HomeMy WebLinkAboutBBBS Financial
TO: Jt. Funding Application Reviewers
FROM: Daleta Thurness, Ex. Director BBBSJC
DATE: October 10, 2024
RE: Financial Audits
1976 – 2023 Big Brothers Big Sisters of Johnson County was a 4-H Youth Development Program of
Johnson County Extension and therefore BBBSJC budget was inclusive of the audit performed by
the State Auditor for all Extension Districts.
The timeliness of those audits has proven to be rather slow. The most recent audit we are able to
provide is FY22.
January 2024 Big Brothers Big Sisters began as an independent 501c3 nonprofit entity. We have yet
to complete a full fiscal year so to date do not have an independent audit from the time of January
2024 to present.
OFFICE OF AUDITOR OF STATE
STATE OF IOWA
State Capitol Building
Des Moines, Iowa 50319-0006
Telephone (515) 281-5834
Rob Sand
Auditor of State
NEWS RELEASE
Contact: Brian Brustkern
FOR RELEASE September 11, 2024 515/281-5834
Auditor of State Rob Sand today released an agreed-upon procedures report on the County
Agricultural Extension Districts for the period July 1, 2021 through June 30, 2022. The
agreed-upon procedures engagement was designed to focus on the financial processes of the
County Agricultural Extension Districts and compliance with certain Code of Iowa requirements.
Chapter 176A of the Code of Iowa establishes a County Agricultural Extension District in each of
Iowa’s 99 counties for the purpose of disseminating useful and practical information on subjects
relating to agriculture, home economics, and community and economic development. The work of
the Extension Districts is performed in cooperation with Iowa State University of Science and
Technology and the United States Department of Agriculture as provided in the Federal Smith-Lever
Act. They also collect, deposit, disburse and account for all taxes, fees and other monies paid to the
County Agricultural Extension Districts.
AUDIT FINDINGS:
Sand reported seventeen findings pertaining to the County Agricultural Extension Districts. The
findings address a lack of segregation of duties in the various offices and lack of controls over cash
receipts, cash disbursements and financial reporting. Sand also reported findings over certain
compliance aspects of the County Agricultural Extension Districts. Sand provided County
Agricultural Extension District officials with recommendations to address each of the findings.
Sixteen of the findings discussed above are repeated from the prior year. County Agricultural
Extension District officials have a fiduciary responsibility to provide oversight of the Extension
District's 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 agreed-upon procedures report is available for review on the Auditor of State’s website
at Audit Reports – Auditor of State.
# # #
2361-8020-BR01
COUNTY AGRICULTURAL EXTENSION DISTRICTS
AUDITOR OF STATE’S INDEPENDENT REPORT
ON APPLYING AGREED-UPON PROCEDURES
FOR THE PERIOD
JULY 1, 2021 THROUGH JUNE 30, 2022
County Agricultural Extension Districts
OFFICE OF AUDITOR OF STATE
STATE OF IOWA
State Capitol Building
Des Moines, Iowa 50319-0006
Telephone (515) 281-5834
Rob Sand
Auditor of State
June 18, 2024
Iowa State University Extension and Outreach and each
County Agricultural Extension District
Ames, Iowa
To ISU Extension and Outreach and Members of the
County Agricultural Extension District Councils:
I am pleased to submit to you this agreed-upon procedures report for the County Agricultural
Extension Districts for the period July 1, 2021 through June 30, 2022. The agreed-upon procedures
engagement was performed in accordance with attestation standards established by the American
Institute of Certified Public Accountants and the standards for attestation engagements contained in
Government Auditing Standards.
I appreciate the cooperation and courtesy extended by the officials and employees of the County
Agricultural Extension Districts throughout the agreed-upon procedures engagement. If I or this office
can be of any further assistance, please contact me or my staff at 515-281-5834.
Sincerely,
Rob Sand
Auditor of State
OFFICE OF AUDITOR OF STATE
STATE OF IOWA
State Capitol Building
Des Moines, Iowa 50319-0006
Telephone (515) 281-5834
Rob Sand
Auditor of State
2
Auditor of State’s Independent Report on Applying Agreed-Upon Procedures
To: Iowa State University Extension and Outreach and each
County Agricultural Extension District
We performed the procedures below, which were agreed to by ISU Extension and Outreach for the
period July 1, 2021 through June 30, 2022. The 100 County Agricultural Extension Districts were
formed pursuant to the provisions of Chapter 176A of the Code of Iowa. The procedures performed
focused on the financial processes of the Extension Districts and compliance with certain Code of Iowa
requirements.
This agreed-upon procedures engagement was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants and the standards for attestation
engagements contained in Government Auditing Standards, issued by the Comptroller General of the
United States. The ISU Extension and Outreach has agreed to and acknowledged the procedures
performed are appropriate to meet the intended purpose to report recommendations pertaining to
selected accounting records and related information of each County Agricultural Extension District
(Extension District) including each District’s compliance with certain Code of Iowa requirements. This
report may not be suitable for any other purpose. The procedures performed may not address all the
items of interest to a user of this report and may not meet the needs of all users of this report and, as
such, users are responsible for determining whether the procedures performed are appropriate for
their purpose.
The procedures we performed are summarized as follows:
a. We observed selected Extension District Council meeting minutes for compliance with
Chapters 21 and 176A.14 of the Code of Iowa.
b. We obtained an understanding of the Extension District’s internal controls to determine if
proper control procedures are in place and incompatible duties, from a control standpoint,
are not performed by the same employee.
c. We observed surety bond coverage for compliance with Chapter 174A.14(5) of the Code of
Iowa.
d. We obtained and observed financial reports and selected bank reconciliations to determine
whether the bank balances properly reconcile to the general ledger account balances and the
financial reports.
e. We observed check images to determine both front and back are received and retained per
Chapter 554D.114(5) of the Code of Iowa.
f. We scanned depository resolutions, investment policies and reporting of unclaimed property
to the State of Iowa to determined compliance with Chapters 12C.2. 12B.10B and 556.1(12)
of the Code of Iowa.
g. We scanned for the existence of agency funds held by the Extension District on behalf of a
separate legal entity and determined whether the fund has been approved by the Extension
District Council.
h. We determined 4H Clubs were reported in the Extension District accounting system.
i. We reconciled the Extension District tax receipts with the County Treasurer’s tax record.
3
j. We obtained receipt ledgers and scanned for and observed any unusual receipts.
k. We traced selected disbursements to proper approval, adequate supporting documentation,
accurate accounting and compliance with the public purpose criteria established by Article
III, Section 31 of the Constitution of the State of Iowa.
l. We traced selected payroll and related transactions to proper authorization and accurate
accounting and determined whether payroll was proper.
m. We observed the annual certified budget for proper authorization, certification and timely
amendment.
n. We observed evidence of proper publication of the statement of receipts and expenditures as
required per Chapter 176A.8(14).
o. We observed the Extension District’s calculation of the ending operating fund balance for
compliance with Chapter 176A.8(13).
Based on the performance of the procedures described above, we identified findings and
recommendations for each of the 100 Extension Districts. Our findings and recommendations are
described in the Detailed Findings and Recommendations section of this report. Unless reported in
the Detailed Findings and Recommendations, items of noncompliance were not noted during the
performance of the specific procedures listed above.
We were engaged by Iowa State University Extension and Outreach to perform this agreed-upon
procedures engagement and conducted our engagement in accordance with attestation standards
established by the American Institute of Certified Public Accountants and the standards for attestation
engagements contained in Government Auditing Standards, issue by the Comptroller General of the
United States. We were not engaged to and did not conduct an examination or review engagement, the
objective of which would be the expression of an opinion or conclusion, respectively, on the specific
accounting records and related information of the Extension Districts including compliance with
specific Code of Iowa requirements for the period July 1, 2021 through June 30, 2022. Accordingly,
we do not express such an opinion or conclusion. Had we performed additional procedures, other
matters might have come to our attention that would have been reported to you.
We are required to be independent of the ISU Extension and Outreach and the 100 Extension Districts
and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements
related to our agreed upon procedures engagement.
The purpose of this report is to report certain agreed-upon procedures and the resulting findings and
recommendations pertaining to selected accounting records and related information including
compliance with certain Code of Iowa requirements of the 100 Extension Districts. This report is not
suitable for any other purpose.
We would like to acknowledge the many courtesies and assistance extended to us by personnel of the
Iowa State University Extension and Outreach and the Extension Districts during the course of our
agreed-upon procedures engagement. Should you have questions concerning any of the above
matters, we shall be pleased to discuss them with you at your convenience.
Brian R. Brustkern, CPA
Deputy Auditor of State
June 18, 2024
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2021 through June 30, 2022
4
(A) Segregation of Duties – Management is responsible for establishing and maintaining internal
control. A good system of internal control provides for adequate segregation of duties so no one
individual handles a transaction from its inception to completion. In order to maintain proper
internal control, duties should be segregated so the authorization, custody and recording of
transactions are not under the control of the same employee. This segregation of duties helps
prevent losses from employee error or dishonesty and maximizes the accuracy of County
Agricultural Extension District (Extension District) financial statements.
The following procedures or compensating controls have not been implemented in certain
Extension Districts. Generally, one or two individuals may have control over the following
functions:
(1) Cash
(a) Handling, recording, and reconciling.
(b) Petty Cash is assigned to more than one person.
(2) Receipts
(a) Opening mail, collecting, depositing, and recording.
(b) Mail is not opened by someone who does not have access to accounting records.
(3) Disbursements
(a) Check writing, recording and approval.
(b) All elected council members are authorized check signers.
(4) Financial Reporting - Bank accounts are not reconciled by someone who does not
sign checks, handle cash, and record cash receipts.
Recommendation – We realize segregation of duties is difficult with a limited number of office
employees. However, each Extension District should review the operating procedures of their
office to obtain the maximum internal control possible under the circumstances. The office
should utilize current personnel including council members to provide additional control
through review of financial transactions, reconciliations, and reports. Such reviews should be
performed by independent persons and should be documented by the signature or initials of
the reviewer and the date of the review. Additionally, the petty cash fund should be assigned to
one individual for additional control.
(B) Segregation of Duties Log – ISU Extension and Outreach Fiscal Policy and Procedures,
Section 3.1 requires an unannounced independent review to be performed over the internal
control log at least bi-monthly. Evidence of the independent review is to be documented on the
internal control log with a date and signature of the reviewer.
The following findings were identified related to the above policy:
(1) Segregation of Duties Log was prepared but there was no evidence of review or no
evidence the independent review was timely.
(2) Segregation of Duties Log was not prepared at least bi-monthly.
Recommendation – The Extension Districts should ensure the District has implemented the
Iowa State University Extension and Outreach Policies and Procedures.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2021 through June 30, 2022
5
(C) Bank Reconciliations – The following items were noted in certain Extension Districts:
(1) A bank reconciliation is prepared monthly, however, there is no evidence of
independent review or no evidence the independent review was timely.
(2) A bank reconciliation is prepared monthly however, variances between book balance
and bank balance are not investigated and resolved.
Recommendation – An independent person should review the bank reconciliations and
document their review by signing or initialing and dating the monthly reconciliations. In
addition, reconciliations should include all cash accounts and all variances between book
balance and bank balance should be investigated and resolved timely.
(D) Payroll – The following procedures or compensating controls have not been implemented:
(1) The gross hourly wages and salaries were approved in the council meeting minutes as
a percentage increase or dollar increase. The actual hourly wage or salary was not
documented in the approved minutes.
(2) Documentation was not available to support authorized pay rates for employees.
(3) There is no evidence of supervisory review and approval of employee timesheets.
(4) Salaried employees are not required to prepare and submit a timesheet.
(5) One employee traced was paid an hourly rate which was not properly approved.
Recommendation – All pay rates should be reviewed and approved by the Extension District
Council. Hourly and salary wage rates and increases should be adequately documented as an
approved rate or salary not just a percentage increase. The Extension District should review
and update payroll policies and procedures to ensure all timesheets are reviewed and approved
timely. Review and approval of employee timesheets should be documented by the signature or
initials of the supervisor and the date of the approval.
(E) Initial Mail Listing – An initial mail listing is not prepared and compared to deposits by an
independent person at least on a test basis.
Recommendation – A listing of all cash and a random listing of checks received should be
prepared by the mail opener. The listing should be compared to deposits by an independent
person at least on a test basis. The reviewer should evidence their review by initialing or
signing and dating the listing.
(F) Voided Receipts – A report of voided receipts is not maintained and reviewed by an independent
person.
Recommendation – A report of voided receipts should be maintained and reviewed by an
independent person.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2021 through June 30, 2022
6
(G) Depository Resolution – The following items were noted in certain Extension Districts:
(1) A depository resolution has not been correctly adopted by the Extension District in
accordance with Iowa Code Chapter 176A.8 (11).
(2) During fiscal year ended June 30, 2022, the depository balance exceeded the
maximum amount authorized by the adopted resolution.
Recommendation – The Extension District should adopt a written depository resolution which
establishes the maximum deposit amounts as required by Chapter 12C.2 of the Code of Iowa.
The depository resolution should be reviewed annually and updated as needed.
(H) Untimely Deposits – Deposits were not made timely (within 10 days of receipt).
Recommendation – Iowa State University should work with the Extension Districts to establish
procedures to ensure receipts are deposited timely.
(I) 4-H Club Accounts – All 4-H Club accounts have not been turned over to the Extension
District.
Recommendation – In accordance with the Iowa State University Extension and Outreach
policy, Iowa Code 12C.1 and 176A, and to strengthen internal control and increase operating
efficiencies, the financial transactions of the 4-H club separate accounts should be integrated
with the County Extension’s account records under the Extension District’s EIN. The financial
activity should be included in the County Extension’s accounting records, monthly financial
reports, and the annual financial reports.
(J) Extension Council Meeting Minutes – The following procedures have not been implemented:
(1) Meeting minutes were not properly signed per Iowa Code Chapter 176A.14(3).
(2) Meeting minutes did not include sufficient information to indicate the vote of each
member per Iowa Code Chapter 21.3.
Recommendation – Chapter 176A.14(3) requires minutes of all Extension Council meetings to
be properly signed. Additionally, all minutes should indicate the vote of each council member
present.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2021 through June 30, 2022
7
(K) Disbursements – The following findings related to certain disbursements were identified:
(1) Disbursements included sales tax, late fees or bank service charges.
(2) Disbursements were not supported by original invoice or other supporting
documentation.
(3) Invoices or other supporting documentation were not cancelled to prevent reuse.
(4) Disbursements were for an employee’s personal expense which were later reimbursed
to the office.
(5) The credit card purchase exceeded the authorized limit indicated in the district’s
fiscal policy and procedures.
(6) Although payments for monthly credit card statements were approved by Extension
District Council, there was no evidence of Extension District Council approval of
individual credit card transactions.
Recommendation – Iowa State University Extension and Outreach should work with offices to
establish policies and procedures to ensure all payments are adequately supported and
reviewed and approved by the Extension District Council. Additionally, procedures should be
established to ensure sales tax, late fees or bank service charges are not incurred.
(L) Unclaimed Property – Chapter 556.11 of the Code of Iowa requires each Extension District to
report and remit outstanding obligations, including checks, held for more than two years, to
the Office of Treasurer of State annually. The Extension District did not remit checks which
were outstanding for more than two years.
Recommendation – All checks outstanding for more than two years should be submitted to the
Office of Treasure of State annually.
(M) Bank Statements – The Extension District Council does not receive an image of the front and
back of each cancelled check with the bank statements as required by Chapter 554D.114(5) of
the Code of Iowa.
Recommendation – Per the Code of Iowa Chapter 554D.114(5) electronically retained check
images need to be retained and received with the bank statements. The Extension District
Council should establish procedures to ensure both sides are obtained and retained.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2021 through June 30, 2022
8
(N) Budgets – Chapter 176A.8 of the Code of Iowa authorizes the Extension District Council to
prepare annually before March 15, a budget for the fiscal year in accordance with Chapter 24
of the Code of Iowa and to certify the budget to the county board of supervisors of the county of
their extension district.
The following findings were identified at certain Extension Districts:
1) For the fiscal year 2022 budget, proof of publication of the notice of public hearing
was not maintained and available to determine compliance with Iowa Code
Chapter 24.9 or proof of publication of the notice of public hearing was maintained,
however the publication date was more than 20 days in advance of the public hearing.
2) The Extension District budget was not certified prior to March 15.
Recommendation – The Extension District should maintain proof of publication of the notice of
public hearing and ensure the publication of the notice of public hearing is no less than 10 and
no more than 20 days in advance of the public hearing. In addition, the budget should be
certified prior to March 15.
(O) Gift Cards – Gift card purchases were approved by the Extension District for use as 4-H prizes
or miscellaneous awards. The following findings were identified at certain Extension Districts:
(1) The Extension District did not maintain a gift card policy addressing procedures to
track and inventory gift card purchases.
(2) A gift card policy was maintained; however, the use of gift cards was not supported by
documentation showing the recipient received the card.
Recommendation – The Extension District should develop a gift card policy which includes
procedures to require an accounting of all gift card purchases and an acknowledgement from
the gift card recipient to ensure the card was provided to the proper person.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2021 through June 30, 2022
9
(P) Questionable Disbursements – Certain disbursements we believe may not meet the
requirements of public purpose as defined in an Attorney General’s opinion dated April 25,
1979 since the public benefits to be derived have not been clearly documented were noted.
These disbursements, paid by the Extension District, are detailed as follows:
District Paid to Purpose Amount
Calhoun WLC County Cuisine Meal for leader training 70$
Chickasaw Klunders Kafe Employee lunch 22
Crawford Pizza Ranch Council meeting 53
Delaware Delaware County
Food Bank Donation 50
Grundy Casey's Council meeting 35
Hancock Multiple Meeting meals 304
Harrison Casey's Staff lunch 62
Louisa Aranda's Council meeting 55
Lyon Multiple Staff meetings 61
Madison Kum&Go Council meeting 44
Marshall Multiple Staff meetings 258
Monona Gospel Mission Donation 250
Palo Alto Multiple Staff lunches 69
Wapello Bubba Qs Employee lunch 48
Warren Multiple Employee meals 100
According to the opinion, it is possible for such disbursements to meet the test of serving a
public purpose under certain circumstances, although such items will certainly be subject to a
deserved close scrutiny. The line to be drawn between a proper and an improper purpose is
very thin.
Recommendation – The Extension District Council should determine and document the public
purpose served by these disbursements before authorizing any further payments. If this
practice is continued, the County Extension District should establish written policies and
procedures, including the requirements for proper documentation.
(Q) District Investment – At the April 28, 2022 Council meeting, the Council approved a transfer of
$34,616 of insurance proceeds to a separate non-profit organization to establish a temporarily
restricted endowment in which the funds are to be invested in accordance with the investment
policy of the separate non-profit organization. This investment does not comply with the
investment policy stated in section 5 of the Extension District fiscal policies and procedures or
with the Code of Iowa Chapter 12B.10A – Public investment maturity and procedural
limitations.
Recommendation – The Extension District should comply with the investment policy stated in
section 5 of their fiscal policy and seek legal advice regarding the disposition of this matter.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2021 through June 30, 2022
10
This engagement was performed by:
Brian R. Brustkern, CPA, Deputy
Suzanne R. Dahlstrom, CPA, Manager
Brandon L. Weddell, Staff Auditor
Other individuals who participated in the engagement include:
Pamela J. Bormann, CPA, Director
Tiffany M. Ainger, CPA, Manager
Gwen D. Fangman, CPA, Manager
Lesley R. Geary, CPA, Manager
Cole L. Hocker, CPA, Manager
Tammy A. Hollingsworth, CIA, Manager
Janet K. Mortvedt, CPA, Manager
Deborah J. Moser, CPA, Manager
Ryan J. Pithan, CPA, Manager
Katherine L. Rupp, CPA, Manager
Jennifer L. Wall, CPA, Manager
Luke M. Bormann, CPA, Senior Auditor II
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Appendix
Appendix A
12
County Agricultural Extension Districts
Matrix of Findings
For the Period July 1, 2021 through June 30, 2022
The following comment items correspond to the conditions noted in the detailed findings and
recommendations section of this report. The purpose of this summary is to identify the County
Agricultural Extension Districts the specific items relate to (designated by an "X").
County
County Name Number A1a A1b A2a A2b A3a A3b A4 B1 B2 C1 C2 D1 D2 D3 D4 D5 E F G1
Adair 1 X X X X
Adams 2 X X
Allamakee 3 X X X
Appanoose 4 X X
Audubon 5 X
Benton 6 X X X
Black Hawk 7 X X
Boone 8 X X
Bremer 9 X X X X X X X
Buchanan 10 X X X X X
Buena Vista 11 X X
Butler 12 X X
Calhoun 13 X X X X
Carroll 14 X X X X
Cass 15 X X X X
Cedar 16 X X X
Cerro Gordo 17 X X X X
Cherokee 18 X X X
Chickasaw 19 X X X X
Clarke 20 X X X
Clay 21 X
Clayton 22 X X X
Clinton 23 X X X X
Crawford 24 X X X
Dallas 25 X X X X X
Davis 26 X X X X X X
Decatur 27 X
Delaware 28 X X X X
Des Moines 29 X X X
Dickinson 30 X X X X X X
Dubuque 31 X X X
Emmet 32 X
Fayette 33 X X X X X
Floyd 34 X X X
Appendix A
13
County
County Name Number G2 H I J1 J2 K1 K2 K3 K4 K5 K6 L M N1 N2 O1 O2 P Q
Adair 1 X X X X
Adams 2 X X X
Allamakee 3 X X X
Appanoose 4
Audubon 5 X
Benton 6 X X X
Black Hawk 7 X X X
Boone 8 X
Bremer 9 X X X
Buchanan 10 X X X X
Buena Vista 11 X X X
Butler 12 X X X X X
Calhoun 13 X X X
Carroll 14 X
Cass 15
Cedar 16 X
Cerro Gordo 17 X
Cherokee 18 X
Chickasaw 19 X X X X
Clarke 20 X
Clay 21 X X X X
Clayton 22 X X X
Clinton 23 X X
Crawford 24 X X
Dallas 25 X
Davis 26 X X X
Decatur 27 X
Delaware 28 X X
Des Moines 29 X X X
Dickinson 30 X X
Dubuque 31 X X
Emmet 32 X X
Fayette 33 X X
Floyd 34 X X X
Appendix A
14
County Agricultural Extension Districts
Matrix of Findings
For the Period July 1, 2021 through June 30, 2022
The following comment items correspond to the conditions noted in the detailed findings and
recommendations section of this report. The purpose of this summary is to identify the County
Agricultural Extension Districts the specific items relate to (designated by an "X").
County
County Name Number A1a A1b A2a A2b A3a A3b A4 B1 B2 C1 C2 D1 D2 D3 D4 D5 E F G1
Franklin 35 X X X
Fremont 36 X X X X
Greene 37 X X X
Grundy 38 X X
Guthrie 39 X X X
Hamilton 40 X X
Hancock 41 X X X X X X X X X
Hardin 42 X
Harrison 43 X X X X X
Henry 44 X X X
Howard 45 X X X X
Humboldt 46 X
Ida 47 X X X X X X
Iowa 48 X X X
Jackson 49 X X X X
Jasper 50
Jefferson 51 X X X X
Johnson 52 X X X X
Jones 53 X X X X X
Keokuk 54 X X
Kossuth 55
Lee 56
Linn 57 X X X
Louisa 58 X X X X
Lucas 59 X X X X
Lyon 60 X X
Madison 61 X X X
Mahaska 62 X
Marion 63 X X
Marshall 64 X X
Mills 65 X X X X X X X
Appendix A
15
County
County Name Number G2 H I J1 J2 K1 K2 K3 K4 K5 K6 L M N1 N2 O1 O2 P Q
Franklin 35 X
Fremont 36 X
Greene 37
Grundy 38 X X X
Guthrie 39
Hamilton 40
Hancock 41 X X X
Hardin 42
Harrison 43 X X X
Henry 44 X
Howard 45
Humboldt 46 X
Ida 47 X X
Iowa 48 X
Jackson 49 X X X X
Jasper 50 X X X
Jefferson 51
Johnson 52 X X
Jones 53 X X
Keokuk 54
Kossuth 55 X
Lee 56 X
Linn 57 X X
Louisa 58 X X X
Lucas 59 X
Lyon 60 X X
Madison 61 X X X
Mahaska 62
Marion 63 X
Marshall 64 X X X
Mills 65 X X X
Appendix A
16
County Agricultural Extension Districts
Matrix of Findings
For the Period July 1, 2021 through June 30, 2022
The following comment items correspond to the conditions noted in the detailed findings and
recommendations section of this report. The purpose of this summary is to identify the County
Agricultural Extension Districts the specific items relate to (designated by an "X").
County
County Name Number A1a A1b A2a A2b A3a A3b A4 B1 B2 C1 C2 D1 D2 D3 D4 D5 E F G1
Mitchell 66 X X X X
Monona 67 X X X X X X
Monroe 68 X X X X X
Montgomery 69 X X X X X
Muscatine 70 X X X X X X
O'Brien 71 X X
Osceola 72 X X X X X
Page 73 X X
Palo Alto 74 X X X X
Plymouth 75 X X X X
Pocahontas 76 X X X X
Polk 77
Pottawattamie East 78 X X
Pottawattamie West 78 X X X
Poweshiek 79 X X X X
Ringgold 80 X X X
Sac 81 X X X
Scott 82 X X X
Shelby 83 X X X X
Sioux 84 X X X
Story 85 X X X
Tama 86 X X X X X X
Taylor 87 X X X X X
Union 88 X X X X
Van Buren 89 X X X X
Wapello 90 X X X X X
Warren 91 X X X X X
Washington 92 X X X X
Wayne 93 X X X X X X X
Webster 94 X X
Winnebago 95 X
Winneshiek 96 X
Woodbury 97 X X X X X X
Worth 98 X X X X X
Wright 99 X X X X X
Appendix A
17
County
County Name Number G2 H I J1 J2 K1 K2 K3 K4 K5 K6 L M N1 N2 O1 O2 P Q
Mitchell 66 X
Monona 67 X X X X
Monroe 68 X X X
Montgomery 69
Muscatine 70 X X X X X
O'Brien 71 X X
Osceola 72
Page 73 X
Palo Alto 74 X X
Plymouth 75
Pocahontas 76 X
Polk 77 X X
Pottawattamie East 78 X
Pottawattamie West 78 X X
Poweshiek 79 X
Ringgold 80 X
Sac 81
Scott 82 X
Shelby 83 X X X
Sioux 84 X X
Story 85 X X
Tama 86 X X X
Taylor 87
Union 88 X
Van Buren 89 X
Wapello 90 X X X X
Warren 91 X X X X X
Washington 92 X X
Wayne 93 X X X
Webster 94 X X X
Winnebago 95 X
Winneshiek 96 X
Woodbury 97 X X
Worth 98 X X
Wright 99