FAC Explorer

Audit 368183

FY End
2024-06-30
Total Expended
$9.42M
Findings
2
Programs
25
Organization: Pottawattamie County (IA)
Year: 2024 Accepted: 2025-10-07
Auditor: 42-6004574

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155787 2024-004 Material Weakness Yes A
1155788 2024-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.03M Yes 2
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.08M Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $527,679 Yes 0
97.039 Hazard Mitigation Grant $428,199 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $225,104 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $149,173 Yes 0
93.778 Medical Assistance Program $94,784 Yes 0
21.032 Local Assistance and Tribal Consistency Fund $92,758 Yes 0
93.917 Hiv Care Formula Grants $85,012 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $60,621 Yes 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $28,752 Yes 0
93.236 Grants to States to Support Oral Health Workforce Activities $23,274 Yes 0
93.217 Family Planning Services $19,799 Yes 0
93.069 Public Health Emergency Preparedness $18,919 Yes 0
93.268 Immunization Cooperative Agreements $18,895 Yes 0
93.667 Social Services Block Grant $16,470 Yes 0
93.940 Hiv Prevention Activities Health Department Based $13,698 Yes 0
93.658 Foster Care Title IV-E $11,538 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $10,434 Yes 0
93.659 Adoption Assistance $7,986 Yes 0
93.472 Title IV-E Prevention Program $2,142 Yes 0
93.767 Children's Health Insurance Program $1,857 Yes 0
20.600 State and Community Highway Safety $1,854 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $408 Yes 0
93.090 Guardianship Assistance $15 Yes 0

Contacts

Name Title Type
DDUNWJQV8113 Becky Lenihan Auditee
7123285700 Ryan Auditor
No contacts on file

Notes to SEFA

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

Finding Details

Finding 2024-004
For one capital expenditure project, the County did not include a written justification of the capital project and did not demonstrate how the project was related and reasonably proportional to the pandemic impact identified and did not show how the project was reasonably designed to benefit the impacted population or class, prior to the beginning of the project.
Finding 2024-005
Quarterly reports submitted were not reviewed and approved by an independent person for propriety prior to submission.