Bremer County, Iowa

EIN: 426005345

UEI: QAYJJB854KN8

Data as of August 21, 2026

Bremer County, Iowa3 audit years3 findings2 repeat
3
Audit Years
3
Total Findings
2
Repeat Findings

FY 2025-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 27, 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 27, 2026 (36 days from today).

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2025-001
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.

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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.

Corrective Action Plan

We realize segregation of duties is difficult with a limited number of office employees. However, the control activities should be reviewed to obtain the maximum internal control possible under the circumstances.

Prior Finding References

2024-001

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FY 2024-06-30

FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.

2024-001
Other
REPEATQUESTIONED COSTS

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

CONTACT PERSON - SHELLEY WOLF, COUNTY AUDITOR CORRECTIVE ACTION - THE DUTIES WILL BE SEPARATED AS MUCH AS POSSIBLE AND ALTERNATIVE CONTROLS WILL BE CONSIDERED TO COMPENSATE FOR LACK OF SEGREGATION OF DUTIES PROPOSED COMPLETION DATE - ONGOING

Prior Finding References

2023-001

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FY 2023-06-30

FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.

2023-001
Other
MATERIAL WEAKNESS

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: Shelley Wolf, 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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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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