Polk County, Iowa: Single Audit Reports and Findings
Polk County, Iowa filed 10 single audits between 2016 and 2025; the most recently observed auditor is EIDE BAILLY LLP (2025), and the 2025 report lists 4 findings, including 1 material weakness. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Polk County, Iowa is recorded in DES MOINES, Iowa under EIN 426004519, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $20,489,008 | $750,000 | EIDE BAILLY LLP | 4 | MW / SD | 2025-06-GSAFAC-0000412500 |
| 2024 | 2024-06-30 | $56,089,755 | $750,000 | EIDE BAILLY LLP | 2 | MW | 2024-06-GSAFAC-0000374637 |
| 2023 | 2023-06-30 | $84,895,172 | $750,000 | RSM US LLP | 2 | SD | 2023-06-GSAFAC-0000034039 |
| 2022 | 2022-06-30 | $124,448,016 | $750,000 | RSM US LLP | 1 | — | 2022-06-CENSUS-0000143683 |
| 2021 | 2021-06-30 | $36,115,603 | $750,000 | RSM US LLP | 0 | — | 2021-06-CENSUS-0000143683 |
| 2020 | 2020-06-30 | $11,286,864 | $750,000 | RSM US LLP | 0 | — | 2020-06-CENSUS-0000143683 |
| 2019 | 2019-06-30 | $11,471,796 | $750,000 | RSM US LLP | 0 | — | 2019-06-CENSUS-0000143683 |
| 2018 | 2018-06-30 | $11,403,114 | $750,000 | RSM US LLP | 0 | — | 2018-06-CENSUS-0000143683 |
| 2017 | 2017-06-30 | $10,806,418 | $750,000 | RSM US LLP | 0 | — | 2017-06-CENSUS-0000143683 |
| 2016 | 2016-06-30 | $12,641,925 | $750,000 | RSM US LLP | 2 | — | 2016-06-CENSUS-0000143683 |
When is the next single audit due?
If Polk County, Iowa is again required to have a single audit for the fiscal year ending Jun 30, 2026, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Iowa also publishes audit reports of local governments: Iowa Auditor of State. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $1,836,788 | No |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $1,145,773 | Yes |
| 14.900 | LEAD HAZARD REDUCTION GRANT PROGRAM | $1,067,238 | Yes |
| 93.069 | PUBLIC HEALTH EMERGENCY PREPAREDNESS | $1,045,081 | Yes |
| 81.042 | WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS | $1,038,015 | No |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $1,000,000 | No |
| 17.259 | WIOA YOUTH ACTIVITIES | $849,547 | Yes |
| 93.568 | LOW-INCOME HOME ENERGY ASSISTANCE | $766,450 | Yes |
| 16.753 | CONGRESSIONALLY RECOMMENDED AWARDS | $750,000 | Yes |
| 93.778 | GRANTS TO STATES FOR MEDICAID | $712,227 | No |
| 81.042 | WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS | $706,590 | No |
| 17.278 | WIOA DISLOCATED WORKER FORMULA GRANTS | $624,527 | Yes |
| 17.258 | WIOA ADULT PROGRAM | $619,688 | Yes |
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $555,498 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $517,846 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $500,000 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $449,154 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $442,191 | No |
| 93.045 | SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES | $381,989 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $313,441 | No |
| 16.593 | RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS | $309,499 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $299,000 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $280,195 | Yes |
| 10.565 | COMMODITY SUPPLEMENTAL FOOD PROGRAM | $254,348 | No |
| 93.658 | FOSTER CARE TITLE IV-E | $201,123 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-003 | Subrecipient monitoring (M) | Material weakness | Yes |
| 2025-004 | Allowable costs / cost principles (B); Period of performance (H) | Material weakness | Yes |
| 2025-005 | Procurement and suspension and debarment (I) | Significant deficiency | No |
| 2025-006 | Procurement and suspension and debarment (I) | Significant deficiency | No |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Polk County, Iowa now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Polk County, Iowa Single Audits 2016–2025.” https://getauditradar.com/single-audits/ia/polk-county-iowa-426004519/. Data as of 2026-11-06.