Finding 1181711 (2025-009)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-20
Audit: 392959
Organization: Pottawattamie County (IA)
Auditor: AUDITOR OF STATE

AI Summary

  • Answer: The County's procurement policy was not fully followed for one purchase.
  • Trend: This indicates a potential pattern of insufficient sourcing practices.
  • List: Ensure future purchases include quotes from an adequate number of qualified sources.

Finding Text

The County has established a federal procurement policy; however, for one purchase the County did not obtain quotes from an adequate number of qualified sources.

Corrective Action Plan

The County established procedures in December 2025 to ensure all departments of the County are following the established County federal procurement policy.

Categories

Procurement, Suspension & Debarment

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.25M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $575,778
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $419,529
93.778 MEDICAL ASSISTANCE PROGRAM $114,171
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $88,812
93.217 FAMILY PLANNING SERVICES $83,099
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $63,605
93.917 HIV CARE FORMULA GRANTS $52,706
93.658 FOSTER CARE TITLE IV-E $32,224
93.667 SOCIAL SERVICES BLOCK GRANT $22,225
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $18,895
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $18,002
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $14,562
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $14,192
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $7,242
93.270 VIRAL HEPATITIS PREVENTION AND CONTROL $6,250
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $3,333
93.659 ADOPTION ASSISTANCE $3,026
93.472 TITLE IV-E PREVENTION PROGRAM $1,786
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $1,375
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $1,248
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1,247
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $419
93.090 GUARDIANSHIP ASSISTANCE $22