Jefferson County, Iowa

EIN: 426004656

UEI: YFD8RL9712Q3

Data as of August 24, 2026

Jefferson County, Iowa3 audit years4 findings2 repeat
3
Audit Years
4
Total Findings
2
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on July 16, 2025. 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 January 16, 2026 (220 days ago).

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2024-001
Other
MATERIAL WEAKNESSREPEAT

Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs

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Full finding narrative

Assistance listing number 21.027 COVID-19 Coronavirus State and local Fiscal Recovery Funds - U.S. Department of Treasury. Segregation of Duties over Federal Receipts and Disbursements – The County did not properly segregate collection, deposit, disbursements, and record-keeping for receipts and disbursements, including those related to federal programs

Corrective Action Plan

Segregation of Duties Name of contact person: Christy Conner, 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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2024-002
Reporting

Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.

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Full finding narrative

Data Collection Form (2024-002) Criteria – Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the County submit the data collection form to the Federal Audit Clearinghouse within 9 months of year-end. Condition – The County did not submit the data collection form by the due date. Cause – The annual audit was not completed in time to file the data collection form by the due date. Effect – The Agency is not in compliance with Federal regulations pertaining to the data collection form as required by the Uniform Guidance. Recommendation – In the future, the Agency should complete and submit the data collection form in a timely manner to ensure compliance with the Uniform Guidance. Response and Corrective Action Planned – We will do so from now on. Conclusion – Response accepted.

Corrective Action Plan

Data Collection Form Name of the contact person: Christy Conner, County Auditor Corrective Action: Future data collection forms will be filed by the due date. Proposed Completion Date: Future audits.

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FY 2023-06-30

FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.

2023-001
Other
MATERIAL WEAKNESSREPEAT

Segregation of Duties over Federal Receipts and Disbursements – The County did not properly 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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Full finding narrative

Segregation of Duties over Federal Receipts and Disbursements – The County did not properly 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 - Scott Reneker, 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

2022-001

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FY 2022-06-30

FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.

2022-001
Other
MATERIAL WEAKNESS

2022-001 Segregation of Duties over Federal Receipts and Disbursements ? The County did not properly segregate collection, deposit, disbursements and record-keeping for receipts and disbursements, including those related to federal programs.

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Full finding narrative

2022-001 Segregation of Duties over Federal Receipts and Disbursements ? The County did not properly segregate collection, deposit, disbursements and record-keeping for receipts and disbursements, including those related to federal programs.

Corrective Action Plan

MATERIAL WEAKNESS 2022-001 Segregation of Duties Name of contact person: Scott Reneker, 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.

About Other →

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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