EIN: 426004519
UEI: K32TGXKSEL64
Audit also covers EIN: 421063074 · unlinked EINs have no separate FAC filing
Audited by: Eide Bailly LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (29 days from today).
What is a management decision? →The County did not have any formal controls in place for evaluating each subrecipient’s risk of noncompliance or the purpose of determining the appropriate subrecipient monitoring for the WIOA Cluster. Cause: The County did not follow their procedures to evaluate the risk of noncompliance or monitor the activities of each subrecipient, and the County did not maintain documentation of their verification that every subrecipient is audited, as required. Effect: The County’s control policies were not consistently followed which require compliance with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with subrecipient monitoring requirements related to the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of three (3) subrecipients were selected for testing. The condition noted above was identified during our procedures related to subrecipient monitoring and was pervasive to the program. Repeat Finding from Prior Years: Yes. Recommendation: We recommend that the County adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴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: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. This evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1) through (4). • 2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include the information at 2 CFR 200.332(d)(1) through (4). • 2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in 200.501. Condition: The County did not have any formal controls in place for evaluating each subrecipient’s risk of noncompliance or the purpose of determining the appropriate subrecipient monitoring for the WIOA Cluster. Cause: The County did not follow their procedures to evaluate the risk of noncompliance or monitor the activities of each subrecipient, and the County did not maintain documentation of their verification that every subrecipient is audited, as required. Effect: The County’s control policies were not consistently followed which require compliance with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with subrecipient monitoring requirements related to the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of three (3) subrecipients were selected for testing. The condition noted above was identified during our procedures related to subrecipient monitoring and was pervasive to the program. Repeat Finding from Prior Years: Yes. Recommendation: We recommend that the County adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / March 2026 Agency’s response: Concur: We agree with this finding. The Central Accounting team will obtain detailed reporting data and request supporting documentation from subrecipients to reconcile/review expenses annually.
2024-006
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 (175) 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: Yes. 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.
Show full finding ▾Hide full finding ▴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 (175) 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: Yes. 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.
Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / March 2026 Agency’s response: Concur: We agree with this finding. This grant has ended as of 6/30/25. In the future if we have fiscal agency services, we will ensure the that the program is being properly reviewed and administered.
2024-007
In our testing of suspension and debarment, it was identified that there was no observable documentation to directly indicate that a search for suspension and debarment was performed for vendors prior to entering into contracts. Cause: The County did not maintain supporting documentation indicating that the verification of suspension and debarment was performed prior to entering into the contract. Effect: Failure to document the search for suspension and debarment before entering into the contract could result in noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of two (2) contracts were selected for testing. The condition above was identified during our testwork of the County’s internal controls over procurement, suspension and debarment. Repeat Finding from Prior Years: No. Recommendation: We recommend the County implement procedures to ensure that verification documentation for suspension and debarment is maintained prior to the contract award to support the County’s internal control over compliance. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Interior Pass-Through: Iowa Department of Transportation Program: Outdoor Recreation Acquisition, Development and Planning Award No. and Year: 19-01376 and 2022 Federal Assistance Listing Number: 15.916 Compliance Requirement: Procurement, Suspension & Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: In our testing of suspension and debarment, it was identified that there was no observable documentation to directly indicate that a search for suspension and debarment was performed for vendors prior to entering into contracts. Cause: The County did not maintain supporting documentation indicating that the verification of suspension and debarment was performed prior to entering into the contract. Effect: Failure to document the search for suspension and debarment before entering into the contract could result in noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of two (2) contracts were selected for testing. The condition above was identified during our testwork of the County’s internal controls over procurement, suspension and debarment. Repeat Finding from Prior Years: No. Recommendation: We recommend the County implement procedures to ensure that verification documentation for suspension and debarment is maintained prior to the contract award to support the County’s internal control over compliance. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Finding: 2025-005 Agency: internal Name of contact person and title: Natalie McFarlane, Accountant Anticipated completion date: Effective immediately / March 2026 Agency’s response: Concur: We agree with this finding. Staff involved in procurement and contracting have been retrained on documentation requirements to ensure consistent compliance going forward.
In our testing of suspension and debarment, it was identified that there was no observable documentation to directly indicate that a search for suspension and debarment was performed for vendors prior to entering into contracts. Cause: The County did not maintain supporting documentation indicating that the verification of suspension and debarment was performed prior to entering into the contract. Effect: Failure to document the search for suspension and debarment before entering into the contract could result in noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) of eleven (11) contracts were selected. The condition above was identified during our testwork of the County’s internal controls over procurement, suspension and debarment. Repeat Finding from Prior Years: No. Recommendation: We recommend the County implement procedures to ensure that verification documentation for suspension and debarment is maintained prior to the contract award to support the County’s internal control over compliance. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Justice Program: Congressionally Recommended Awards Award No. and Year: 15PBJA-24-GG-00285-BRND and 2024 Federal Assistance Listing Number: 16.753 Compliance Requirement: Procurement, Suspension & Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: In our testing of suspension and debarment, it was identified that there was no observable documentation to directly indicate that a search for suspension and debarment was performed for vendors prior to entering into contracts. Cause: The County did not maintain supporting documentation indicating that the verification of suspension and debarment was performed prior to entering into the contract. Effect: Failure to document the search for suspension and debarment before entering into the contract could result in noncompliance. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) of eleven (11) contracts were selected. The condition above was identified during our testwork of the County’s internal controls over procurement, suspension and debarment. Repeat Finding from Prior Years: No. Recommendation: We recommend the County implement procedures to ensure that verification documentation for suspension and debarment is maintained prior to the contract award to support the County’s internal control over compliance. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Agency: internal Name of contact person and title: Scott Ourth, Director of General Services Anticipated completion date: Effective immediately / March 2026 Agency’s response: Concur: We agree with this finding. Staff involved in procurement and contracting have been retrained on documentation requirements to ensure consistent compliance going forward.
FAC accepted this audit on July 9, 2025 — management decision was due January 9, 2026.
The County did not have any formal controls in place for evaluating each subrecipient’s risk of noncompliance or the purpose of determining the appropriate subrecipient monitoring for the WIOA Cluster. Cause: The County did not follow their procedures to evaluate the risk of noncompliance or monitor the activities of each subrecipient, and the County did not maintain documentation of their verification that every subrecipient is audited, as required. Effect: The County’s control policies were not consistently followed which require compliance with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with subrecipient monitoring requirements related to the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The condition noted above was identified during our procedures related to subrecipient monitoring and was pervasive to the program. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴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: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: 2 CFR 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. This evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1) through (4). 2 CFR 200.332(d) – Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include the information at 2 CFR 200.332(d)(1) through (4). 2 CFR 200.332(f) – Verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in 200.501. Condition: The County did not have any formal controls in place for evaluating each subrecipient’s risk of noncompliance or the purpose of determining the appropriate subrecipient monitoring for the WIOA Cluster. Cause: The County did not follow their procedures to evaluate the risk of noncompliance or monitor the activities of each subrecipient, and the County did not maintain documentation of their verification that every subrecipient is audited, as required. Effect: The County’s control policies were not consistently followed which require compliance with Subrecipient Monitoring requirements in 2 CFR 200.332 and did not comply with subrecipient monitoring requirements related to the program. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: The entire population of two (2) subrecipients were selected for testing. The condition noted above was identified during our procedures related to subrecipient monitoring and was pervasive to the program. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Identifying Number: 2024-006 Corrective Actions Taken or Planned: Finding: 2024-006 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. The Central Accounting team will obtain detailed reporting data and request supporting documentation from subrecipients to reconcile/review expenses annually.
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.
Show full finding ▾Hide full finding ▴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.
Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This grant has ended as of 6/30/25. In the future if we have fiscal agency services, we will ensure the that the program is being properly reviewed and administered.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
The County did not have adequate internal controls in place to obtain and review the detailed records that supported the subrecipient’s quarterly expenditure reports. In addition, the County did not obtain the subrecipient’s audit reports and or issue management’s decisions on any findings that were reported. Cause: Management of the County did not have adequate internal controls in place to meet the compliance requirements of this federal grant program. Effect or potential effect: Inadequate monitoring of subrecipients could result in actions take by the oversight agency which could impact future funding. Questioned costs: None Context: Federal grant award of $6 million was passed through to one subrecipient during the year ending June 30, 2023 under this program. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the County establish controls to ensure that program staff understand and follow necessary requirements for monitoring subrecipients. Views of responsible officials and auditee: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2023-001: Subrecipient Monitoring – Significant Deficiency U.S. Department of Treasury COVID-19 Emergency Rental Assistance Program, Assistance Listing No. 21.023 Federal Award Year: 2023 Criteria: A pass-through entity must monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). In addition to procedures identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award, subaward monitoring must include the following: • Reviewing financial and programmatic (performance and special reports) required by the pass-through entity. • Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means. • Issuing a management decision for findings pertaining to the federal award provided to the subrecipient from the pass-through entity as required by 2 CFR section 200.521. Condition: The County did not have adequate internal controls in place to obtain and review the detailed records that supported the subrecipient’s quarterly expenditure reports. In addition, the County did not obtain the subrecipient’s audit reports and or issue management’s decisions on any findings that were reported. Cause: Management of the County did not have adequate internal controls in place to meet the compliance requirements of this federal grant program. Effect or potential effect: Inadequate monitoring of subrecipients could result in actions take by the oversight agency which could impact future funding. Questioned costs: None Context: Federal grant award of $6 million was passed through to one subrecipient during the year ending June 30, 2023 under this program. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that the County establish controls to ensure that program staff understand and follow necessary requirements for monitoring subrecipients. Views of responsible officials and auditee: Management agrees with the finding.
Identifying Number: 2023-001, 2023-002; Agency: internal; Name of Contact Person: Eric Kool, director of Polk County Community, Family and Youth Services; Anticipated completion date: Effective immediately/December 2023; Agency's response: Concur: We agree with this finding. The Community Family and Youth Services (CYFS) team will obtain detailed reporting data and request supporting documentation from subrecipients to reconcile/review expenses quarterly. In addition, CFYS will have other personnel and Central Accounting assist in reviewing data to ensure accuracy.
Finding 2023-002: Subrecipient Monitoring U.S. Department of Treasury COVID-19 Emergency Rental Assistance Program, Assistance Listing No. 21.023 Questioned costs: None See finding 2023-001 Identification as a repeat finding, if applicable: This is not a repeat finding.
Show full finding ▾Hide full finding ▴Finding 2023-002: Subrecipient Monitoring U.S. Department of Treasury COVID-19 Emergency Rental Assistance Program, Assistance Listing No. 21.023 Questioned costs: None See finding 2023-001 Identification as a repeat finding, if applicable: This is not a repeat finding.
Identifying Number: 2023-001, 2023-002; Agency: internal; Name of Contact Person: Eric Kool, director of Polk County Community, Family and Youth Services; Anticipated completion date: Effective immediately/December 2023; Agency's response: Concur: We agree with this finding. The Community Family and Youth Services (CYFS) team will obtain detailed reporting data and request supporting documentation from subrecipients to reconcile/review expenses quarterly. In addition, CFYS will have other personnel and Central Accounting assist in reviewing data to ensure accuracy.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
Our test work indicated noted instances where the County did not submit various quarterly and monthly reports by required deadlines. Questioned costs: $0 Cause: The program director was aware of deadline, however, he did not meet deadline for certain reports due to staffing constraints. Effect or potential effect: The County is not in compliance with federal grant reporting requirements. Noncompliance with these requirements can result in actions taken by oversight agencies which could impact future funding. Identification as a repeat finding, if applicable: This is not a repeat finding. Context: The County had two monthly and four quarterly required reports, for a total population of 40. RSM tested a sample of 8 quarterly required reports and a sample of 6 for required monthly report, for a total of 14 reports tested, Of the 14 reports submitted, 10 of these reports were not submitted timely. Recommendation: We recommend that the County implement procedures to ensure that individuals involved with the grant are aware of reporting deadlines and implement procedures to ensure that all reports are submitted timely. Views of responsible officials of the auditee: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely. Corrective action taken: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely.
Show full finding ▾Hide full finding ▴Criteria: Controls should be in place to ensure that all reports are submitted by required deadlines. Condition: Our test work indicated noted instances where the County did not submit various quarterly and monthly reports by required deadlines. Questioned costs: $0 Cause: The program director was aware of deadline, however, he did not meet deadline for certain reports due to staffing constraints. Effect or potential effect: The County is not in compliance with federal grant reporting requirements. Noncompliance with these requirements can result in actions taken by oversight agencies which could impact future funding. Identification as a repeat finding, if applicable: This is not a repeat finding. Context: The County had two monthly and four quarterly required reports, for a total population of 40. RSM tested a sample of 8 quarterly required reports and a sample of 6 for required monthly report, for a total of 14 reports tested, Of the 14 reports submitted, 10 of these reports were not submitted timely. Recommendation: We recommend that the County implement procedures to ensure that individuals involved with the grant are aware of reporting deadlines and implement procedures to ensure that all reports are submitted timely. Views of responsible officials of the auditee: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely. Corrective action taken: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely.
Agency: internal Name of contact person and title: Eric Kool, director of Polk County Community, Family and Youth Services Anticipated completion date: Effective immediately / December 2022 Agency?s response: Concur: We agree with this finding. The Community Family and Youth Services (CFYS) team will try to submit reports 5 days earlier than deadline in case there are portal problems. In addition, CFYS will have other personnel and Central Accounting assist in reviewing the data to ensure timeliness
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on January 6, 2018 — management decision was due July 6, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
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