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OFFICE OF AUDITOR OF STATE
STATE OF IOWA
State Capitol Building
Des Moines, Iowa 50319-0006
Telephone (515) 281-5834 Facsimile (515) 281-6518
Rob Sand
Auditor of State
NEWS RELEASE
Contact: Ernest Ruben
FOR RELEASE
October 4, 2023
515/281-5834
Auditor of State Rob Sand today released the State of Iowa’s Single Audit Report for the year ended
June 30, 2022. The report covers the expenditure of federal funds by all State agencies and institutions
and includes a review of internal controls and compliance with federal laws and regulations. The Iowa
State University, the University of Iowa, and the University of Northern Iowa separately issued their
Single Audit Reports dated June 22, 2023, June 8, 2023 and June 20, 2023, respectively.
FINANCIAL HIGHLIGHTS:
The State expended approximately $12.4 billion of federal funds in fiscal year 2022, a decrease of
approximately $781 million, or 5.9% from the prior year, excluding the University balances. Funding
directly related to the Coronavirus Aid, Relief, and Economic Security Act (CARES) and American Rescue
Plan Act accounted for approximately $840 million, a decrease of approximately $1,992 billion.
Decreases in CARES programs included approximately $1,471 billion for Unemployment Insurance,
approximately $467 million for Coronavirus Relief Funds and approximately $179 million in
Coronavirus State and Local Fiscal Recovery Funds. These were netted with an increase of
approximately $149 million for Educational Stabilization Funds. Changes in non-CARES and non-loan
programs included an increase of approximately $461 million in funding for Medicaid expenditures,
$338 million increase for the National School Lunch Program, $161 million increase in capitalization
grants for clean water state revolving funds and an increase of $151 million for the Highway Planning
and Construction Grant.
Expenditures directly related to the CARES programs included $397.1 million for the Educational
Stabilization Fund program, $67.7 million from the Coronavirus Relief Fund, $64 million in additional
unemployment insurance and $60.6 million in Highway Planning and Construction.
Expenditures for programs not related to CARES included approximately $4.8 billion for Medicaid,
$1.7 billion in capitalization grants for clean water state revolving funds, $886 million for supplemental
nutrition assistance, $738 million for highway planning and construction, $541 million for capitalization
grants for drinking water state revolving funds and $521 million for unemployment insurance. Although
the State of Iowa administered approximately 340 federal programs during the year ended June 30,
2022, these six programs accounted for approximately 80% of total federal expenditures not related to
CARES funding.
AUDIT FINDINGS:
Sand reported fifteen internal control deficiencies, all related to the Iowa Department of Workforce
Development. The control deficiencies address issues such as lack of policies and procedures to ensure
allocation of costs are identified and corrected timely, ensure various reports are reviewed, approved,
include all the proper information and are submitted to the U.S. Department of Labor prior to the due
date, ensure all required information is included in awards to subrecipients and ensure the Department
monitors subrecipients for compliance with grant requirements. The recommendations and
management’s responses are included in the Schedule of Findings and Questioned Costs.
Four of the findings discussed above are repeated from the prior year.
A
copy
of
the
report
is
available
for
review
on
the
Auditor
of
State’s
website
at
Audit Reports – Auditor of State.
# # #
State of Iowa
Single Audit Report
For the Fiscal Year Ended June 30, 2022
Photo of the Iowa State Capitol dome at night. This iconic Iowa photograph came from an Iowa
PBS initiative featuring Iowa imagery, sentimental symbols, and local landmarks. You can find
more iconic Iowa images by visiting https://www.iowapbs.org.
Photo courtesy of Bryon Houlgrave, Iowa PBS
State of Iowa
2360-8990-A000
STATE OF IOWA
SINGLE AUDIT REPORT
INDEPENDENT AUDITOR'S REPORT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
JUNE 30, 2022
ENTITY IDENTIFICATION NUMBER
EIN-42-0933966
State of Iowa
Table of Contents
Page
Cover Letter --------------------------------------------------------------------------------------------
5
Independent Auditor’s Report on Compliance for Each Major Federal Program,
on Internal Control over Compliance and Report on Schedule of Expenditures
of Federal Awards Required by the Uniform Guidance ---------------------------------------
6-9
Schedule of Expenditures of Federal Awards ----------------------------------------------------
12-22
Notes to Schedule of Expenditures of Federal Awards ------------------------------------------
24-26
Schedule of Findings and Questioned Costs:
Part I -------------------------------------------------------------------------------------------------
27-28
Part II ------------------------------------------------------------------------------------------------
29
Part III
U.S. Department of Labor ---------------------------------------------------------------------
31-46
U.S. Department of the Treasury ------------------------------------------------------------
47-50
Index of Findings by State Agency and Program Name -----------------------------------------
51
Iowa State Agencies by Agency Number -----------------------------------------------------------
52
State of Iowa
OFFICE OF AUDITOR OF STATE
STATE OF IOWA
State Capitol Building
Des Moines, Iowa 50319-0006
Telephone (515) 281-5834 Facsimile (515) 281-6518
Rob Sand
Auditor of State
-5-
September 26, 2023
To the Governor and Members of the General Assembly:
We are pleased to submit the Single Audit Report for the State of Iowa for the year ended
June 30, 2022. The audit of compliance was conducted in accordance with U.S. generally accepted
auditing standards, the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States, and Title 2, U.S. Code of Federal
Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements
for Federal Awards (Uniform Guidance).
The Single Audit Report reflects federal expenditures of approximately $12.4 billion. This
report includes significant deficiencies in internal control relating to major programs. The findings are
reported in the Schedule of Findings and Questioned Costs. The Single Audit Report includes an
unmodified opinion on the State’s compliance with requirements applicable to each of its major federal
programs.
The State of Iowa’s Annual Comprehensive Financial Report for the year ended June 30, 2022
has been issued separately by the Iowa Department of Administrative Services. In addition, in
accordance with Government Auditing Standards, our report on the State of Iowa’s internal control
over financial reporting and on our tests of its compliance with certain provisions of laws, regulations,
contracts and grant agreements and other matters was issued under separate cover. Copies of these
reports are available for review on the Auditor of State’s web site at Audit Reports – Auditor of State.
We would like to acknowledge the many courtesies and assistance extended to us by the staff
of the State agencies, offices and institutions during the course of our audit of compliance. Should
you have any questions concerning any of the above matters, we shall be pleased to discuss them with
you at your convenience.
Respectfully submitted,
Rob Sand
Auditor of State
OFFICE OF AUDITOR OF STATE
STATE OF IOWA
State Capitol Building
Des Moines, Iowa 50319-0004
Telephone (515) 281-5834 Facsimile (515) 281-6518
Rob Sand
Auditor of State
-6-
Independent Auditor’s Report on Compliance
for Each Major Federal Program, on Internal Control over Compliance
and Report on Schedule of Expenditures of Federal Awards
Required by the Uniform Guidance
To the Governor and Members of the General Assembly:
Report on Compliance for Each Major Federal Program
Opinion on each Major Federal Program
We have audited the State of Iowa’s compliance with the types of compliance requirements identified
as subject to audit in the U.S. Office of Management and Budget (OMB) Compliance Supplement that
could have a direct and material effect on the State of Iowa’s major federal programs for the year
ended June 30, 2022. The State of Iowa’s major federal programs are identified in the summary of
auditor’s results section of the accompanying Schedule of Findings and Questioned Costs.
The State of Iowa’s basic financial statements include the operations of the Iowa Finance Authority, a
discretely presented component unit and the Iowa State University, the University of Iowa and the
University of Northern Iowa, collectively, a major Enterprise Fund which expended $151,417,000 and
$1,188,346,000, respectively, in federal awards which is not included in the State of Iowa’s Schedule
of Expenditures of Federal Awards during the year ended June 30, 2022. Our audit, described below,
did not include the operations of the Iowa Finance Authority because other auditors were engaged to
perform an audit in accordance with the Uniform Guidance. Our audit, described below, also did not
include the operations of Iowa State University, the University of Iowa and the University of Northern
Iowa because those Schedule of Expenditures of Federal Awards were issued under separate cover.
In our opinion, the State of Iowa complied, in all material respects, with the compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for
the year ended June 30, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in
the United States of America (GAAS), the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States, and the
audit requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative
Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Our
responsibilities under those standards and the Uniform Guidance are further described in the
Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of State of Iowa and to meet our other ethical responsibilities, in
accordance with relevant ethical requirements relating to our audit. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on
compliance for each major federal program. Our audit does not provide a legal determination of State
of Iowa’s compliance with the compliance requirements referred to above.
-7-
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design,
implementation, and maintenance of effective internal control over compliance with the requirements
of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to
State of Iowa’s federal programs.
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the
compliance requirements referred to above occurred, whether due to fraud or error, and express an
opinion on State of Iowa’s compliance based on our audit. Reasonable assurance is a high level of
assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in
accordance with GAAS, Government Auditing Standards and the Uniform Guidance will always detect
material noncompliance when it exists. The risk of not detecting material noncompliance resulting
from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery,
intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the
compliance requirements referred to above is considered material, if there is a substantial likelihood
that, individually or in the aggregate, it would influence judgement made by a reasonable user of the
report on compliance about State of Iowa’s compliance with the requirements of each major federal
program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform
Guidance, we:
•
Exercise professional judgement and maintain professional skepticism throughout the audit.
•
Identify and assess the risks of material noncompliance, whether due to fraud or error, and
design and perform audit procedures responsive to those risks. Such procedures include
examining, on a test basis, evidence regarding State of Iowa’s compliance with the compliance
requirements referred to above and performing other such procedures as we considered
necessary in the circumstances.
•
Obtain an understanding of State of Iowa’s internal control over compliance relevant to the
audit in order to design audit procedures that are appropriate in the circumstances and to test
and report on internal control over compliance in accordance with the Uniform Guidance, but
not for the purpose of expressing an opinion on the effectiveness of State of Iowa’s internal
control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters,
the planned scope and timing of the audit and any significant deficiencies and material weaknesses in
internal control over compliance we identified during the audit.
Report on Internal Control Over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the
Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify
all deficiencies in internal control over compliance that might be material weaknesses or significant
deficiencies in internal control over compliance and therefore, material weaknesses or significant
deficiencies may exist that was not identified. We did not identify any deficiencies in internal control
over compliance that we consider to be material weaknesses. However, as discussed below, we did
identify certain deficiencies in internal control over compliance that we consider to be significant
deficiencies.
-8-
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent or detect and correct, noncompliance with a type of compliance
requirement of a federal program on a timely basis. A material weakness in internal control over
compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such
that there is a reasonable possibility that material noncompliance with a type of compliance
requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A
significant deficiency in internal control over compliance is a deficiency, or a combination of
deficiencies, in internal control over compliance with a type of compliance requirement of a federal
program that is less severe than a material weakness in internal control over compliance, yet
important enough to merit attention by those charged with governance. We consider the deficiencies in
internal control over compliance described in the accompanying Schedule of Findings and Questioned
Costs as items 2022-001 through 2022-015, to be significant deficiencies.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, no such opinion is expressed.
Government Auditing Standards requires the auditor to perform limited procedures on the State of
Iowa’s responses to the internal control over compliance findings identified in our audit described in
the accompanying Schedule of Findings and Questioned Costs. The State of Iowa’s responses were
not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we
express no opinion on the responses.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on the Schedule of Expenditures of Federal Awards Required by the Uniform Guidance
We have audited the financial statements of the governmental activities, the business-type activities,
the aggregate discretely presented component units, each major fund and the aggregate remaining
fund information of the State of Iowa as of and for the year ended June 30, 2022, and the related
Notes to Financial Statements, which collectively comprise the State of Iowa’s basic financial
statements. We issued our report thereon dated August 18, 2023, which contained unmodified
opinions on those financial statements. Our report includes a reference to other auditors who audited
the financial statements of the Tobacco Settlement Authority, the Iowa PBS Foundation, the Iowa
Public Radio, Inc., the Iowa Finance Authority, the University of Iowa Center for Advancement and
Affiliate, the Iowa State University Foundation, the University of Northern Iowa Foundation and the
University of Iowa Health System, as described in our report on the State of Iowa’s financial
statements. This report does not include the results of the other auditors’ testing of compliance for
each major federal program and internal control over compliance. The reporting entity also excludes
the University Funds, which are reported as a major enterprise fund as their single audits are reported
under separate cover. Our audit was conducted for the purpose of forming opinions on the financial
statements that collectively comprise the State of Iowa’s basic financial statements. The
accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional
analysis as required by the Uniform Guidance and is not a required part of the basic financial
statements. Such information is the responsibility of management and was derived from and relates
-9-
directly to the underlying accounting and other records used to prepare the basic financial
statements. The information has been subjected to the auditing procedures applied in the audit of the
basic financial statements and certain additional procedures, including comparing and reconciling
such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves, and other additional procedures
in accordance with U.S. generally accepted auditing standards. In our opinion, the Schedule of
Expenditures of Federal Awards is fairly stated in all material respects in relation to the basic financial
statements as a whole.
Ernest H, Ruben, Jr., CPA
Deputy Auditor of State
September 26, 2023, except for our report
on the Schedule of Expenditures of
Federal Awards, for which the date is
August 18, 2023
-10-
State of Iowa
-11-
Schedule of Expenditures of Federal Awards
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
U.S. Department of Agriculture
10.025
Plant and Animal Disease, Pest Control, and Animal Care
009
1,068,079
$
10.025
Plant and Animal Disease, Pest Control, and Animal Care
542
179,490
1,247,569
10.028
Wildlife Services
542
72,808
72,808
10.069
Conservation Reserve Program
009
179,143
10.069
Conservation Reserve Program
542
191,399
370,542
10.093
Voluntary Public Access and Habitat Incentive Program ($302,262 provided to
subrecipients)
542
356,296
356,296
10.170
Specialty Crop Block Grant Program - Farm Bill ($263,977 provided to subrecipients)
009
303,480
303,480
10.178
Trade Mitigation Program Eligible Recipient Agency Operational Funds (Food
Commodities)
401
93,900
93,900
10.475
Cooperative Agreements with States for Intrastate Meat and Poultry Inspection
009
2,051,524
2,051,524
10.479
Food Safety Cooperative Agreements (Passed through University of Iowa; FSIS-C-09-
2021)
009
124,902
124,902
10.525
Farm and Ranch Stress Assistance Network Competitive Grants Program ($287,425
provided to subrecipients)
009
287,425
287,425
10.541
Child Nutrition-Technology Innovation Grant
282
140,906
140,906
10.557
WIC Special Supplemental Nutrition Program for Women, Infants, and Children
($14,839,359 provided to subrecipients)
588
42,662,620
10.557
COVID-19, WIC Special Supplemental Nutrition Program for Women, Infants, and
Children ($566,026 provided to subrecipients)
588
882,115
43,544,735
10.558
Child and Adult Care Food Program ($24,070,543 provided to subrecipients)
282
26,332,573
10.558
COVID-19, Child and Adult Care Food Program ($1,682,903 provided to
subrecipients)
282
1,683,903
28,016,476
10.560
State Administrative Expenses for Child Nutrition
282
3,088,951
3,088,951
10.572
WIC Farmers' Market Nutrition Program (FMNP)
009
293,988
293,988
10.574
Team Nutrition Grants
282
80,220
80,220
10.575
Farm to School Grant Program
282
46,806
46,806
10.576
Senior Farmers Market Nutrition Program
009
291,241
291,241
10.579
Child Nutrition Discretionary Grants Limited Availability ($256,335 provided to
subrecipients)
282
256,335
256,335
10.649
Pandemic EBT Administrative Costs
282
203,868
10.649
Pandemic EBT Administrative Costs
401
1,783,741
1,987,609
10.664
Cooperative Forestry Assistance ($48,579 provided to subrecipients)
542
1,133,169
1,133,169
10.676
Forest Legacy Program
542
49,144
49,144
10.678
Forest Stewardship Program
542
280,680
280,680
10.680
Forest Health Protection
542
76,471
76,471
10.689
Community Forest and Open Space Conservation Program (CFP)
542
449
449
10.698
State & Private Forestry Cooperative Fire Assistance ($261,116 provided to
subrecipients)
542
274,188
274,188
10.902
Soil and Water Conservation
009
259,790
10.902
Soil and Water Conservation
542
437,875
697,665
SNAP Cluster:
10.551
Supplemental Nutrition Assistance Program
401
885,794,954
10.561
State Administrative Matching Grants for the Supplemental Nutrition Assistance
Program (Administrative Costs) ($3,708,382 provided to subrecipients)
401
29,826,639
915,621,593
Child Nutrition Cluster:
10.553
School Breakfast Program ($180 provided to subrecipients)
282
38,532
10.555
National School Lunch Program ($351,719,008 provided to subrecipients)
282
351,889,547
10.555
COVID-19, National School Lunch Program ($6,604,425 provided to subrecipients)
282
6,621,607
358,511,154
10.556
Special Milk Program for Children ($30,201 provided to subrecipients)
282
30,201
10.559
Summer Food Service Program for Children ($11,636,513 provided to subrecipients)
282
13,187,597
10.582
Fresh Fruit and Vegetable Program ($3,274,702 provided to subrecipients)
282
3,308,962
375,076,446
Food Distribution Cluster:
10.565
Commodity Supplemental Food Program ($252,209 provided to subrecipients)
401
263,574
10.568
Emergency Food Assistance Program (Administrative Costs) ($1,610,937 provided to
subrecipients)
401
1,679,869
10.569
Emergency Food Assistance Program (Food Commodities)
401
8,605,030
10,548,473
Total U.S. Department of Agriculture
1,386,413,991
1,386,413,991
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
-12-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
U.S. Department of Commerce
11.553
Special Projects
285
1,040
1,040
Economic Development Cluster:
11.307
Economic Adjustment Assistance
269
79,761
79,761
Total U.S. Department of Commerce
80,801
80,801
U.S. Department of Defense
12.112
Payments to States in Lieu of Real Estate Taxes ($410,873 provided to subrecipients)
655
410,873
410,873
12.113
State Memorandum of Agreement Program for the Reimbursement of Technical
Services
542
53,822
53,822
12.400
Military Construction, National Guard
582
3,748,532
3,748,532
12.401
National Guard Military Operations and Maintenance (O&M) Projects
582
43,169,785
43,169,785
Other Federal Assistance:
12.U01
Unknown Title - Department of the Army - Condition 5
542
521,001
521,001
Total U.S. Department of Defense
47,904,013
47,904,013
U.S. Department of Housing and Urban Development
14.228
Community Development Block Grants/State's program and Non-Entitlement Grants
in Hawaii ($36,932,506 provided to subrecipients)
269
72,959,120
14.228
COVID-19, Community Development Block Grants/State's program and Non-
Entitlement Grants in Hawaii ($3,753,239 provided to subrecipients)
269
3,753,239
76,712,359
14.401
Fair Housing Assistance Program State and Local
167
449,654
449,654
CDBG-Disaster Recovery Grants- Pub. L.No. 113-2 Cluster:
14.272
National Disaster Resilience Competition ($14,899,374 provided to subrecipients)
269
16,928,494
16,928,494
Total U.S. Department of Housing and Urban Development
94,090,507
94,090,507
U.S. Department of Interior
15.250
Regulation of Surface Coal Mining and Surface Effects of Underground Coal Mining
009
46,557
46,557
15.252
Abandoned Mine Land Reclamation (AMLR)
009
2,509,244
2,509,244
15.608
Fish and Wildlife Management Assistance
542
99,036
99,036
15.615
Cooperative Endangered Species Conservation Fund
542
278,626
278,626
15.623
North American Wetlands Conservation Fund ($300,000 provided to subrecipients)
542
1,712,794
1,712,794
15.634
State Wildlife Grants ($84,243 provided to subrecipients)
542
786,324
786,324
15.653
National Outreach and Communication
542
20,000
20,000
15.654
National Wildlife Refuge System Enhancements
542
11,030
11,030
15.664
Fish and Wildlife Coordination and Assistance
542
22,791
22,791
15.684
White-nose Syndrome National Response Implementation
542
30,476
30,476
15.904
Historic Preservation Fund Grants-In-Aid
259
1,033,069
1,033,069
15.916
Outdoor Recreation Acquisition, Development and Planning
542
2,254,535
2,254,535
15.978
Upper Mississippi River Restoration Long Term Resource Monitoring
542
477,708
477,708
15.980
National Ground-Water Monitoring Network
542
1,072
1,072
Fish and Wildlife Cluster:
15.605
Sport Fish Restoration
542
6,359,905
15.611
Wildlife Restoration and Basic Hunter Education
542
11,302,503
17,662,408
Total U.S. Department of Interior
26,945,670
26,945,670
U.S. Department of Justice
16.017
Sexual Assault Services Formula Program ($412,936 provided to subrecipients)
112
412,936
412,936
16.034
COVID-19, Coronavirus Emergency Supplemental Funding Program
642
1,461,950
1,461,950
16.540
Juvenile Justice and Delinquency Prevention ($221,400 provided to subrecipients)
379
313,523
313,523
16.543
Missing Children's Assistance
595
342,724
342,724
16.550
State Justice Statistics Program for Statistical Analysis Centers
379
214,189
214,189
16.560
National Institute of Justice Research, Evaluation, and Development Project Grants
642
198,137
198,137
16.575
Crime Victim Assistance ($13,999,059 provided to subrecipients)
112
14,789,461
14,789,461
16.576
Crime Victim Compensation
112
3,566,020
3,566,020
16.582
Crime Victim Assistance/Discretionary Grants
112
576,482
576,482
-13-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
U.S. Department of Justice (continued)
16.585
Drug Court Discretionary Grant Program
227
83,032
16.585
Drug Court Discretionary Grant Program
444
117,301
200,333
16.588
Violence Against Women Formula Grants ($1,204,871 provided to subrecipients)
112
1,587,172
1,587,172
16.590
Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program
444
84,820
84,820
16.593
Residential Substance Abuse Treatment for State Prisoners
642
209,913
209,913
16.606
State Criminal Alien Assistance Program
238
129,548
129,548
16.609
Project Safe Neighborhoods
642
219,825
219,825
16.710
Public Safety Partnership and Community Policing Grants
595
692,625
692,625
16.726
Juvenile Mentoring Program ($219,365 provided to subrecipients)
269
314,442
16.726
Juvenile Mentoring Program
427
75,000
389,442
16.734
Special Data Collections and Statistical Studies
595
174,993
174,993
16.738
Edward Byrne Memorial Justice Assistance Grant Program
642
1,796,390
1,796,390
16.741
DNA Backlog Reduction Program
112
181,251
16.741
DNA Backlog Reduction Program
595
571,306
752,557
16.742
Paul Coverdell Forensic Sciences Improvement Grant Program
642
30,412
30,412
16.750
Support for Adam Walsh Act Implementation Grant Program
595
32,237
32,237
16.751
Edward Byrne Memorial Competitive Grant Program
642
17,598
17,598
16.754
Harold Rogers Prescription Drug Monitoring Program
642
11,602
11,602
16.812
Second Chance Act Reentry Initiative
222
186,667
16.812
Second Chance Act Reentry Initiative
226
9,709
16.812
Second Chance Act Reentry Initiative
379
205,047
401,423
16.813
NICS Act Record Improvement Program
595
671,649
671,649
16.816
John R. Justice Prosecutors and Defenders Incentive Act
642
116,829
116,829
16.820
Postconviction Testing of DNA Evidence
642
73,055
73,055
16.828
Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project
HOPE
221
15,204
16.828
Swift, Certain, and Fair Supervision Program: Applying the Principles Behind Project
HOPE
226
63,687
78,891
16.833
National Sexual Assault Kit Initiative ($34,292 provided to subrecipients)
112
37,267
37,267
16.838
Comprehensive Opioid, Stimulant, and Substance Abuse Program
642
434,834
434,834
16.839
STOP School Violence
282
137,103
137,103
16.922
Equitable Sharing Program
595
21,703
21,703
Total U.S. Department of Justice
30,177,643
30,177,643
U.S. Department of Labor
17.002
Labor Force Statistics
309
1,844,620
1,844,620
17.005
Compensation and Working Conditions
309
122,303
122,303
17.225
Unemployment Insurance
309
520,636,678
17.225
COVID-19, Unemployment Insurance
309
63,966,026
584,602,704
17.235
Senior Community Service Employment Program ($636,909 provided to
subrecipients)
297
732,602
732,602
17.245
Trade Adjustment Assistance
309
2,263,892
2,263,892
17.271
Work Opportunity Tax Credit Program (WOTC)
309
168,995
168,995
17.273
Temporary Labor Certification for Foreign Workers
309
276,324
276,324
17.277
WIOA National Dislocated Worker Grants / WIA National Emergency Grants
($223,638 provided to subrecipients)
309
352,115
352,115
17.285
Apprenticeship USA Grants ($455,675 provided to subrecipients)
309
1,144,564
1,144,564
17.503
Occupational Safety and Health State Program
309
2,111,035
2,111,035
17.504
Consultation Agreements
309
794,537
794,537
Employment Service Cluster:
17.207
Employment Service/Wagner-Peyser Funded Activities
309
5,802,790
17.801
Jobs for Veterans State Grants ($2,200 provided to subrecipients)
309
1,604,917
7,407,707
WIOA Cluster:
17.258
WIOA Adult Program ($3,279,349 provided to subrecipients)
309
3,598,553
17.259
WIOA Youth Activities ($3,840,410 provided to subrecipients)
309
4,452,251
17.278
WIOA Dislocated Worker Formula Grants ($2,707,175 provided to subrecipients)
309
3,609,456
11,660,260
Total U.S. Department of Labor
613,481,658
613,481,658
U.S. Department of Transportation
20.106
Airport Improvement Program and COVID-19 Airports Programs
645
512,314
512,314
20.232
Commercial Driver's License Program Implementation Grant
645
185,647
185,647
20.505
Metropolitan Transportation Planning and State and Non-Metropolitan Planning and
Research ($584,399 provided to subrecipients)
645
584,399
584,399
-14-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
U.S. Department of Transportation (continued)
20.509
Formula Grants for Rural Areas and Tribal Transit Program ($11,214,953 provided to
subrecipients)
645
11,214,953
20.509
COVID-19, Formula Grants for Rural Areas and Tribal Transit Program ($15,361,053
provided to subrecipients)
645
15,361,053
26,576,006
20.614
National Highway Traffic Safety Administration (NHTSA) Discretionary Safety Grants
and Cooperative Agreements
645
49,778
49,778
20.615
E-911 Grant Program
583
568,627
568,627
20.700
Pipeline Safety Program State Base Grant
219
588,745
588,745
20.703
Interagency Hazardous Materials Public Sector Training and Planning Grants
583
484,648
484,648
20.720
State Damage Prevention Program Grants
219
100,000
100,000
20.721
PHMSA Pipeline Safety Program One Call Grant
219
48,931
48,931
20.933
National Infrastructure Investments ($5,529,079 provided to subrecipients)
645
5,729,846
5,729,846
Highway Planning and Construction Cluster:
20.205
Highway Planning and Construction ($40,907,116 provided to subrecipients)
645
738,152,488
20.205
COVID-19, Highway Planning and Construction ($60,593,617 provided to
subrecipients)
645
60,593,617
798,746,105
20.219
Recreational Trails Program ($3,066,674 provided to subrecipients)
645
3,066,674
20.224
Federal Lands Access Program ($1,045,000 provided to subrecipients)
645
1,045,000
802,857,779
FMCSA Cluster:
20.218
Motor Carrier Safety Assistance ($1,529,357 provided to subrecipients)
645
7,640,951
20.237
Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative
Agreements
645
1,011,267
8,652,218
Federal Transit Cluster:
20.500
Federal Transit Capital Investment Grants ($110,543 provided to subrecipients)
645
110,543
20.507
Federal Transit Formula Grants ($3,959,469 provided to subrecipients)
645
3,959,469
20.526
Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Programs
($5,693,206 provided to subrecipients)
645
5,693,206
9,763,218
Transit Services Programs Cluster:
20.513
Enhanced Mobility of Seniors and Individuals with Disabilities ($2,107,270 provided
to subrecipients)
645
2,107,270
20.513
COVID-19, Enhanced Mobility of Seniors and Individuals with Disabilities ($246,507
provided to subrecipients)
645
246,507
2,353,777
Highway Safety Cluster:
20.600
State and Community Highway Safety ($1,372,060 provided to subrecipients)
595
3,041,269
20.616
National Priority Safety Programs ($649,692 provided to subrecipients)
595
3,302,503
6,343,772
Total U.S. Department of Transportation
865,399,705
865,399,705
U.S. Department of Treasury
21.016
Equitable Sharing
645
84,834
84,834
21.019
COVID-19, Coronavirus Relief Fund ($205,000 provided to subrecipients)
532
67,654,293
67,654,293
21.027
COVID-19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
($22,300,569 provided to subrecipients)
532
58,399,556
58,399,556
Total U.S. Department of Treasury
126,138,683
126,138,683
U.S. Equal Employment Opportunity Commission
30.001
Employment Discrimination Title VII of the Civil Rights Act of 1964
167
515,518
515,518
Total U.S. Equal Employment Opportunity Commission
515,518
515,518
U.S. General Services Administration
39.003
Donation of Federal Surplus Personal Property
250
1,041,300
1,041,300
Total U.S. General Services Administration
1,041,300
1,041,300
Library of Congress
42.U01
Unknown Title
259
57,630
57,630
Total Library of Congress
57,630
57,630
-15-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
National Endowment for the Arts and the Humanities
45.025
Promotion of the Arts Partnership Agreements
259
709,735
45.025
COVID-19, Promotion of the Arts Partnership Agreements
259
786,800
1,496,535
45.129
Promotion of the Humanities Federal/State Partnership
259
1,556,470
1,556,470
45.149
Promotion of the Humanities Division of Preservation and Access
259
29,565
45.149
Promotion of the Humanities Division of Preservation and Access
282
1,800
31,365
45.310
Grants to States
282
2,242,843
45.310
COVID-19, Grants to States ($1,499,988 provided to subrecipients)
282
2,185,431
4,428,274
Total National Endowment for the Arts and the Humanities
7,512,644
7,512,644
U.S. Small Business Administration
59.061
State Trade Expansion ($187,311 provided to subrecipients)
269
187,354
187,354
59.075
COVID-19, Shuttered Venue Operators Grant Program
011
8,154,041
8,154,041
Total U.S. Small Business Administration
8,341,395
8,341,395
U.S. Department of Veterans Affairs
64.005
Grants to States for Construction of State Home Facilities
671
3,504,384
3,504,384
64.009
Veterans Medical Care Benefits
671
10,629
10,629
64.012
Veterans Prescription Service
671
23,420
23,420
64.014
Veterans State Domiciliary Care
671
847,493
847,493
64.015
Veterans State Nursing Home Care
671
17,190,971
17,190,971
64.203
Veterans Cemetery Grants Program
670
453,857
453,857
Total U.S. Department of Veterans Affairs
22,030,754
22,030,754
U.S. Environmental Protection Agency
66.032
State Indoor Radon Grants ($100,000 provided to subrecipients)
588
176,940
176,940
66.034
Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose
Activities Relating to the Clean Air Act ($37,500 provided to subrecipients)
542
472,603
472,603
66.040
Diesel Emissions Reduction Act (DERA) State Grants
645
289,081
289,081
66.204
Multipurpose Grants to States and Tribes
542
20,619
66.204
Multipurpose Grants to States and Tribes
588
2,857
23,476
66.419
Water Pollution Control State, Interstate, and Tribal Program Support
542
87,413
87,413
66.436
Surveys, Studies, Investigations, Demonstrations, and Training Grants and
Cooperative Agreements - Section 104(b)(3) of the Clean Water Act
009
3,350
3,350
66.442
Assistance for Small and Disadvantaged Communities Drinking Water Grant Program
(SDWA 1459A) ($12,176 provided to subrecipients)
542
12,176
12,176
66.444
Lead Testing in School and Child Care Program Drinking Water (SDWA 1464(d))
282
32,625
32,625
66.454
Water Quality Management Planning ($276,000 provided to subrecipients)
542
384,768
384,768
66.460
Nonpoint Source Implementation Grants ($1,723,793 provided to subrecipients)
542
3,436,862
3,436,862
66.475
Gulf of Mexico Program ($48,605 provided to subrecipients)
009
561,405
561,405
66.605
Performance Partnership Grants
009
1,064,197
66.605
Performance Partnership Grants ($287,343 provided to subrecipients)
542
5,767,491
66.605
Performance Partnership Grants
588
467,465
7,299,153
66.608
Environmental Information Exchange Network Grant Program and Related Assistance
542
9,568
9,568
66.708
Pollution Prevention Grants Program
542
159,029
159,029
66.717
Source Reduction Assistance
542
31,909
31,909
66.802
Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative
Agreements
542
363,161
363,161
66.804
Underground Storage Tank (UST) Prevention, Detection, and Compliance Program
542
404,239
404,239
66.805
Leaking Underground Storage Tank Trust Fund Corrective Action Program
542
591,259
591,259
66.817
State and Tribal Response Program Grants ($265,480 provided to subrecipients)
542
626,264
626,264
Clean Water State Revolving Fund (CWSRF) Cluster:
66.458
Capitalization Grants for Clean Water State Revolving Funds ($20,788,167 provided
to subrecipients)
542
1,702,843,331
1,702,843,331
Drinking Water State Revolving Fund (DWSRF) Cluster:
66.468
Capitalization Grants for Drinking Water State Revolving Funds ($13,672,800
provided to subrecipients)
542
541,057,137
541,057,137
Total U.S. Environmental Protection Agency
2,258,865,749
2,258,865,749
-16-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
U.S. Department of Energy
81.041
State Energy Program ($853,350 provided to subrecipients)
269
2,168,423
2,168,423
81.042
Weatherization Assistance for Low-Income Persons ($6,092,449 to subrecipients)
379
6,824,728
6,824,728
81.086
Conservation Research and Development
269
52,008
52,008
81.106
Transport of Transuranic Wastes to the Waste Isolation Pilot Plant: States and Tribal
Concerns, Proposed Solutions
588
148,008
148,008
Total U.S. Department of Energy
9,193,167
9,193,167
U.S. Department of Education
84.002
Adult Education - Basic Grants to States ($3,405,279 provided to subrecipients)
282
4,001,943
4,001,943
84.010
Title I Grants to Local Educational Agencies ($101,594,760 provided to subrecipients)
282
103,231,853
103,231,853
84.011
Migrant Education State Grant Program ($1,607,566 provided to subrecipients)
282
2,537,220
2,537,220
84.013
Title I State Agency Program for Neglected and Delinquent Children and Youth
282
491,239
491,239
84.048
Career and Technical Education -- Basic Grants to States ($11,661,729 provided to
subrecipients)
282
13,224,499
13,224,499
84.126
Rehabilitation Services Vocational Rehabilitation Grants to States
131
5,898,893
84.126
Rehabilitation Services Vocational Rehabilitation Grants to States
283
27,924,459
33,823,352
84.144
Migrant Education Coordination Program
282
65,483
65,483
84.161
Rehabilitation Services Client Assistance Program
379
128,408
128,408
84.177
Rehabilitation Services Independent Living Services for Older Individuals Who are
Blind
131
303,432
303,432
84.181
Special Education-Grants for Infants and Families ($2,891,524 provided to
subrecipients)
282
4,349,717
84.181
COVID-19, Special Education-Grants for Infants and Families ($471,313 provided to
subrecipients)
282
471,313
4,821,030
84.187
Supported Employment Services for Individuals with the Most Significant Disabilities
283
242,463
242,463
84.196
Education for Homeless Children and Youth ($398,391 provided to subrecipients)
282
500,416
500,416
84.287
Twenty-First Century Community Learning Centers ($6,971,301 provided to
subrecipients)
282
7,343,699
7,343,699
84.326
Special Education Technical Assistance and Dissemination to Improve Services and
Results for Children with Disabilities
617
629,456
629,456
84.334
Gaining Early Awareness and Readiness for Undergraduate Programs
284
3,259,098
3,259,098
84.358
Rural Education ($305,415 provided to subrecipients)
282
328,922
328,922
84.365
English Language Acquisition State Grants ($3,665,717 provided to subrecipients)
282
3,815,304
3,815,304
84.367
Supporting Effective Instruction State Grants (formerly Improving Teacher Quality
State Grants) ($15,145,520 provided to subrecipients)
282
15,739,303
15,739,303
84.368
Competitive Grants for State Assessments (formerly Grants for Enhanced Assessment
Instruments)
282
2,148,139
2,148,139
84.369
Grants for State Assessments and Related Activities ($189,056 provided to
subrecipients)
282
5,008,538
5,008,538
84.372
Statewide Longitudinal Data Systems
282
576,370
576,370
84.424
Student Support and Academic Enrichment Program ($6,859,358 provided to
subrecipients)
282
7,172,775
7,172,775
84.425B COVID-19, Education Stabilization Fund ($1,212,703 provided to subrecipients)
282
2,775,506
84.425C COVID-19, Education Stabilization Fund ($8,395,422 provided to subrecipients)
282
8,395,422
84.425D COVID-19, Education Stabilization Fund ($132,296,804 provided to subrecipients)
282
133,922,322
84.425R COVID-19, Education Stabilization Fund ($11,683,670 provided to subrecipients)
282
11,887,195
84.425U COVID-19, Education Stabilization Fund ($233,339,983 provided to subrecipients)
282
236,785,895
84.425V COVID-19, Education Stabilization Fund ($2,354,400 provided to subrecipients)
282
2,554,400
84.425W COVID-19, Education Stabilization Fund ($781,359 provided to subrecipients)
282
781,359
397,102,099
84.426
Randolph - Sheppard - Financial Relief and Restoration Payments
131
203,600
203,600
Special Education Cluster (IDEA):
84.027
Special Education Grants to States ($122,861,296 provided to subrecipients)
282
132,281,441
84.027
COVID-19, Special Education Grants to States ($16,959,698 provided to
subrecipients)
282
16,959,698
149,241,139
84.173
Special Education Preschool Grants ($3,037,231 provided to subrecipients)
282
4,140,703
84.173
COVID-19, Special Education Preschool Grants ($1,589,135 provided to
subrecipients)
282
1,589,135
5,729,838
154,970,977
Total U.S. Department of Education
761,669,618
761,669,618
-17-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
National Archives and Records Administration
89.003
National Historical Publications and Records Grants
259
1,766
1,766
Total National Archives and Records Administration
1,766
1,766
U.S. Election Assistance Commission
90.404
2018 HAVA Election Security Grants ($498,694 provided to subrecipients)
635
1,652,984
1,652,984
Total U.S. Election Assistance Commission
1,652,984
1,652,984
U.S. Department of Health and Human Services
93.041
Special Programs for the Aging, Title VII, Chapter 3, Programs for Prevention of Elder
Abuse, Neglect, and Exploitation
297
44,296
44,296
93.042
Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman
Services for Older Individuals
297
42,563
93.042
COVID-19, Special Programs for the Aging, Title VII, Chapter 2, Long Term Care
Ombudsman Services for Older Individuals
297
67,403
109,966
93.043
Special Programs for the Aging, Title III, Part D, Disease Prevention and Health
Promotion Services ($238,546 provided to subrecipients)
297
251,436
251,436
93.048
Special Programs for the Aging, Title IV, and Title II, Discretionary Projects
216
233,344
93.048
Special Programs for the Aging, Title IV, and Title II, Discretionary Projects ($325,749
provided to subrecipients)
297
326,024
93.048
COVID-19, Special Programs for the Aging, Title IV, and Title II, Discretionary
Projects ($413,693 provided to subrecipients)
297
413,693
973,061
93.052
National Family Caregiver Support, Title III, Part E ($1,537,629 provided to
subrecipients)
297
1,636,272
1,636,272
93.060
Sexual Risk Avoidance Education ($202,844 provided to subrecipients)
588
329,325
329,325
93.065
Laboratory Leadership, Workforce Training and Management Development, Improving
Public Health Laboratory Infrastructure
($342,680 provided to subrecipients)
588
346,216
346,216
93.069
Public Health Emergency Preparedness ($4,247,522 provided to subrecipients)
588
5,995,879
5,995,879
93.070
Environmental Public Health and Emergency Response ($211,301 provided to
subrecipients)
588
1,255,204
1,255,204
93.071
Medicare Enrollment Assistance Program
216
147,238
93.071
Medicare Enrollment Assistance Program ($139,150 provided to subrecipients)
297
139,150
286,388
93.079
Cooperative Agreements to Promote Adolescent Health through School-Based
HIV/STD Prevention and School-Based Surveillance ($52,905 provided to
subrecipients)
588
117,483
117,483
93.087
Enhance Safety of Children Affected by Substance Abuse
444
506,387
506,387
93.088
Advancing System Improvements for Key Issues in Women's Health
588
5,490
5,490
93.090
Guardianship Assistance
401
126,356
126,356
93.092
Affordable Care Act (ACA) Personal Responsibility Education Program ($374,161
provided to subrecipients)
588
496,129
496,129
93.103
Food and Drug Administration Research
009
1,061,764
93.103
Food and Drug Administration Research
427
460,000
1,521,764
93.110
Maternal and Child Health Federal Consolidated Programs ($3,822,040 provided to
subrecipients)
588
4,000,120
4,000,120
93.116
Project Grants and Cooperative Agreements for Tuberculosis Control Programs
($172,358 provided to subrecipients)
588
463,899
463,899
93.127
Emergency Medical Services for Children
588
112,604
112,604
93.130
Cooperative Agreements to States/Territories for the Coordination and Development
of Primary Care Offices
588
169,619
169,619
93.136
Injury Prevention and Control Research and State and Community Based Programs
($2,096,676 provided to subrecipients)
588
3,580,375
3,580,375
93.150
Projects for Assistance in Transition from Homelessness (PATH) ($244,238 provided
to subrecipients)
401
251,501
251,501
93.155
Rural Health Research Centers ($7,107,346 provided to subrecipients)
588
7,107,346
7,107,346
93.165
Grants to States for Loan Repayment ($192,653 provided to subrecipients)
588
192,653
192,653
93.184
Disabilities Prevention ($65,959 provided to subrecipients)
588
91,822
93.184
Disabilities Prevention (Passed through University of Alabama at Birmingham;
000512145-SC012) ($24,905 provided to subrecipients)
588
24,905
116,727
93.197
Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead
Poisoning Prevention and Surveillance of Blood Lead Levels in Children ($133,750
provided to subrecipients)
588
528,413
528,413
93.217
Family Planning Services ($1,032,121 provided to subrecipients)
588
1,296,220
1,296,220
-18-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
U.S. Department of Health and Human Services (continued)
93.234
Traumatic Brain Injury State Demonstration Grant Program ($35,503 provided to
subrecipients)
588
170,321
170,321
93.235
Title V State Sexual Risk Avoidance Education (Title V State SRAE) Program ($71,366
provided to subrecipients)
588
112,389
112,389
93.236
Grants to States to Support Oral Health Workforce Activities ($240,100 provided to
subrecipients)
588
423,390
423,390
93.241
State Rural Hospital Flexibility Program ($628,808 provided to subrecipients)
588
860,460
860,460
93.243
Substance Abuse and Mental Health Services Projects of Regional and National
Significance
226
187,285
93.243
Substance Abuse and Mental Health Services Projects of Regional and National
Significance
401
18,288
93.243
Substance Abuse and Mental Health Services Projects of Regional and National
Significance
444
332,582
93.243
Substance Abuse and Mental Health Services Projects of Regional and National
Significance ($3,707,500 provided to subrecipients)
588
4,959,862
93.243
Substance Abuse and Mental Health Services Projects of Regional and National
Significance
642
30,803
5,528,820
93.251
Early Hearing Detection and Intervention
588
185,146
185,146
93.262
Occupational Safety and Health Program
588
32,171
32,171
93.268
Immunization Cooperative Agreements ($836,151 provided to subrecipients)
588
41,980,259
93.268
COVID-19, Immunization Cooperative Agreements ($9,745,726 provided to
subrecipients)
588
10,753,157
52,733,416
93.270
Viral Hepatitis Prevention and Control ($215,140 provided to subrecipients)
588
616,341
616,341
93.276
Drug-Free Communities Support Program Grants
642
111,741
111,741
93.301
Small Rural Hospital Improvement Grant Program ($830,362 provided to
subrecipients)
588
887,793
93.301
COVID-19, Small Rural Hospital Improvement Grant Program ($1,035,314 provided
to subrecipients)
588
1,035,314
1,923,107
93.314
Early Hearing Detection and Intervention Information System (EHDI-IS) Surveillance
Program
588
162,845
162,845
93.323
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ($1,535,465
provided to subrecipients)
588
2,016,055
93.323
COVID-19, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)
($41,657,362 provided to subrecipients)
588
54,736,199
56,752,254
93.324
State Health Insurance Assistance Program
216
585,987
585,987
93.334
The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions
related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and
Local Levels ($38,834 provided to subrecipients)
588
245,271
245,271
93.336
Behavioral Risk Factor Surveillance System ($190,309 provided to subrecipients)
588
313,974
313,974
93.354
COVID-19, Public Health Emergency Response: Cooperative Agreement for
Emergency Response: Public Health Crisis Response ($1,561,763 provided to
subrecipients)
588
2,228,958
2,228,958
93.366
State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral
Health Outcomes ($123,699 provided to subrecipients)
588
345,650
345,650
93.369
ACL Independent Living State Grants
283
360,598
360,598
93.387
National and State Tobacco Control Program ($152,049 provided to subrecipients)
588
1,233,931
1,233,931
93.391
Activities to Support State, Tribal, Local and Territorial (STLT) Health Department
Response to Public Health or Healthcare Crises ($5,845,918 provided to
subrecipients)
588
7,738,607
7,738,607
93.421
Strengthening Public Health Systems and Services through National Partnerships to
Improve and Protect the Nation’s Health (Passed through Council of State &
Territorial Epidemiologists; NU38OT00297) ($90,997 provided to subrecipients)
588
151,156
93.421
Strengthening Public Health Systems and Services through National Partnerships to
Improve and Protect the Nation’s Health (Passed through The Nemours Foundation:
NU38OT000304) ($73,450 provided to subrecipients)
588
120,832
93.421
Strengthening Public Health Systems and Services through National Partnerships to
Improve and Protect the Nation’s Health (Passed through National Association of
Chronic Disease Directors; NU38OT000286) ($1,240 provided to subrecipients)
588
13,150
285,138
93.426
Improving the Health of Americans through Prevention and Management of Diabetes
and Heart Disease and Stroke ($1,052,728 provided to subrecipients)
588
1,882,880
1,882,880
93.436
WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE
NATION (WISEWOMAN) ($356,772 provided to subrecipients)
588
639,923
639,923
93.471
Title IV-E Kinship Navigator Program ($66,499 provided to subrecipients)
401
66,499
66,499
93.472
Title IV-E Prevention Program ($74,929 provided to subrecipients)
401
4,674,604
4,674,604
93.478
Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees
($3,000 provided to subrecipients)
588
85,900
85,900
-19-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
U.S. Department of Health and Human Services (continued)
93.498
COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
407
2,130,878
93.498
COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
409
1,466,049
93.498
COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
412
816,927
93.498
COVID-19, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
671
4,847,353
9,261,207
93.499
Low Income Household Water Assistance Program ($ 5,124,085 provided to
subrecipients)
379
5,199,954
5,199,954
93.556
MaryLee Allen Promoting Safe and Stable Families Program ($2,651,211 provided to
subrecipients)
401
4,219,884
4,219,884
93.558
Temporary Assistance for Needy Families ($28,788,905 provided to subrecipients)
401
69,901,942
69,901,942
93.563
Child Support Enforcement ($1,106,886 provided to subrecipients)
401
39,210,995
39,210,995
93.564
Child Support Enforcement Research
401
200,059
200,059
93.566
Refugee and Entrant Assistance State/Replacement Designee Administered Programs
($193,843 provided to subrecipients)
401
2,143,585
2,143,585
93.568
Low-Income Home Energy Assistance ($99,101,134 provided to subrecipients)
379
99,171,103
99,171,103
93.569
Community Services Block Grant ($10,587,093 provided to subrecipients)
379
10,887,986
10,887,986
93.586
State Court Improvement Program
444
461,955
461,955
93.590
Community-Based Child Abuse Prevention Grants ($496,096 provided to
subrecipients)
401
514,526
514,526
93.597
Grants to States for Access and Visitation Programs ($91,244 provided to
subrecipients)
401
91,244
91,244
93.599
Chafee Education and Training Vouchers Program (ETV)
401
1,191,726
1,191,726
93.603
Adoption and Legal Guardianship Incentive Payments ($180,000 provided to
subrecipients)
401
1,527,210
1,527,210
93.630
Developmental Disabilities Basic Support and Advocacy Grants ($392,739 provided to
subrecipients)
401
1,126,493
1,126,493
93.643
Children's Justice Grants to States ($2,300 provided to subrecipients)
401
205,161
205,161
93.645
Stephanie Tubbs Jones Child Welfare Services Program ($1,832,186 provided to
subrecipients)
401
2,896,574
2,896,574
93.658
Foster Care Title IV-E ($7,763,189 provided to subrecipients)
401
19,309,880
19,309,880
93.659
Adoption Assistance ($3,191,937 provided to subrecipients)
401
51,471,544
51,471,544
93.665
COVID-19, Emergency Grants to Address Mental and Substance Use Disorders
During COVID-19 ($1,195,116 provided to subrecipients)
588
1,345,877
1,345,877
93.667
Social Services Block Grant ($13,678,600 provided to subrecipients)
401
28,306,338
28,306,338
93.669
Child Abuse and Neglect State Grants ($69,900 provided to subrecipients)
401
869,380
869,380
93.671
Family Violence Prevention and Services/Domestic Violence Shelter and Supportive
Services ($2,078,424 provided to subrecipients)
112
2,078,424
93.671
COVID-19, Family Violence Prevention and Services/Domestic Violence Shelter and
Supportive Services ($48,808 provided to subrecipients)
112
48,808
2,127,232
93.674
John H. Chafee Foster Care Program for Successful Transition to Adulthood
($2,240,365 provided to subrecipients)
401
3,466,329
3,466,329
93.747
Elder Abuse Prevention Interventions Program ($60,283 provided to subrecipients)
401
718,702
718,702
93.761
Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public
Health (PPHF) ($77,825 provided to subrecipients)
297
104,205
104,205
93.767
Children's Health Insurance Program ($43,542 provided to subrecipients)
401
135,783,983
135,783,983
93.779
Centers for Medicare and Medicaid Services (CMS) Research, Demonstrations and
Evaluations
427
283,884
283,884
93.788
Opioid STR ($4,491,597 provided to subrecipients)
588
8,387,552
8,387,552
93.791
Money Follows the Person Rebalancing Demonstration
401
7,720,031
7,720,031
93.800
Organized Approaches to Increase Colorectal Cancer Screening ($512,617 provided to
subrecipients)
588
876,601
876,601
93.870
Maternal, Infant and Early Childhood Home Visiting Grant ($5,137,455 provided to
subrecipients)
588
5,810,731
5,810,731
93.889
National Bioterrorism Hospital Preparedness Program ($1,305,732 provided to
subrecipients)
588
2,096,816
93.889
COVID-19, National Bioterrorism Hospital Preparedness Program ($423,951 provided
to subrecipients)
588
423,951
2,520,767
93.898
Cancer Prevention and Control Programs for State, Territorial and Tribal
Organizations ($1,977,898 provided to subrecipients)
588
2,740,926
2,740,926
93.913
Grants to States for Operation of State Offices of Rural Health ($72,600 provided to
subrecipients)
588
238,257
238,257
93.917
HIV Care Formula Grants ($4,184,437 provided to subrecipients)
588
4,907,172
93.917
COVID-19, HIV Care Formula Grants ($4,786,167 provided to subrecipients)
588
5,871,688
10,778,860
93.940
HIV Prevention Activities Health Department Based ($785,085 provided to
subrecipients)
588
1,422,405
1,422,405
93.945
Assistance Programs for Chronic Disease Prevention and Control ($11,750 provided
to subrecipients)
588
51,488
51,488
-20-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
U.S. Department of Health and Human Services (continued)
93.946
Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health
Initiative Programs ($26,386 provided to subrecipients)
588
170,126
170,126
93.958
Block Grants for Community Mental Health Services ($4,661,933 provided to
subrecipients)
401
7,063,833
7,063,833
93.959
Block Grants for Prevention and Treatment of Substance Abuse ($13,331,666
provided to subrecipients)
588
15,575,049
15,575,049
93.977
Sexually Transmitted Diseases (STD) Prevention and Control Grants ($233,258
provided to subrecipients)
588
787,490
93.977
COVID-19 - Sexually Transmitted Diseases (STD) Prevention and Control Grants
($817,038 provided to subrecipients)
588
983,640
1,771,130
93.982
Mental Health Disaster Assistance and Emergency Mental Health ($2,508,894
provided to subrecipients)
401
3,017,958
3,017,958
93.991
Preventive Health and Health Services Block Grant ($213,752 provided to
subrecipients)
588
1,690,528
1,690,528
93.994
Maternal and Child Health Services Block Grant to the States ($4,651,133 provided to
subrecipients)
588
6,180,470
6,180,470
Aging Cluster:
93.044
Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and
Senior Centers ($4,172,728 provided to subrecipients)
297
4,237,146
93.044
COVID-19, Special Programs for the Aging, Title III, Part B, Grants for Supportive
Services and Senior Centers ($231,605 provided to subrecipients)
297
231,605
4,468,751
93.045
Special Programs for the Aging, Title III, Part C, Nutrition Services ($7,880,823
provided to subrecipients)
297
8,565,562
93.045
COVID-19, Special Programs for the Aging, Title III, Part C, Nutrition Services
($974,490 provided to subrecipients)
297
974,490
9,540,052
93.053
Nutrition Services Incentive Program ($1,349,136 provided to subrecipients)
297
1,349,136
15,357,939
CCDF Cluster:
93.575
Child Care and Development Block Grant ($58,289.298 provided to subrecipients)
401
263,622,819
93.596
Child Care Mandatory and Matching Funds of the Child Care and Development Fund
($553,559 provided to subrecipients)
401
35,408,596
299,031,415
Head Start Cluster:
93.600
Head Start
282
134,108
134,108
Medicaid Cluster:
93.775
State Medicaid Fraud Control Units
427
707,127
93.777
State Survey and Certification of Health Care Providers and Suppliers (Title XVIII)
Medicare
427
6,009,952
93.777
COVID-19, State Survey and Certification of Health Care Providers and Suppliers
(Title XVIII) Medicare
427
316,678
6,326,630
93.778
Medical Assistance Program ($3,038,615 provided to subrecipients)
401
4,839,463,685
93.778
ARRA - Medical Assistance Program
401
1,118,193
93.778
Medical Assistance Program
427
3,648,707
4,844,230,585
4,851,264,342
Total U.S. Department of Health and Human Services
5,905,924,924
5,905,924,924
Corporation for National and Community Services
94.002
Retired and Senior Volunteer Program
297
476,212
476,212
94.003
State Commissions
269
272,511
272,511
94.006
AmeriCorps ($6,175,806 provided to subrecipients)
269
6,733,716
94.006
AmeriCorps
284
226,182
6,959,898
94.008
Commission Investment Fund ($9,380 provided to subrecipients)
269
210,571
210,571
94.013
Volunteers in Service to America
269
329,762
329,762
94.020
CNCS Disaster Response Cooperative Agreement
269
39,616
39,616
94.021
Volunteer Generation Fund ($154,985 provided to subrecipients)
269
320,168
320,168
Total Corporation for National and Community Services
8,608,738
8,608,738
-21-
AL
Number
Federal Department / Program Name
State
Agency
(see pg 52)
Federal
Expenditures/
Disbursements/
Issuances
Totals by AL
Number/Cluster
State of Iowa
By Federal Department
Schedule of Expenditures of Federal Awards
For the Year Ended June 30,2022
Executive Office of the President
95.001
High Intensity Drug Trafficking Areas Program ($2,132,819 provided to subrecipients)
595
3,610,878
3,610,878
Total Executive Office of the President
3,610,878
3,610,878
Social Security Administration
Disability Insurance/SSI Cluster:
96.001
Social Security Disability Insurance
131
312,602
96.001
Social Security Disability Insurance
283
28,931,772
29,244,374
29,244,374
Total Social Security Administration
29,244,374
29,244,374
U.S. Department of Homeland Security
97.008
Non-Profit Security Program ($93,884 paid to subrecipients)
583
93,884
93,884
97.012
Boating Safety Financial Assistance
542
1,273,858
1,273,858
97.023
Community Assistance Program State Support Services Element (CAP-SSSE)
542
139,356
139,356
97.029
Flood Mitigation Assistance ($112,395 paid to subrecipients)
583
177,746
177,746
97.036
Disaster Grants - Public Assistance (Presidentially Declared Disasters)
($117,737,757 provided to subrecipients)
583
129,800,032
97.036
COVID-19, Disaster Grants - Public Assistance (Presidentially Declared Disasters)
($31,361,114 provided to subrecipients)
583
41,436,430
171,236,462
97.039
Hazard Mitigation Grant ($9,806,635 provided to subrecipients)
583
10,478,643
97.039
COVID-19, Hazard Mitigation Grant
583
73,211
10,551,854
97.041
National Dam Safety Program
542
288,805
288,805
97.042
Emergency Management Performance Grants ($2,506,546 provided to subrecipients)
583
4,991,961
97.042
COVID-19, Emergency Management Performance Grants ($716,708 provided to
subrecipients)
583
1,163,153
6,155,114
97.043
State Fire Training Systems Grants
595
562,918
562,918
97.045
Cooperating Technical Partners
542
1,550,224
1,550,224
97.047
BRIC: Building Resilient Infrastructure and Communities ($4,096,785 provided to
subrecipients)
583
4,346,722
4,346,722
97.050
Presidential Declared Disaster Assistance to Individuals and Households - Other
Needs
309
9,778
9,778
97.067
Homeland Security Grant Program ($2,817,773 provided to subrecipients)
583
5,154,403
5,154,403
97.088
Disaster Assistance Projects
401
1,440
1,440
Total U.S. Department of Homeland Security
201,542,564
201,542,564
Total Federal Financial Assistance
12,410,446,674
$
12,410,446,674
$
-22-
- 23 -
State of Iowa
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2022
- 24 -
(1) Significant Accounting Policies
A. Reporting Entity
The reporting entity includes all State departments and other entities included in the State's
Annual Comprehensive Financial Report, except for the Iowa Finance Authority, the University
of Iowa Center for Advancement and Affiliate, the Iowa State University Foundation, the
University of Northern Iowa Foundation, the University of Iowa Research Foundation and the
University of Iowa Health System, which are discretely presented component units, the
Tobacco Settlement Authority, Iowa PBS Foundation and the Iowa Public Radio, Inc. which are
blended component units as they were audited by other auditors. The reporting entity also
excludes the University Funds, which are reported as a major Enterprise Fund as their single
audits are reported under separate cover.
B. Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal
award activity of the State of Iowa under programs of the federal government for the year ended
June 30, 2022. The information in this Schedule is presented in accordance with the
requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative
Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform
Guidance). Programs listed in the Assistance Listing (AL) are so identified. Programs not in
the AL are identified as other federal assistance.
In accordance with the Uniform Guidance, federal financial assistance is defined as assistance
which non-federal entities receive or administer in the form of grants, cooperative agreements,
non-cash contributions or donations of property (including donated surplus property), direct
appropriations, food commodities, loans, loan guarantees, interest subsidies, insurance and
other assistance, but does not include amounts received as reimbursement for services
rendered to individuals.
Because the Schedule presents only a selected portion of the operations of the State of Iowa, it
is not intended to and does not present the financial position, changes in net assets, or cash
flows of the State of Iowa.
Type A programs, as defined by Uniform Guidance, are those programs for the State of Iowa
which exceeded $30,000,000 in federal awards expended during the year ended June 30,
2022.
C. Basis of Accounting
Expenditures reported on the Schedule are presented on the modified accrual basis of
accounting except for the Enterprise, Unemployment Benefits Funds which is presented on the
accrual basis. Such expenditures are recognized following, the cost principles contained in the
Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
D. Indirect Cost Rate
Except for the agencies identified, the State of Iowa uses a federally negotiated indirect cost
rate. Three State agencies, the Department of Justice, the Sixth Judicial District and Iowa
PBS, have elected to use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2022
- 25 -
E. Grantees
Assistance received directly from the federal government is shown by the grantee receiving the
funds. Assistance received from other entities is so noted.
(2) Non-Cash Assistance
Non-cash assistance was as follows:
Issuances
Year Ended
Inventory
Type
June 30, 2022
June 30, 2022
Commodities
$ 18,930,011
2,203,211
Vaccines
41,165,016
132,043
Donated federal surplus personal property inventory is presented at the fair market value of the
property received. The fair market value was estimated to be 23.34% of the property’s original
acquisition value, which was provided by the U.S. General Services Administration. This property
was not reported in the State’s Annual Comprehensive Financial Report.
(3) Federally Funded Loan Programs
Loan balances, including American Recovery and Reinvestment Act of 2009 (ARRA) related
balances, of federally funded loan programs at June 30, 2022 were as follows:
AL No.
June 30, 2022
Outstanding Loans
14.228
Community Development Block Grants/
State’s Program and Non-Entitlement
Grants in Hawaii
$
39,265,406
66.458
Capitalization Grants for Clean Water
State Revolving Funds, net of $2,960,647
of forgivable loans
1,805,661,463*
66.458
ARRA - Capitalization Grants for Clean Water
State Revolving Funds
6,656,516
66.468
Capitalization Grants for Drinking Water
State Revolving Funds, net of $3,590,373
of loan losses.
521,506,553*
66.468
ARRA – Capitalization Grants for Drinking Water
State Revolving Funds
3,007,000
* The outstanding loans consist of federal and state funds.
(4) Unemployment Insurance
Unemployment insurance expenditures for the year ended June 30, 2022, reported as AL
No. 17.225, include the following:
Federal funds
$ 106,846,255
State funds
477,756,449
Total
$ 584,602,704
Notes to Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2022
- 26 -
(5) Subsequent Events
The Iowa Department of Human Services (DHS) is subject to various federal audits and reviews
performed each year. As the audits and reviews are finalized, the impact is reflected in the
State’s financial statements. Obligations related to audits and reviews not yet complete, if any,
are undeterminable at this time.
Effective July 1, 2022, DHS is beginning the process of consolidating with the Iowa Department
of Public Health. The new agency will be named the Iowa Department of Health and Human
Services. The alignment process will span over the 2023 and 2024 fiscal years.
Food & Nutrition Services (FNS) in the Mountain Plains Regional Office conducted a review of
food assistance cases. For FY2019, FNS has determined that there is a 95% statistical
probability that Iowa’s payment error rate of 12.47% exceeds 105% of the national performance
measure. FY2019 is the third consecutive year that Iowa has exceeded 105% of the national
performance measure. Consequently, a liability amount of $2,776,840 is being established for
Iowa for FY2019. Iowa intends to settle with FNS by designating 50% of the liability amount
for new investment in approved activities to improve administration of the Supplemental
Nutritional Assistance Program (SNAP). According to the approved plan, the Federal FY2019
50% new investment should be completed by September 2022. The remaining liability was
waived by FNS during FY2020 due to suspension of certain quality control regulatory
requirements. For Federal FY2021, FNS did not issue a national error rate and hence liability
amount was not assessed.
On April 7, 2022, the Office of the Governor of Iowa announced that the state intends to close
Glenwood Resource Center in 2024. Glenwood Resource Center provides residential care and
other services for Iowans with intellectual developmental disabilities. Over the next two years,
Glenwood Resource Center will continue to provide care for its residents while working with
their guardians and families to transition them to community placements or the Woodward
Resource Center.
During State fiscal year 2023, the Iowa Economic Development Authority provided funding to a
wide variety of businesses, nonprofits and housing developers to assist the state’s economy
with the continued recovery from the effects of COVID-19. This included funding both large
and small manufacturers to assist them with upgrading their technology processes and
automation; enabling nonprofits to return to pre-pandemic level of services; development of
downtown housing to assist with workforce attraction and the continued effort to jump-start
Iowa’s tourism industry via the spring advertising campaign. Total funding during this period
was just over $19.5 million.
During the 2023 legislative session, SF 514 and SF 513 were passed by the Legislature and
signed by the Governor. Both bills dealt with alignment of state government, strategically
aligning executive branch structure, operations, and personnel to elevate service, improve
efficiency, and reduce the total number of cabinet-level departments from 37 to 16.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 27 -
Part I: Summary of the Independent Auditor’s Results:
(a) Unmodified opinions were issued on the financial statements prepared in accordance with U.S.
generally accepted accounting principles.
(b) Significant deficiencies and material weaknesses in internal control over financial reporting were
disclosed by the audit of the financial statements. These are reported in the State of Iowa’s
report on internal control over financial reporting, issued under separate cover.
(c) The audit did not disclose any non-compliance which is material to the financial statements.
(d) Significant deficiencies in internal control over the major programs were disclosed by the audit of
the financial statements, none of which are considered to be material weaknesses.
(e) The independent auditor’s report on compliance for the major programs expressed an
unmodified opinion for each major program.
(f) The audit disclosed audit findings which are required to be reported in accordance with the
Uniform Guidance, Section 200.516.
(g) The major programs were as follows:
•
AL Number 10.557 – WIC Special Supplemental Nutrition Program for Women, Infants and
Children
•
AL Number 17.225 – Unemployment Insurance
•
AL Number 20.509 – Formula Grants for Rural Areas and Tribal Transit Programs
•
AL Number 21.019 – Coronavirus Relief Fund
•
AL Number 21.027 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
•
AL Number 84.425 – Education Stabilization Fund
•
AL Number 93.569 – Community Services Block Grant
•
AL Number 93.658 – Foster Care Title IV-E
•
AL Number 97.039 – Hazard Mitigation Grant
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 28 -
Clustered Programs:
CDBG-Disaster Recovery Grants-Pub L 113-2 Cluster:
•
AL Number 14.272 – National Disaster Resilience Competition
Fish and Wildlife Cluster:
•
AL Number 15.605 – Sport Fish Restoration
•
AL Number 15.611 – Wildlife Restoration and Basic Hunter Education
WIOA Cluster:
•
AL Number 17.258 – WIOA Adult Program
•
AL Number 17.259 – WIOA Youth Activities
•
AL Number 17.278 – WIOA Dislocated Worker Formula Grants
CCDF Cluster:
•
AL Number 93.575 – Child Care and Development Block Grant
•
AL Number 93.596 – Child Care and Matching Funds or Child Care and
Development Fund
Medicaid Cluster:
•
AL Number 93.775 – State Medicaid Fraud Control Units
•
AL Number 93.777 – State Survey and Certification of Health Care Providers and
Suppliers (Title XVIII) Medicare
•
AL Number 93.778 – Medical Assistance Program
(h) The dollar threshold used to distinguish between Type A and Type B programs was $30,000,000.
(i) The State of Iowa did not qualify as a low-risk auditee.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 29 -
Part II: Findings Related to the Financial Statements:
INTERNAL CONTROL DEFICIENCIES:
Reported under separate cover.
INSTANCES OF NON-COMPLIANCE:
No matters were noted.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 30 -
Key to Numbering of Findings in Part III:
Federal Numbering System Example: 2022-001
2022 – Fiscal Year Finding reported in (i.e., Year Ended June 30, 2022).
001 –
Comment Number.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 31 -
Part III: Findings and Questioned Costs For Federal Awards:
U.S. Department of Labor
INSTANCES OF NON-COMPLIANCE:
No matters were noted.
INTERNAL CONTROL DEFICIENCIES:
AL Number: 17.225 – Unemployment Insurance
AL Number: 17.225 – COVID-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
AL Number: WIOA Cluster
Agency Number: AA33229L70, AA33229L90, AA33229LN0, AA33229R70, AA33229R90,
AA347683L0, AA347685P0, AA34768V90, AA34768VQ0, AA34768VS0,
AA36319D90, AA36319DQ0, AA36319E10, AA36319KY0, AA36319LA0
Federal Award Year: 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-001
Payroll Distribution
Criteria – The Uniform Guidance, Part 200.430(i), states “Charges to Federal awards for salaries
and wages must be based on records that accurately reflect the work performed.” These records
must, “Support the distribution of the employee’s salary or wages among specific activities or cost
objectives if the employee works on more than one Federal award; a Federal award and non-
Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities
which are allocated using different allocation bases; or an unallowable activity and a direct or
indirect cost activity.” Also, “Budget estimates (i.e., estimates determined before the services are
performed) alone do not qualify as support for charges to Federal awards, but may be used for
interim accounting purposes, provided that: The system for establishing the estimates produces
reasonable approximations of the activity actually performed; significant changes in the
corresponding work activity (as defined by the non-Federal entity’s written policies) are identified
and entered into the records in a timely manner. Short term (such as one or two months)
fluctuation between workload categories need not be considered as long as the distribution of
salaries and wages is reasonable over the long term; and the non-Federal entity’s system of
internal controls includes processes to review after-the-fact interim charges made to a Federal
award based on budget estimates. All necessary adjustment must be made such that the final
amount charged to the Federal award is accurate, allowable, and properly allocated.”
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 32 -
Condition – The Department uses budget estimates to establish interim rates to allocate payroll
costs to be used for Department budgeting and to provide employees with an estimate of time
which is expected of them for their assigned programs. The Department has informed employees
they are to report the actual time worked on each program code associated with a specific Federal,
non-Federal, indirect or cost allocation program. After the January 20, 2022 pay period, a
corrective disbursement entry was not prepared in the state accounting system to adjust the
estimated time by program to the actual time as reported in the time reporting system.
Cause – The Department transitioned to a new payroll and time tracking system. A feature of the
system was to allow for time entries to directly charge the respective grant or functions within the
accounting ledger. This feature was not implemented into the payroll and time tracking system, as
a result the Department established policies and procedures to require actual hours worked on
program codes be assigned to their respective program codes in the state accounting system.
Corrective disbursement entries were not performed for part of the fiscal year.
Effect – Payroll costs could be charged to the incorrect program code resulting in allocating costs
incorrectly to all programs, including federal programs. The effect on individual programs is
undeterminable.
Recommendation – The Department should review time reporting for the pay periods beginning
after January 20, 2022, to the end of the fiscal year and determine if corrective disbursement
entries are needed for all programs, including the federal programs. In addition, the Department
should implement policies and procedures to ensure proper distribution of salary and wages.
Response and Corrective Action Planned – The Department has implemented a payroll policy and
procedure, that requires staff to enter a work reporting code for time worked and addresses
timelines in which correcting entries must be completed. The Department will review all pay
periods during the time frame to determine if corrective disbursement entries need to be made to
properly allocate actual time reported to their respective program codes. The Department will
begin the process in October 2023.
Conclusion – Response accepted.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 33 -
AL Number: 17.225 – Unemployment Insurance
AL Number: 17.225 – Covid-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
AL Number: WIOA Cluster
Agency Number: AA33229L70, AA33229L90, AA33229LN0, AA33229R70, AA33229R90,
AA347683L0, AA347685P0, AA34768V90, AA34768VQ0, AA34768VS0,
AA36319D90, AA36319DQ0, AA36319E10, AA36319KY0, AA36319LA0
Federal Award Year: 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-002
Allocable Costs
Criteria – The Uniform Guidance, Part 200.405(a), states “A cost is allocable to a particular Federal
award or other cost objective if the goods or services involved are chargeable or assignable to that
Federal award or cost objective in accordance with relative benefits received. This standard is met
if the cost: is incurred specifically for the Federal award; benefits both the Federal award and other
work of the non-Federal entity and can be distributed in proportions that may be approximated
using reasonable methods; and is necessary to the overall operation of the non-Federal entity and
is assignable in part to the Federal award in accordance with the principles in this subpart.”
Uniform Guidance, Part 200.405(a) states, “Direct cost allocation principles: If a cost benefits two
or more projects or activities in proportions that can be determined without undue effort or cost,
the cost should be allocated to the projects based on the proportional benefit. If a cost benefits two
or more projects or activities in proportions that cannot be determined because of the
interrelationship of the work involved, then the costs may be allocated or transferred to benefitted
projects on any reasonable documented basis.”
Condition – The Department has established program codes to allocate costs to both Federal and
non-Federal programs. The allocation of the expenditures charged to these program codes is
based on a combination of square footage and actual time reported on Federal and non-Federal
programs. Department policies require rates to be updated quarterly. The rates were not updated
quarterly after December 14, 2021, for the fiscal year ending June 30, 2022.
Cause – The Department transitioned to a new payroll system and policies and procedures to
identify time reporting requirements for staff and report capabilities were not in place to properly
allocate costs.
Effect – Allocable costs could be charged to the incorrect program code, resulting in allocating
costs incorrectly to all programs, including federal programs. The effect on individual programs is
undeterminable.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 34 -
Recommendation – The Department should establish policies and procedures to properly allocate
costs. In addition, the Department should review the allocable rates used during the period and
determine if corrective disbursement entries are needed for all programs, including federal
programs.
Response and Corrective Action Planned – The Department will review allocable rates during the
time frame to determine if corrective disbursement entries are need to their respective program
codes. The Department will begin the process in October 2023. The Department will also revise,
and update policies and procedures related to allocable costs based on time entries.
Conclusion – Response accepted.
AL Number: 17.225 – Unemployment Insurance
AL Number: 17.225 – COVID-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: 2021-003
Iowa Department of Workforce Development
2022-003
IRS 940 Match
Criteria – Uniform Guidance Compliance Supplement states, “States are required to annually
certify for each taxpayer the total amount of contributions required to be paid under state law for
the calendar year and the amounts and dates of such payments in order for the taxpayer to be
allowed
the
credit
against
the
FUTA
(Federal
Unemployment
Tax
Act)
tax
(26 CFR
sections 31.3302(a)-3(a)). In order to accomplish this certification, states annually perform a
match of employer tax payments with credit claimed for these payments on the employer’s IRS 940
FUTA tax form.”
The Internal Revenue Service (IRS) sends the Department a secure file typically in October of each
year following the prior calendar year. Taxes received for calendar year ending December 31,
2020, were received in October 2021. IWD must certify and respond to each Federal Employer
Identification Number even if there is no discrepancy.
The Department is also required to send back to the IRS the Federal Non-Filers file. This file lists
all employers that filed with the state but did not file an IRS 940 FUTA tax form. Both the
Certification file and the Non-Filers file must be sent back to the Internal Revenue Service by
January 31, 2022. The Certification file is used to assign discrepancies to field auditors to
determine the disposition of the discrepancy identified. The Department’s policy is designed to
review each individual case within 180 days.
Condition – The Department did not submit the Certification file by January 31, 2022. In addition,
fourteen of fifty-four discrepancies were not resolved at the time of testing and thirty-three of fifty-
four were not resolved until after 180 days.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 35 -
Cause – Due to a massive influx of claims beginning March of 2020 through December 2021, staff
members from all bureaus, including investigations and field audit, were directed to assist with
pandemic related claims. This included claims processing, answering phone calls on the customer
service line and conducting two party fact-findings, and assisting in completing employer
registrations. Because investigations staff were required to work these areas, normal
investigations work, including monitoring the IRS 940 match report, was delayed. As a result,
Iowa did not input the 2021 IRS 940 file into its system, so a match was not run, and workflows
were not generated in order to create and send a certification file.
Effect – The Department did not send the certification file by January 31, 2022, as required. In
addition, discrepancies were not resolved in a timely manner.
Recommendation – The Department should develop policies and procedures to ensure compliance
with the IRS 940 match requirement and certify the amounts contributed annually by January 31.
In addition, the Department should follow the established policies and procedures to ensure
discrepancies are followed up within 180 days.
Response and Corrective Action Planned – The Department will follow policies and procedures in
place for fiscal year 2023, to certify the amounts contributed annually and ensure discrepancies
are followed up within 180 days.
Conclusion – Response accepted.
AL Number: 17.225 – Unemployment Insurance
AL Number: 17.225 – COVID-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: 2021-004
Iowa Department of Workforce Development
2022-004
Cash Management Improvement Act
Criteria – Effective cash management procedures provide for minimizing the amount of time
between the drawdown/request for federal funds and the disbursement of those funds by the
Department. Effective cash management also minimizes the amount of state and other federal
funds used to supplant programs until federal funds are received. Generally, a maximum of three
days is considered acceptable between the receipt of federal funds and the disbursement of those
funds.
Condition – A review of the Department’s records identified cash balances averaged approximately
$28.5 million and were greater than a significant amount of approximately $9.5 million for the
fiscal year.
Cause – Although procedures have been established to draw federal funds only in amounts
sufficient to cover current needs, the Department did not review or update procedures to account
for federal draws associated with pandemic related administrative programs and unemployment
benefits.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 36 -
Effect – Failure to follow procedures resulted in Department employees not detecting the error in
the normal course of performing their assigned duties.
Recommendation – The Department should follow established procedures to ensure federal funds
are drawn only in amounts sufficient to cover current needs and are disbursed in a timely manner
without carrying excessive daily balances.
Response and Corrective Action Planned – The Department implemented a revised cash
management policy for federal programs. Included in the policy and procedure are reviews of
ledger activity, instances in which federal programs reflect excess cash on hand and immediate
review of the programs revenues and expenditures is performed. In addition, federal funds drawn
that exceed defined thresholds require additional approval from the Accounting and Finance
Bureau Chiefs and or the Department’s Chief Financial Officer.
Conclusion – Response accepted.
AL Number: 17.225 – Unemployment Insurance
AL Number: 17.225 – COVID-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-005
Employment and Training Administration (ETA) Reports
Criteria – The Uniform Guidance, Part 200.303, requires the Department establish and maintain
effective internal control over the federal award which provides reasonable assurance the
Department is managing the federal award in compliance with federal statutes, regulations, and
the terms of the federal award. The ETA 9130, Financial Status Report, UI Program, “Employment
Service and Unemployment Insurance Programs”, is the quarterly summary of program and
administrative expenditures. All ETA grantees are required to submit quarterly financial reports
for each grant award, including standard program and pilot, demonstration, and evaluation
projects. A separate ETA 9130 is submitted for each of the following: Unemployment Insurance,
Pandemic Emergency Unemployment Compensation, Pandemic Unemployment Assistance
Administration, Trade Adjustment Assistance/Reemployment Trade Adjustment Assistance and
UI Projects. U.S. Department of Labor Employment and Training Administration Financial Report
Instructions requires the report to be submitted electronically no later than 45 calendar days after
each specified reporting period. A closeout report is required to be submitted no later than
90 calendar days after the grant end date.
Condition – Six of eleven reports tested were not independently reviewed and one report was
submitted five days late.
Cause – Although procedures have been established to require independent review and approval of
the ETA 9130 reports be documented and retained, this review was not always documented. In
addition, Department procedures have not been established to ensure reports are submitted
timely.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 37 -
Effect – The lack of a documented review of the ETA 9130 reports increases the risk for undetected
reporting errors or misstatements. In addition, the lack of established policies and procedures
resulted in the late submission of one quarterly report.
Recommendation – The Department should follow the established policies and procedures to
ensure reports are independently reviewed and approved by an independent person who is
knowledgeable about the program. This independent review should be documented by the
reviewer’s signature or initials and date of review prior to submission. In addition, the Department
should establish policies and procedures to ensure reports are submitted timely in accordance
with UI Reports Handbook.
Response and Corrective Action Planned – The Department has implemented a procedure to
ensure ETA 9130 reports are filed timely and evidence of review is present on supporting
documentation. Effective March 31, 2023, U.S. Department of Labor transitioned ETA 9130
reporting to Payment Management System, a feature of this is automatic logging of a user’s identify
for submittal and users identify for grantee certification.
Conclusion – Response accepted.
AL Number: 17.225 – Unemployment Insurance
AL Number: 17.225 – COVID-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: 2021-008
Iowa Department of Workforce Development
2022-006
Employment and Training Administration (ETA) Reports
Criteria – The Uniform Guidance, Part 200.303, requires the Department establish and maintain
effective internal control over the federal award which provides reasonable assurance the
Department is managing the federal award in compliance with federal statutes, regulations and the
terms of the federal award. The ETA 191 report, “Statement of Expenditures and Financial
Adjustments of Federal Funds for Unemployment Compensation for Federal Employees and Ex-
Service members”, is the quarterly summary of unemployment compensation expenditures and
adjustments and the total amount of benefits paid to claimants of each federal and military
agency. Unemployment Insurance (UI) Reports Handbook No. 401 requires the report to be
submitted electronically to the Employment and Training Administration of the U.S. Department of
Labor by the 25th of the month following the close of the quarter.
Condition – Two of the four quarterly reports were submitted between one and eight days late.
Cause – Department procedures were not established in fiscal year 2022 to ensure reports are
submitted timely. The Department also utilizes a database to identify unemployment
compensation paid to Federal Employees and Ex-Service members. For the June 2022 ETA 191,
the database was not available to the Department until after the ETA 191’s due date.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 38 -
Effect – The lack of established policies and procedures resulted in the late submission of quarterly
reports.
Recommendation – The Department should establish policies and procedures to ensure reports are
submitted timely in accordance with UI Reports Handbook.
Response and Corrective Action Planned – A policy and procedure has been established for
reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report
to the Chief Financial Officer for review and approval. Evidence of review and transmittal is
documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191.
Review and approval of the ETA 191 is required to be completed prior to the reports due date. After
transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the
Unemployment Division Administrator.
Conclusion – Response accepted.
AL Number: 17.225 – Unemployment Insurance
AL Number: 17.225 – COVID-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: 2021-009
Iowa Department of Workforce Development
2022-007
Employment and Training Administration (ETA) Reports
Criteria – The Uniform Guidance, Part 200.303, requires the auditee establish and maintain
effective internal control over the federal award which provides reasonable assurance the auditee is
managing the federal award in compliance with federal statutes, regulations and the terms of the
federal award. The ETA 9050 report, “Time Lapse of All First Payments Except Workshare”,
provides information on the time it takes, states to pay benefits to claimants for the first
compensable week of unemployment. The ETA 9052 report, “Nonmonetary Determination Time
Lapse Detection”, provides information on the time it takes, states to issue nonmonetary
determinations from the date the issues are first detected by the agency. The ETA 9055 report,
“Appeals Case Aging”, provides information on the inventory of lower authority and higher
authority single claimant appeals cases that have been filed but not decided. Appeals case aging
provides information about the number of days from the date an appeal was filed through the end
of the month covered by the report. Also included are the average and median ages of the pending
single claimant appeals cases.
The UI Reports Handbook No. 401 requires the reports to be submitted on the 20th of the month
following the month to which the data relates.
Condition – Supporting documentation for the monthly reports was not retained. Reports
submitted were not reviewed and approved by an independent person for propriety prior to
submission.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 39 -
Cause – Department procedures have not been established to retain supporting documentation for
the data fields in the report. In addition, Department procedures have not been established to
require documentation the reports were independently reviewed and approved.
Effect – The lack of supporting documentation and a documented review of these reports increases
the risk for undetected reporting errors or misstatements.
Recommendation – The Department should establish policies and procedures to ensure reports are
submitted timely and the support for the preparation of the report is retained. The policies
established should also ensure the quarterly reports are reviewed and approved by an independent
person who is knowledgeable about the program and are submitted by the due date. This
independent review should be documented by the reviewer’s signature or initials and date of review
prior to submission.
Response and Corrective Action Planned – Procedures have been established for transmitting the
ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting
data file and review of the report by the Division Administrator or Deputy Division Administrator
prior to final transmission. The report must be returned with a signature and date prior to
submitting the finalized reports to the Department of Labor within the reporting deadline.
Conclusion – Response accepted.
AL Number: 17.225 – Unemployment Insurance.
AL Number: 17.225 – COVID-19, Unemployment Insurance
Agency Number: REEDMOD09, UI32599J20, UI340583I0, UI34496Y90, UI34496Y91,
UI34715C80, UI34715CA0, UI34715CI0, UI34715KD0, UI34856CJ0,
UI35648DO0, UI35648JT0, UI35648JT1, UI35704B80, UI35704B90,
UI35944JU0, UI37064KI0, UI37223PU0, UI37280MJ0, UI37280MK0
Federal Award Year: 2019, 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-008
Employment and Training Administration (ETA) Reports
Criteria – The Uniform Guidance, Part 200.303, requires the auditee establish and maintain
effective internal control over the federal award which provides reasonable assurance the auditee is
managing the federal award in compliance with federal statutes, regulation and the terms of the
federal award. The ETA 2208A report, “Quarterly UI Contingency Report”, provides information on
the number of staff years worked and paid for various UI program categories, and provides the
basis for determining above-base entitlements. UI Reports Handbook No. 336 requires the report to
be submitted electronically for each calendar quarter to the Employment and Training
Administration of the U.S. Department of Labor within 30 days after the end of the reporting
quarter to which it relates.
Condition – Three of four quarterly reports were submitted between one and nineteen days late. In
addition, the Department indicated the reports submitted were reviewed and approved; however,
we determined this review was not documented for one of four quarterly reports.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 40 -
Cause – Department procedures have not been established to ensure reports are submitted timely
and to require the independent review and approval of the reports be documented.
Effect – The lack of a documented review of these reports increases the risk for undetected
reporting errors or misstatements. In addition, the lack of established policies and procedures
resulted in the late submission of the three reports.
Recommendation – The Department should establish policies and procedures to ensure reports are
submitted timely in accordance with UI Reports Handbook. The policies established should also
ensure the quarterly reports are reviewed and approved by an independent person who is
knowledgeable about the program. This independent review should be documented by the
reviewer’s signature or initials and date of review prior to submission.
Response and Corrective Action Planned – A policy and procedures will be established for the
quarter ending September 30, 2023, to ensure evidence of an independent review is documented
by the reviewer’s and date of the review prior to submission, within the reporting deadline. The
ETA 2208A report will be reviewed by the Chief Financial Officer and will be evidenced by email
approval prior to any future ETA 2208A submissions to the ETA.
Conclusion – Response accepted.
AL Number: WIOA Cluster
Agency Number: AA33229L70, AA33229L90, AA33229LN0, AA33229R70, AA33229R90,
AA347683L0, AA347685P0, AA34768V90, AA34768VQ0, AA34768VS0,
AA36319D90, AA36319DQ0, AA36319E10, AA36319KY0, AA36319LA0
Federal Award Year: 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-009
Employment and Training Administration (ETA) Reports
Criteria – The Uniform Guidance, Part 200.303, requires the auditee establish and maintain
effective internal control over the federal award which provides reasonable assurance the auditee
is managing the federal award in compliance with federal statutes, regulations and the terms of
the federal award. The ETA 9130, Financial Status Report, is the quarterly summary of program
and administrative expenditures. All ETA grantees are required to submit quarterly financial
reports for each grant award which they operate, including standard program and pilot,
demonstration and evaluation projects. U.S. Department of Labor Employment and Training
Administration Financial Report Instructions requires the report to be submitted electronically no
later than 45 calendar days after each specified reporting period. A closeout report is required to
be submitted no later than 90 calendar days after the grant end date.
Condition – For 20 of 33 reports tested, reports were submitted between one and four days late.
None of the 33 reports tested were independently reviewed.
In addition, for 15 of the 33 reports tested total expenditures did not agree with the state’s
accounting system. In total the reports were understated $1,047,345, with ranges of an
overstatement of $54,130 to an understatement of $382,430.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 41 -
For 11 of the 33 reports tested, administration expenditures did not agree with the state’s
accounting system. In total, the reports were understated $240,290, with ranges of an
overstatement of $19,456 to an understatement of $146,606.
Cause – The Department did not ensure the reconciliation of the state accounting system by
program was performed, or the ETA 9130 reports were independently reviewed, were supported
and documentation was retained.
Effect – The lack of a documented review of the ETA 9130 reports increases the risk for undetected
reporting errors or misstatements. In addition, the lack of established policies and procedures
resulted in late submission of quarterly reports and reporting errors.
Recommendation – The Department should establish policies and procedures to ensure reports are
submitted timely in accordance with UI Reports Handbook. In addition, the Department should
establish policies and procedures to ensure reports are reviewed and approved by an independent
person who is knowledgeable about the program. This independent review should be documented
by the reviewer’s signature or initials and date of review prior to submission. Also, the
Department should ensure expenditures are properly reported and a reconciliation to the state
accounting system is performed.
Response and Corrective Action Planned – The Department has implemented a procedure to
ensure ETA 9130 reports are filed timely and evidence of review is present on supporting
documentation. Effective March 31, 2023, U.S. Department of Labor transitioned ETA 9130
reporting to Payment Management System, a feature of this is automatic logging of a user’s
identify for submittal and users identify for grantee certification. Specific to WIOA Title I
programs, the department is reviewing procedures related to WIOA ETA 9130 filings, including
reconciliation requirements of the WIOA Title I program, and reporting obligations and accruals.
Conclusion – Response accepted.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 42 -
AL Number: WIOA Cluster
Agency Number: AA33229L70, AA33229L90, AA33229LN0, AA33229R70, AA33229R90,
AA347683L0, AA347685P0, AA34768V90, AA34768VQ0, AA34768VS0,
AA36319D90, AA36319DQ0, AA36319E10, AA36319KY0, AA36319LA0
Federal Award Year: 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-010
WIOA Participant Individual Record Layout (PIRL)
Criteria – The Uniform Guidance, Part 200.303, requires the Department establish and maintain
effective internal control over the federal award which provides reasonable assurance the
Department is managing the federal award in compliance with federal statutes, regulations and the
terms of the federal award. The PIRL provides a streamlined data collection on the Workforce
Innovation and Opportunity Act (WIOA) program activities and outcomes into a single streamlined
reporting structure. The report captures information related to WIOA applicants, including WIOA
participants who receive benefits and services across the program with a standardized set of data
elements which includes information on participant demographics, types of services received and
performance outcomes. The PIRL is intended to track information on WIOA activity on a “real
time” basis for individuals from the point of WIOA eligibility determination through post-
participation outcomes. Quarterly reports are to be submitted no later than 45 days after the end
of each report quarter.
Condition – The PIRL report independent review was not documented.
Cause – Department procedures have not been established to require independent review and
approval of the reports be documented.
Effect – The lack of a documented review of these reports increases the risk for undetected
reporting errors or misstatements.
Recommendation – The Department should establish policies and procedures to ensure the
quarterly reports are reviewed and approved by an independent person who is knowledgeable
about the program. This independent review should be documented by the reviewer’s signature or
initials and date of review prior to submission.
Response and Corrective Action Planned – We understand the Auditor's Office requirement for
independent review. The same one file (PIRL file) includes multiple programs that includes but is
not limited to Title I Adult, Dislocated Worker and Youth, Trade, etc. The State does do a formal
Independent Review for the Trade program each quarter and many of these records are co-enrolled
and include the same data elements for review. These are part of the same submission file (Trade
and Title I are in the same PIRL file.) The State has also provided that numerous reviews of data
do take place throughout each quarter and on an ongoing basis to include our data element
validation process to ensure accurate reporting to the Department of Labor.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 43 -
The Department will receive the PIRL file and will ensure an independent review of the WIOA Title I
related data elements is completed prior to submission. This review will be completed by a
knowledgeable, independent staff person(s) by pulling a random sample of participants and
reviewing the correct time frames and data elements are included in the file. After review, the
independent reviewer will indicate evidence of the review through an electronic sign off using
system tools of the random sample. This will ensure our data management system goals to
improve efficiency and move toward a fully electronic system and record keeping.
Conclusion – Response accepted.
AL Number: WIOA Cluster
Agency Number: AA33229L70, AA33229L90, AA33229LN0, AA33229R70, AA33229R90,
AA347683L0, AA347685P0, AA34768V90, AA34768VQ0, AA34768VS0,
AA36319D90, AA36319DQ0, AA36319E10, AA36319KY0, AA36319LA0
Federal Award Year: 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-011
Federal Funding Accountability and Transparency Act Reporting
Criteria – The Uniform Guidance, Part 200.303, requires the Department establish and maintain
effective internal control over the federal award which provides reasonable assurance the
Department is managing the federal award in compliance with federal statutes, regulations and the
terms of the federal award.
Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L.
No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the
“Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants
or cooperative agreements are required to report first-tier subawards of $30,000 or more to the
Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Condition – The Department did not report first-tier subawards of $30,000 or more to the Federal
Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for WIOA
Cluster subrecipients.
Cause – The Department was unaware of the requirement until it was brought to their attention.
Effect – The Department was not in compliance with report first-tier subawards of $30,000 or more
to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
Recommendation – The Department should establish policies and procedures to ensure first-tier
subawards of $30,000 or more are reported to the Federal Funding Accountability and
Transparency Act Subaward Reporting System (FSRS). Policies and procedures should ensure the
reporting is reviewed and approved by an independent person who is knowledgeable about the
program. This independent review should be documented by the reviewer’s signature or initials
and date of review prior to submission.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 44 -
Response and Corrective Action Planned – The Department will establish policies and procedures
to ensure first-tier subawards of $30,000 or more are reported to the Federal Funding
Accountability and Transparency Act Subaward Reporting System (FSRS). Policies and procedures
will ensure the reporting is reviewed and approved by an independent person who is
knowledgeable about the program. This independent review will be documented by the reviewer’s
signature or initials and date of review prior to submission. The Department plans to begin this
process in October 2023.
Conclusion – Response accepted.
AL Number: WIOA Cluster
Agency Number: AA33229L70, AA33229L90, AA33229LN0, AA33229R70, AA33229R90,
AA347683L0, AA347685P0, AA34768V90, AA34768VQ0, AA34768VS0,
AA36319D90, AA36319DQ0, AA36319E10, AA36319KY0, AA36319LA0
Federal Award Year: 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-012
Awards to Subrecipients
Criteria – The Uniform Guidance, Part 200.332 states, “All pass-through entities must: ensure that
every subaward is clearly identified to the subrecipient as a subaward and includes the following
information at the time of the subaward and if any of these data elements change, include the
changes in subsequent subaward modification. When some of this information is not available,
the pass-through entity must provide the best information available to describe the Federal award
and subaward.” Required information includes identification of whether the award is research and
development (R&D) and the indirect cost rate for the federal award (including if the de minimis
rate is charged) per Part 200.414.
Condition – For subawards the Department did not include identification of whether the award is
R&D or the indirect cost rate for the federal award (including if the de minimis rate is charged) per
Part 200.414.
Cause – The Department has not established policies and procedures to ensure all required
information is included in the subaward to the subrecipients.
Effect – The information required in the subaward to subrecipients was not included due to the
lack of policies and procedures.
Recommendation – The Department should establish policies and procedures to ensure all
required information is included in the subaward to subrecipients as required by Uniform
Guidance, Part 200.332.
Response and Corrective Action Planned – Effective October, 2023; new sub-awards and pass thru
grant agreements will have elements specified in the respective agreement as required by Uniform
Guidance, Part 200.332.
Conclusion – Response accepted.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 45 -
AL Number: WIOA Cluster
Agency Number: AA33229L70, AA33229L90, AA33229LN0, AA33229R70, AA33229R90,
AA347683L0, AA347685P0, AA34768V90, AA34768VQ0, AA34768VS0,
AA36319D90, AA36319DQ0, AA36319E10, AA36319KY0, AA36319LA0
Federal Award Year: 2020, 2021, 2022
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development
2022-013
Subrecipient Monitoring
Criteria – The Uniform Guidance, Part 200.332 states in part, “All pass-through entities must:
evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the
terms and conditions of the subaward for purposes of determining the appropriate subrecipient
monitoring.” The Uniform Guidance, Part 200.332 also states, “All pass-through entities must:
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 reviewing financial and performance 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 written
confirmation from the subrecipient, highlighting the status of actions planned or taken to address
Single Audit findings related to the particular subaward and issuing a management decision for
applicable audit findings pertaining only to the Federal award provided to the subrecipient from
the pass-through entity as required by Part 200.521.”
The Uniform Guidance, Part 200.332 also states, “All pass-through entities must: Verify that every
subrecipient is audited as required by Subpart F when it is expected that the subrecipient's
Federal awards expended during the respective fiscal year equaled or exceeded the threshold set
forth in Part 200.501.” and that “All pass-through entities must: consider whether the results of
the subrecipient's audits, on-site reviews, or other monitoring indicate conditions that necessitate
adjustments to the pass-through entity's own records.”
Condition – The Department did not perform financial monitoring for eight of nine subrecipients
tested.
For the eight where financial monitoring was not performed, we identified the following:
•
The Department did not evaluate each subrecipient's risk of noncompliance with Federal
statutes, regulations and the terms and conditions of the subaward for purposes of
determining the appropriate subrecipient monitoring.
•
The Department did not monitor the activities of the subrecipient to ensure the subaward
was used for authorized purposes, in compliance with Federal statutes, regulations, and
the terms and conditions of the subaward.
•
The Department did not verify that every subrecipient is audited as required by Subpart F
when it is expected that the subrecipient's Federal awards expended during the respective
fiscal year equaled or exceeded the threshold set forth in Part 200.501.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 46 -
•
The Department did not consider whether the results of the subrecipient's audits, on-site
reviews or other monitoring indicate conditions that necessitate adjustments to the pass-
through entity's own records.
Cause – The Department has not established policies and procedures to ensure compliance with
the Uniform Guidance, Part 200.332.
Effect – The Department is not in compliance with subrecipient monitoring as required by the
Uniform Guidance, Part 200.332.
Recommendation – The Department should establish policies and procedures to ensure
compliance with the Uniform Guidance, Part 200.332.
Response and Corrective Action Planned – The Department established policies and procedures to
perform financial subrecipient monitoring for subawards related to WIOA and began that process
in May of 2023. The Department is also enhancing its fiscal review process starting with funding
requests from sub-recipients and partnering with WIOA Title I program staff to identify areas of
risk. The monitoring will be performed to ensure compliance with WIOA and Uniform Guidance,
Part 200.332.
Conclusion – Response accepted.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 47 -
U.S. Department of the Treasury
INSTANCES OF NON-COMPLIANCE:
No matters were noted.
INTERNAL CONTROL DEFICIENCIES:
AL Number: 21.027 – COVID 19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY
FUNDS
Agency Number: 309-AA2C-CCC, 30-AA2D-SYI
Federal Award Year: 2021
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development – Passed through Iowa Department of
Management
2022-014
Awards to Subrecipients
Criteria – During fiscal year 2022, the Governor allocated Coronavirus State and Local Recovery
Funds to the Department for Summer Youth Internship Projects to provide internship
opportunities in high-demand fields for youth with barriers and/or at risk of not graduating. All
projects include recruitment of youth at risk of not graduating and youth from underrepresented
communities and/or from low-income households. The primary supported occupations include
healthcare, construction-related trades, information technology, advanced manufacturing, and
energy. The Healthy Childhood Environments: Child Care Challenge project was to create new
childcare slots across the State and help communities improve their childcare options and bolster
opportunities for Iowans to reenter the workforce. All the projects are designed to address
childcare shortages and alleviate local childcare need.
The Uniform Guidance, Part 200.332 states, “All pass-through entities must: ensure that every
subaward is clearly identified to the subrecipient as a subaward and includes the following
information at the time of the subaward and if any of these data elements change, include the
changes in subsequent subaward modification. When some of this information is not available, the
pass-through entity must provide the best information available to describe the Federal award and
subaward.” Required information includes, in part, subrecipient's unique entity identifier, federal
award identification number (FAIN), subaward budget period start and end date, identification of
whether the award is research and development (R&D), and the indirect cost rate for the federal
award (including if the de minimis rate is charged) per Part 200.414.
Condition – For the subawards provided, the Department did not include the subrecipient's unique
entity identifier, FAIN, subaward budget period start and end date, identification of whether the
award is R&D, and the indirect cost rate for the federal award (including if the de minimis rate is
charged) per Part 200.414.
Cause – The Department has not established policies and procedures to ensure all required
information is included in the subaward to the subrecipients.
Effect – The information required in the subaward to subrecipients was not included due to the
lack of policies and procedures.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 48 -
Recommendation – The Department should establish policies and procedures to ensure all
required information is included in the subaward to subrecipients as required by Uniform
Guidance, Part 200.332.
Response and Corrective Action Planned – Effective August 2023, new sub-awards and pass thru
grant agreements have elements specified in the respective agreement as required by Uniform
Guidance, Part 200.332.
Conclusion – Response accepted.
AL Number: 21.027 – COVID 19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY
FUNDS
Agency Number: 309-AA2C-CCC, 309-AA2D-SYI
Federal Award Year: 2021
Prior Year Single Audit Report Finding Number: N/A
Iowa Department of Workforce Development – Passed through Iowa Department of
Management
2022-015
Subrecipient Monitoring
Criteria – The Uniform Guidance, Part 200.332 states in part, “All pass-through entities must:
evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the
terms and conditions of the subaward for purposes of determining the appropriate subrecipient
monitoring.” The Uniform Guidance, Part 200.332 also states, “All pass-through entities must:
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 reviewing financial and performance 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 written
confirmation from the subrecipient, highlighting the status of actions planned or taken to address
Single Audit findings related to the particular subaward and issuing a management decision for
applicable audit findings pertaining only to the Federal award provided to the subrecipient from
the pass-through entity as required by Part 200.521.”
The Uniform Guidance further states, “Depending upon the pass-through entity’s assessment of
risk posed by the subrecipient, the following monitoring tools may be useful for the pass-through
entity to ensure proper accountability and compliance with program requirements and
achievement of performance goals: providing subrecipients with training and technical assistance
on program-related matters, performing on-site reviews of the subrecipient's program operations
and arranging for agreed-upon-procedures engagements as described in Part 200.425.”
The Uniform Guidance, Part 200.332 also states, “All pass-through entities must: Verify that every
subrecipient is audited as required by Subpart F when it is expected that the subrecipient's
Federal awards expended during the respective fiscal year equaled or exceeded the threshold set
forth in Part 200.501.” and that “All pass-through entities must: consider whether the results of
the subrecipient's audits, on-site reviews, or other monitoring indicate conditions that necessitate
adjustments to the pass-through entity's own records.”
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 49 -
In addition, Uniform Guidance, Part 200.501(h) states in part, “The pass-through entity is
responsible for establishing requirements, as necessary, to ensure compliance by for-profit
subrecipients.” and “Methods to ensure compliance for Federal awards made to for-profit
subrecipients may include pre-award audits, monitoring during the agreement, and post-award
audits.”
Condition – The Department did not evaluate each subrecipient's risk of noncompliance with
Federal statutes, regulations and the terms and conditions of the subaward for purposes of
determining the appropriate subrecipient monitoring.
The Department did not monitor the activities of subrecipients as necessary to ensure 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,
including the monitoring of Part 200.332(d)(1) to Part 200.332(d)(4). In addition, the Department
did not utilize any of the monitoring tools identified in Part 200.332(e) to ensure proper
accountability and compliance with program requirements and achievement of performance goals.
The Department did not verify every subrecipient is audited as required by Subpart F when it is
expected the subrecipient's Federal awards expended during the respective fiscal year equaled or
exceeded the threshold set forth in Part 200.501.
The Department did not consider whether the results of the subrecipient's audits, on-site reviews
or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's
own records.
The Department did not establish policies and procedures to ensure compliance for Federal
awards made to for-profit subrecipients as required in Part 200.501(h).
Cause – The Department has not established policies and procedures to ensure compliance with
the Uniform Guidance, Part 200.332 and Part 200.501. The Department was also facing
significant time and resource constraints, including the initial requirement of the Coronavirus
State and Local Fiscal Recovery Funds (CSLFRF).
Effect – The Department is not in compliance with subrecipient monitoring as required by the
Uniform Guidance, Part 200.332 and Part 200.501.
Recommendation – The Department should establish policies and procedures to ensure
compliance with the Uniform Guidance, Part 200.332 and Part 200.501.
State of Iowa
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2022
- 50 -
Response and Corrective Action Planned – The Department is in the process of developing policies
and procedures to ensure compliance with the Uniform Guidance, Part 200.332 and Part 200.501
for federal awards granted with CSLFRF. The Department intends to conduct monitoring and
compliance with applicable Uniform Guidance in fiscal year 2023. Specific areas to address are:
•
Review of the subrecipient and subrecipient grant application to assess risk and to
ensure approved programs are in compliance with CSLFRF.
•
Review of documentation provided by subrecipients to ensure expenditures align with
the grant application, are supported and are allowable under CSLFRF.
•
Validate that program expenditures benefit individuals that were negatively impacted by
the COVID-19 pandemic.
•
Review post-award reports to determine if proposed projects and related goals were
achieved.
•
Identify entities that require an audit per Uniform Guidance, Part 200.501 and follow
up on audit deficiencies related to the federal award.
Conclusion – Response accepted.
State of Iowa
Index of Findings by State Agency and Program Name
For the Year Ended June 30, 2022
- 51 -
Iowa Department of Workforce Development
17.225
Unemployment Insurance and COVID-19, Unemployment Insurance .........
31-40
WIOA Cluster
WIOA Cluster ………………………………………………………………………… 31-34, 40-46
21.027
COVID 19, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY
FUNDS .....................................................................................................
47-50
Iowa State Agencies
By Agency Number
- 52 -
Agency
Number
Agency
009
Department of Agriculture and Land Stewardship
011
Iowa State Fair
112
Department of Justice
131
Department for the Blind
167
Civil Rights Commission
216
Department of Commerce – Insurance Division
219
Department of Commerce – Utilities Division
221
First Judicial District
222
Second Judicial District
226
Sixth Judicial District
227
Seventh Judicial District
238
Department of Corrections
250
Iowa Prison Industries
259
Department of Cultural Affairs
269
Iowa Economic Development Authority
282
Department of Education
283
Department of Education – Division of Vocational Rehabilitation Services
284
College Student Aid Commission
285
Iowa PBS
297
Department on Aging
309
Department of Workforce Development
379
Department of Human Rights
401
Department of Human Services
407
Cherokee Mental Health Institution
409
Independence Mental Health Institution
412
Woodward Resource Center
427
Department of Inspections and Appeals
444
Judicial Branch
532
Department of Management
542
Department of Natural Resources
582
Department of Public Defense – Military Division
583
Iowa Department of Homeland Security and Emergency Management
588
Department of Public Health
595
Department of Public Safety
617
Braille and Sight Saving School
635
Office of Secretary of State
642
Governor’s Office on Drug Control Policy
645
Department of Transportation
655
Treasurer of State
670
Commission of Veterans Affairs
671
Iowa Veterans Home
Iowa Department of Administrative Services
State Accounting Enterprise
Hoover State Office Building
Des Moines, IA 50319
Phone: 515‐281‐4840
https://das.iowa.gov/state‐accounting