FAC Explorer

Audit 362348

FY End
2024-06-30
Total Expended
$1.23M
Findings
56
Programs
14
Organization: Jefferson County Iowa (IA)
Year: 2024 Accepted: 2025-07-16
Auditor: Anderson Larkin & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571397 2024-001 Material Weakness Yes P
571398 2024-002 Significant Deficiency - L
571399 2024-001 Material Weakness Yes P
571400 2024-002 Significant Deficiency - L
571401 2024-001 Material Weakness Yes P
571402 2024-002 Significant Deficiency - L
571403 2024-001 Material Weakness Yes P
571404 2024-002 Significant Deficiency - L
571405 2024-001 Material Weakness Yes P
571406 2024-002 Significant Deficiency - L
571407 2024-001 Material Weakness Yes P
571408 2024-002 Significant Deficiency - L
571409 2024-001 Material Weakness Yes P
571410 2024-002 Significant Deficiency - L
571411 2024-001 Material Weakness Yes P
571412 2024-002 Significant Deficiency - L
571413 2024-001 Material Weakness Yes P
571414 2024-002 Significant Deficiency - L
571415 2024-001 Material Weakness Yes P
571416 2024-002 Significant Deficiency - L
571417 2024-001 Material Weakness Yes P
571418 2024-002 Significant Deficiency - L
571419 2024-001 Material Weakness Yes P
571420 2024-002 Significant Deficiency - L
571421 2024-001 Material Weakness Yes P
571422 2024-002 Significant Deficiency - L
571423 2024-001 Material Weakness Yes P
571424 2024-002 Significant Deficiency - L
1147839 2024-001 Material Weakness Yes P
1147840 2024-002 Significant Deficiency - L
1147841 2024-001 Material Weakness Yes P
1147842 2024-002 Significant Deficiency - L
1147843 2024-001 Material Weakness Yes P
1147844 2024-002 Significant Deficiency - L
1147845 2024-001 Material Weakness Yes P
1147846 2024-002 Significant Deficiency - L
1147847 2024-001 Material Weakness Yes P
1147848 2024-002 Significant Deficiency - L
1147849 2024-001 Material Weakness Yes P
1147850 2024-002 Significant Deficiency - L
1147851 2024-001 Material Weakness Yes P
1147852 2024-002 Significant Deficiency - L
1147853 2024-001 Material Weakness Yes P
1147854 2024-002 Significant Deficiency - L
1147855 2024-001 Material Weakness Yes P
1147856 2024-002 Significant Deficiency - L
1147857 2024-001 Material Weakness Yes P
1147858 2024-002 Significant Deficiency - L
1147859 2024-001 Material Weakness Yes P
1147860 2024-002 Significant Deficiency - L
1147861 2024-001 Material Weakness Yes P
1147862 2024-002 Significant Deficiency - L
1147863 2024-001 Material Weakness Yes P
1147864 2024-002 Significant Deficiency - L
1147865 2024-001 Material Weakness Yes P
1147866 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.16M Yes 2
97.042 Emergency Management Performance Grants $23,561 - 2
93.778 Medical Assistance Program $16,367 - 2
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $10,522 - 2
93.268 Immunization Cooperative Agreements $9,100 - 2
93.667 Social Services Block Grant $2,863 - 2
93.658 Foster Care Title IV-E $2,011 - 2
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $1,838 - 2
93.659 Adoption Assistance $1,396 - 2
93.472 Title IV-E Prevention Program $370 - 2
93.767 Children's Health Insurance Program $320 - 2
93.889 National Bioterrorism Hospital Preparedness Program $307 - 2
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $67 - 2
93.090 Guardianship Assistance $3 - 2

Contacts

Name Title Type
YFD8RL9712Q3 Christy Conner Auditee
6414722840 Mike Podliska Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Summary of Significant 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: No indirect costs are allocated Basis of Presentation - The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Jefferson County, Iowa under programs of the federal government for the year ended June 30, 2024. 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 Jefferson County, Iowa, it is not intended to and does not present the financial position, changes in financial position or cash flows of Jefferson County, Iowa.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Summary of Significant 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: No indirect costs are allocated Summary of Significant 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.
Title: INDIRECT COST RATE Accounting Policies: Summary of Significant 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: No indirect costs are allocated Indirect Cost Rate - Jefferson County, Iowa has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.
Finding 2024-001
Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs
Finding 2024-002
Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.