even though they
utilized a third-party administrator to administer the program.
Effect: The County’s control was not consistently followed, which requires transactions to be
reviewed and approved prior to payment.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: A nonstatistical sample of thirty-five (35) of one hundred seventy-seven (177)
transactions were selected. The condition above was identified during our testwork of the
County’s internal controls over allowable activities, allowable costs and cost principles, and
period of performance.
Repeat Finding from Prior Years: No.
Recommendation: We recommend the County adhere to their policies and ensure the review
and approval of transactions are performed prior to payment.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Subrecipient Monitoring
Type of Finding: Material Weakness in Internal Control over Compliance and Material
Noncompliance
Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through
entities must comply with the following:
2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of
determining the appropriate subrecipient monitoring related to the subaward. This
evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1)
through (4).
2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that
the subaward is used for authorized purposes, in compliance with Federal statutes,
regulations, and the terms and conditions of the subaward; and that subaward
performance goals are achieved. Pass-through entity monitoring of the subrecipient
must include the information at 2 CFR 200.332(d)(1) through (4).
2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of
this part when it is expected that the subrecipient’s Federal awards expended during
the respective fiscal year equaled or exceeded the threshold set forth in 200.501.
Condition: The County did not have any formal controls in place for evaluating each
subrecipient’s risk of noncompliance or the purpose of determining the appropriate
subrecipient monitoring for the WIOA Cluster.
Cause: The County did not follow their procedures to evaluate the risk of noncompliance or
monitor the activities of each subrecipient, and the County did not maintain documentation of
their verification that every subrecipient is audited, as required.
Effect: The County’s control policies were not consistently followed which require compliance
with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with
subrecipient monitoring requirements related to the program.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The
condition noted above was identified during our procedures related to subrecipient monitoring
and was pervasive to the program.
Repeat Finding from Prior Years: No.
Recommendation: We recommend that the County adhere to their policies and procedures in
accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring
requirements.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Subrecipient Monitoring
Type of Finding: Material Weakness in Internal Control over Compliance and Material
Noncompliance
Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through
entities must comply with the following:
2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of
determining the appropriate subrecipient monitoring related to the subaward. This
evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1)
through (4).
2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that
the subaward is used for authorized purposes, in compliance with Federal statutes,
regulations, and the terms and conditions of the subaward; and that subaward
performance goals are achieved. Pass-through entity monitoring of the subrecipient
must include the information at 2 CFR 200.332(d)(1) through (4).
2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of
this part when it is expected that the subrecipient’s Federal awards expended during
the respective fiscal year equaled or exceeded the threshold set forth in 200.501.
Condition: The County did not have any formal controls in place for evaluating each
subrecipient’s risk of noncompliance or the purpose of determining the appropriate
subrecipient monitoring for the WIOA Cluster.
Cause: The County did not follow their procedures to evaluate the risk of noncompliance or
monitor the activities of each subrecipient, and the County did not maintain documentation of
their verification that every subrecipient is audited, as required.
Effect: The County’s control policies were not consistently followed which require compliance
with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with
subrecipient monitoring requirements related to the program.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The
condition noted above was identified during our procedures related to subrecipient monitoring
and was pervasive to the program.
Repeat Finding from Prior Years: No.
Recommendation: We recommend that the County adhere to their policies and procedures in
accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring
requirements.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Subrecipient Monitoring
Type of Finding: Material Weakness in Internal Control over Compliance and Material
Noncompliance
Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through
entities must comply with the following:
2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of
determining the appropriate subrecipient monitoring related to the subaward. This
evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1)
through (4).
2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that
the subaward is used for authorized purposes, in compliance with Federal statutes,
regulations, and the terms and conditions of the subaward; and that subaward
performance goals are achieved. Pass-through entity monitoring of the subrecipient
must include the information at 2 CFR 200.332(d)(1) through (4).
2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of
this part when it is expected that the subrecipient’s Federal awards expended during
the respective fiscal year equaled or exceeded the threshold set forth in 200.501.
Condition: The County did not have any formal controls in place for evaluating each
subrecipient’s risk of noncompliance or the purpose of determining the appropriate
subrecipient monitoring for the WIOA Cluster.
Cause: The County did not follow their procedures to evaluate the risk of noncompliance or
monitor the activities of each subrecipient, and the County did not maintain documentation of
their verification that every subrecipient is audited, as required.
Effect: The County’s control policies were not consistently followed which require compliance
with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with
subrecipient monitoring requirements related to the program.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The
condition noted above was identified during our procedures related to subrecipient monitoring
and was pervasive to the program.
Repeat Finding from Prior Years: No.
Recommendation: We recommend that the County adhere to their policies and procedures in
accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring
requirements.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Allowable Activities/Allowable Costs, Period of Performance
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must
establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance
with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: During our testing of the County’s compliance with allowable activities, allowable
costs and cost principles requirements and period of performance, we noted for thirty-five (35)
of thirty-five (35) transactions, there was no review or approval performed by the County over
the transaction.
Cause: The County entered into a fiscal agency services agreement with Central Iowa Juvenile
Detention Center (CIJDC) whereas CIJDC is to primarily administer the program as the fiscal
agent. CIJDC operates similarly to that of a third-party administrator. The County was not aware
that the compliance requirements were still the County’s responsibilities even though they
utilized a third-party administrator to administer the program.
Effect: The County’s control was not consistently followed, which requires transactions to be
reviewed and approved prior to payment.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: A nonstatistical sample of thirty-five (35) of one hundred seventy-seven (177)
transactions were selected. The condition above was identified during our testwork of the
County’s internal controls over allowable activities, allowable costs and cost principles, and
period of performance.
Repeat Finding from Prior Years: No.
Recommendation: We recommend the County adhere to their policies and ensure the review
and approval of transactions are performed prior to payment.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Allowable Activities/Allowable Costs, Period of Performance
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must
establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance
with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: During our testing of the County’s compliance with allowable activities, allowable
costs and cost principles requirements and period of performance, we noted for thirty-five (35)
of thirty-five (35) transactions, there was no review or approval performed by the County over
the transaction.
Cause: The County entered into a fiscal agency services agreement with Central Iowa Juvenile
Detention Center (CIJDC) whereas CIJDC is to primarily administer the program as the fiscal
agent. CIJDC operates similarly to that of a third-party administrator. The County was not aware
that the compliance requirements were still the County’s responsibilities even though they
utilized a third-party administrator to administer the program.
Effect: The County’s control was not consistently followed, which requires transactions to be
reviewed and approved prior to payment.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: A nonstatistical sample of thirty-five (35) of one hundred seventy-seven (177)
transactions were selected. The condition above was identified during our testwork of the
County’s internal controls over allowable activities, allowable costs and cost principles, and
period of performance.
Repeat Finding from Prior Years: No.
Recommendation: We recommend the County adhere to their policies and ensure the review
and approval of transactions are performed prior to payment.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.
Federal Grantor: Department of Labor
Pass-Through: Iowa Workforce Development
Program: Workforce Innovation and Opportunity Act (WIOA) Cluster
Award No. and Year: 24-N-CI-WI-OA and 2024
Federal Assistance Listing Number: 17.258, 17.259, 17.278
Compliance Requirement: Allowable Activities/Allowable Costs, Period of Performance
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must
establish and maintain effective internal control over the Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance
with Federal statutes, regulations, and the terms and conditions of the Federal award.
Condition: During our testing of the County’s compliance with allowable activities, allowable
costs and cost principles requirements and period of performance, we noted for thirty-five (35)
of thirty-five (35) transactions, there was no review or approval performed by the County over
the transaction.
Cause: The County entered into a fiscal agency services agreement with Central Iowa Juvenile
Detention Center (CIJDC) whereas CIJDC is to primarily administer the program as the fiscal
agent. CIJDC operates similarly to that of a third-party administrator. The County was not aware
that the compliance requirements were still the County’s responsibilities even though they
utilized a third-party administrator to administer the program.
Effect: The County’s control was not consistently followed, which requires transactions to be
reviewed and approved prior to payment.
Questioned Costs: No questioned costs were identified as a result of our procedures.
Context/Sampling: A nonstatistical sample of thirty-five (35) of one hundred seventy-seven (177)
transactions were selected. The condition above was identified during our testwork of the
County’s internal controls over allowable activities, allowable costs and cost principles, and
period of performance.
Repeat Finding from Prior Years: No.
Recommendation: We recommend the County adhere to their policies and ensure the review
and approval of transactions are performed prior to payment.
Views of Responsible Officials: Management agrees with the finding. See separate corrective
action plan.