Finding 1155788 (2024-005)

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

AI Summary

  • Issue: Quarterly reports lacked independent review and approval before submission.
  • Trend: This could lead to inaccuracies and compliance risks in reporting.
  • Recommendation: Implement a process for independent review of reports before submission.

Finding Text

Quarterly reports submitted were not reviewed and approved by an independent person for propriety prior to submission.

Corrective Action Plan

The County developed procedures in January 2025 to ensure that part of the reporting process of the quarterly reports will be reviewed and approved by an independent person who is knowledgeable about the program. Following the review, reports are reviewed and received and filed by the Board of Supervisors. The report will include a signature and date of the reviewer.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1155787 2024-004
    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