FAC Explorer

Finding 570862 (2024-007)

Material Weakness
Requirement
ABH
Questioned Costs
-
Year
2024
Accepted
2025-07-09
Audit: 361781
Organization: Polk County, Iowa (IA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County failed to review and approve all transactions related to the WIOA program, leading to a material weakness in internal controls.
  • Impacted Requirements: Compliance with allowable activities, allowable costs, and period of performance as outlined in CFR Section 200.303(a>.
  • Recommended Follow-Up: The County should ensure that all transactions are reviewed and approved before payment, in line with their established policies.

Finding Text

Federal Grantor: Department of Labor Pass-Through: Iowa Workforce Development Program: Workforce Innovation and Opportunity Act (WIOA) Cluster Award No. and Year: 24-N-CI-WI-OA and 2024 Federal Assistance Listing Number: 17.258, 17.259, 17.278 Compliance Requirement: Allowable Activities/Allowable Costs, Period of Performance Type of Finding: Material Weakness in Internal Control over Compliance Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing of the County’s compliance with allowable activities, allowable costs and cost principles requirements and period of performance, we noted for thirty-five (35) of thirty-five (35) transactions, there was no review or approval performed by the County over the transaction. Cause: The County entered into a fiscal agency services agreement with Central Iowa Juvenile Detention Center (CIJDC) whereas CIJDC is to primarily administer the program as the fiscal agent. CIJDC operates similarly to that of a third-party administrator. The County was not aware that the compliance requirements were still the County’s responsibilities even though they utilized a third-party administrator to administer the program. Effect: The County’s control was not consistently followed, which requires transactions to be reviewed and approved prior to payment. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of thirty-five (35) of one hundred seventy-seven (177) transactions were selected. The condition above was identified during our testwork of the County’s internal controls over allowable activities, allowable costs and cost principles, and period of performance. Repeat Finding from Prior Years: No. Recommendation: We recommend the County adhere to their policies and ensure the review and approval of transactions are performed prior to payment. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.

Categories

Allowable Costs / Cost Principles Material Weakness Period of Performance Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 570857 2024-006
    Material Weakness
  • 570858 2024-006
    Material Weakness
  • 570859 2024-006
    Material Weakness
  • 570860 2024-007
    Material Weakness
  • 570861 2024-007
    Material Weakness
  • 1147299 2024-006
    Material Weakness
  • 1147300 2024-006
    Material Weakness
  • 1147301 2024-006
    Material Weakness
  • 1147302 2024-007
    Material Weakness
  • 1147303 2024-007
    Material Weakness
  • 1147304 2024-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $34.13M
10.558 Child and Adult Care Food Program $1.86M
12.021 Army National Guard Army Compatible Use Buffer Program $1.48M
14.900 Lead Hazard Reduction Grant Program $1.11M
17.259 Wioa Youth Activities $982,323
93.778 Medical Assistance Program $807,237
93.069 Public Health Emergency Preparedness $739,343
17.258 Wioa Adult Program $722,081
93.558 Temporary Assistance for Needy Families $556,636
16.922 Equitable Sharing Program $548,725
93.568 Low-Income Home Energy Assistance $520,800
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $519,233
81.042 Weatherization Assistance for Low-Income Persons $500,981
17.278 Wioa Dislocated Worker Formula Grants $428,292
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $380,210
97.067 Homeland Security Grant Program $373,470
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $286,090
16.593 Residential Substance Abuse Treatment for State Prisoners $279,371
10.565 Commodity Supplemental Food Program $275,623
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $203,850
66.605 Performance Partnership Grants $164,192
93.053 Nutrition Services Incentive Program $158,737
66.046 Climate Pollution Reduction Grants $152,233
93.667 Social Services Block Grant $141,417
93.268 Immunization Cooperative Agreements $121,600
10.932 Regional Conservation Partnership Program $101,650
93.658 Foster Care Title IV-E $99,286
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $96,720
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $90,939
93.917 Hiv Care Formula Grants $79,374
93.659 Adoption Assistance $69,041
10.555 National School Lunch Program $57,367
20.205 Highway Planning and Construction $50,846
15.623 North American Wetlands Conservation Fund $50,000
10.904 Watershed Protection and Flood Prevention $46,949
97.042 Emergency Management Performance Grants $39,000
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $38,450
97.039 Hazard Mitigation Grant $30,605
10.553 School Breakfast Program $28,534
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $28,146
45.024 Promotion of the Arts Grants to Organizations and Individuals $24,980
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $21,197
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $20,000
93.556 Marylee Allen Promoting Safe and Stable Families Program $19,942
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $19,000
93.472 Title IV-E Prevention Program $18,267
93.767 Children's Health Insurance Program $15,754
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,492
16.575 Crime Victim Assistance $13,868
93.940 Hiv Prevention Activities Health Department Based $13,698
64.034 Va Grants for Adaptive Sports Programs for Disabled Veterans and Disabled Members of the Armed Forces $11,670
94.006 Americorps State and National 94.006 $11,589
16.710 Public Safety Partnership and Community Policing Grants $10,059
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,580
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $8,425
20.600 State and Community Highway Safety $6,805
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $3,283
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $3,028
20.616 National Priority Safety Programs $2,532
93.270 Viral Hepatitis Prevention and Control $1,876
93.090 Guardianship Assistance $131