DAVIS COUNTY, IOWA

EIN: 426004282

UEI: H11BEH73NL56

Data as of August 25, 2026

DAVIS COUNTY, IOWA5 audit years5 findings4 repeat
5
Audit Years
5
Total Findings
4
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 9, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 9, 2026 (15 days from today).

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2025-001
Other
REPEAT

Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursement including those related to federal programs.

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Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursement including those related to federal programs.

Corrective Action Plan

Recommendation – The County Officials should review the operating procedures of all offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials.

Prior Finding References

2024-001

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FY 2024-06-30

FAC accepted this audit on February 13, 2025 — management decision was due August 13, 2025.

2024-001
Other
REPEAT

Assistance Listing Number 21.027: COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Federal Award Year: 2024 Prior Year Finding Number: 2023-001 U.S. Department of Treasury. III-A-24 Segregation of Duties over Federal Receipts and Disbursements – The County did not properly (2024-001) segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs. See II-A-24.

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Assistance Listing Number 21.027: COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Federal Award Year: 2024 Prior Year Finding Number: 2023-001 U.S. Department of Treasury. III-A-24 Segregation of Duties over Federal Receipts and Disbursements – The County did not properly (2024-001) segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs. See II-A-24.

Corrective Action Plan

SIGNIFICANT DEFICIENCY III-A-24 Segregation of Duties Name of contact person: Kristi Goodson, County Auditor Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.

Prior Finding References

2023-001

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FY 2023-06-30

FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.

2023-001
Other

III-A-23 Segregation of Duties over Federal Receipts and Disbursements – The County did not properly (2023-001) segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs. See II-A-23.

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III-A-23 Segregation of Duties over Federal Receipts and Disbursements – The County did not properly (2023-001) segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs. See II-A-23.

Corrective Action Plan

Segregation of Duties Name of contact person - Linda Humphrey, County Auditor Corrective Action - The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date - Ongoing.

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FY 2017-06-30

FAC accepted this audit on February 28, 2018 — management decision was due August 28, 2018.

2017-001
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-001

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FY 2016-06-30

FAC accepted this audit on March 16, 2017 — management decision was due September 16, 2017.

2016-001
Other
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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