FAC Explorer

Finding 1155787 (2024-004)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-10-07
Audit: 368183
Organization: Pottawattamie County (IA)
Auditor: 42-6004574

AI Summary

  • Issue: The County failed to provide a written justification for a capital expenditure project.
  • Requirements Impacted: Lack of evidence showing the project's connection to pandemic impacts and its benefits to affected populations.
  • Recommended Follow-Up: Ensure future projects include clear justifications and demonstrate alignment with identified needs before starting.

Finding Text

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.

Corrective Action Plan

The County reevaluated the project in November of 2024 based on criteria set in the "Coronavirus State & Local Recovery Funds: Overview of the Final Rule." Proper documentation has been completed and is under review.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1155788 2024-005
    Material Weakness Repeat

Programs in Audit

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