DES MOINES, IOWA (February 28, 2024) — Auditor of State Rob Sand today released an audit report on County Social Services for the year ended June 30, 2022.
FINANCIAL HIGHLIGHTS:
The County Social Services’ revenues totaled $11,261,872 for the year ended June 30, 2022, a 34.5% decrease from the prior year. Expenses for the year ended June 30, 2022 totaled $14,274,515, a 13.9% decrease from the prior year. The significant decrease in revenues and expenses are due primarily to a COVID-19, Coronavirus Relief Funds received in the year ended June 30, 2021. In addition, revenues decreased due to a reduction in property taxes collected by the member counties during the fiscal year.
AUDIT FINDINGS:
Sand reported five findings related to the receipt and expenditure of taxpayer funds. They can be found on pages 48 through 51 of this report. The findings address issues such as a lack of segregation of duties, material amounts of receivables were not properly recorded and bank reconciliations were not reviewed by an independent official. Sand provided the County Social Services with recommendations to address each of these findings.
The Board Members have a fiduciary responsibility to provide oversight of the County Social Services’ operations and financial transactions. Oversight is typically defined as the “watchful and responsible care” a governing body exercises in its fiduciary capacity. A copy of the audit report is available for review on the Auditor of State’s website at Audit Reports | Iowa State Auditor.
