HomeMy WebLinkAboutBig Brothers Big Sisters of Johnson County - Audit Financial Review Report
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 March 11, 2022 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, 2019 through June 30, 2020. 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.
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 in the Auditor of State’s web site
at https://auditor.iowa.gov/reports/audit-reports/.
# # #
2161-8020-BR01
COUNTY AGRICULTURAL EXTENSION DISTRICTS
AUDITOR OF STATE’S INDEPENDENT REPORT
ON APPLYING AGREED-UPON PROCEDURES
FOR THE PERIOD
JULY 1, 2019 THROUGH JUNE 30, 2020
County Agricultural Extension Districts
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
February 18, 2022
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, 2019 through June 30, 2020. 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 Facsimile (515) 281-6518
Rob Sand
Auditor of State
2
Auditor of State’s Independent Report on Applying Agreed-Upon Procedures
To ISU Extension and Outreach and each County Agricultural Extension District:
We have performed the procedures below, which were agreed to by ISU Extension and Outreach for
the period July 1, 2019 through June 30, 2020. 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 scanned depository resolutions and reporting of unclaimed property to the State of
Iowa and determined compliance with Chapters 12C.2 and 556.1(12) of the Code of Iowa.
f. 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.
g. We determined 4H Clubs were reported in the Extension District accounting system.
h. We reconciled the Extension District tax receipts with the County Treasurer’s tax record.
i. We obtained receipt ledgers and scanned for and observed any unusual receipts.
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j. 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.
k. We traced selected payroll and related transactions to proper authorization and accurate
accounting and determined whether payroll was proper.
l. We observed the annual certified budget for proper authorization, certification and timely
amendment.
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 non-compliance 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 standard for
attestation engagement 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, 2019 through
June 30, 2020. 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.
Ernest H. Ruben, Jr., CPA
Deputy Auditor of State
February 18, 2022
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2019 through June 30, 2020
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 not assigned to only 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) Authorized check signers are not properly removed from bank signature
cards upon leaving the Extension District.
(c) All elected Council Members are authorized check signers.
(4) Financial Reporting
(a) Bank statements and redeemed checks are not delivered to the reconciler
unopened.
(b) Bank accounts are not reconciled by someone who does not sign checks,
handle cash, and record cash receipts.
(5) Payroll – preparing, approving, recording.
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.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2019 through June 30, 2020
5
(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.
(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.
(3) A bank reconciliation is prepared monthly however, petty cash fund amounts
are not properly included in the bank reconciliation.
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) Employee timesheets were not reviewed and approved by a supervisor.
(4) Employee timesheets were reviewed and approved by a supervisor however,
they were not reviewed timely.
(5) Salaried employees are not required to prepare and submit a timesheet.
(6) One employee traced was paid an hourly rate which was not properly
approved.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2019 through June 30, 2020
6
Recommendation – All pay rates should be reviewed and approved by the 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.
(G) Depository Resolution – The following items were noted in certain Extension Districts:
(1) A depository resolution has not been adopted by the Extension District per
Iowa Code Chapter 176A.8 (11).
(2) During fiscal year ended June 30, 2020, 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.
(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 12.C.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.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2019 through June 30, 2020
7
(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.
(3) Meeting minutes did not include a listing of disbursements approved by the
extension council per Iowa Code Chapter 176A.8(11).
Recommendation – Chapter 176A.14(3) requires minutes of all Extension Council meeting
minutes to be properly signed. Additionally, all minutes should indicate the vote of each
Council Member present. Meeting minutes should include a listing of clams for approval.
(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) Mileage reimbursement to employees was paid at an incorrect rate per the
County Extension policy.
Recommendation – Iowa State University Extension and Outreach should work with offices
to establish policies and procedures to ensure all payments are reviewed to ensure they
are adequately supported and approved by 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 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.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2019 through June 30, 2020
8
(M) 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 finding were identified at certain Extension Districts:
1) Disbursements during the year ended June 30, 2020 exceeded the amount
budgeted.
2) Proof of publication of the notice of public hearing for the fiscal year 2020
budget was not maintained and available to determine compliance with Iowa
Code Chapter 24.9.
Recommendation – The budget should have been amended by the Extension District
Council in accordance with Chapter 24.9 of the Code of Iowa before disbursements were
allowed to exceed the budget. In addition, the Extension District should maintain proof of
publication of the notice of public hearing.
(N) Agency Funds – Certain funds identified as agency funds are not for legally separate
entities and therefore are Extension District funds.
Recommendation – Extension funds held in separate accounts identified as agency fund
accounts should be either closed or transferred to an operating account.
(O) Annual Published Report – Financial information from the County Treasurer’s tax
apportionment or County general ledger was not available for review to support the
property tax revenue amount reported on the Annual Published Report.
Recommendation – The County Extension District should ensure the property tax revenue
amount reported on the Annual Published Report reconciles to the amount reported by the
County.
(P) Gift Cards – Gift card purchases were approved by the Extension District for use as 4-H
prizes or miscellaneous awards, however, the Extension District did not maintain a gift
card policy addressing procedures to track and inventory gift card purchases. In addition,
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 that the card was provided to the proper person.
County Agricultural Extension Districts
Detailed Findings and Recommendations
For the Period July 1, 2019 through June 30, 2020
9
(Q) 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
Adair The Olive Branch Restaurant Holiday party for staff 394.19$
Buena Vista Hoffma Flowers Funeral flowers 53.50
Clinton Various employees Employee bonus 1,600.00
East Pottawattamie Pizza King Food and alcohol 736.57
Jackson RonAnn's Floral Shoppe Funeral flowers 30.00
Marion Rib Shack Council member meals 61.53
Marion Hometown Market Council member meals 48.91
Marion Classic Café Holiday party for staff 546.63
Washington Visa Rain gauges 35.90
Washington Visa Household supplies 104.16
Washington Amazon Amazon Prime subscription 55.60
Wayne Various employees Employee bonus 2,000.00
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.
In addition to the items listed above, a special investigation performed on Monroe County
Agricultural Extension District resulted in a separate report issued on June 17, 2021
which identified $81,536.04 of improper disbursements, including $69,151.31 of
unauthorized charges to a PayPal account, $9,225.13 of personal purchases from Amazon
and other vendors, $2,600 of unauthorized checks payable to either cash or the check
signer and $376.54 of late fees and finance charges related to credit card payments. The
report also disclosed $817.66 of unsupported disbursements. For further detail, this report
can be found at https://www.auditor.iowa.gov/reports/file/65905/embed.
A special investigation was also performed on Jones County Agricultural Extension District
resulting in a separate report issued on February 10, 2022 which identified $52,286.17 of
improper disbursements including $30,206.86 of personal purchases from Amazon,
department stores, grocery stores and other vendors and $21,464.51
identified as unauthorized payouts of paid time off, payments in lieu of
insurance and travel reimbursements. The report also disclosed $33,659.28 of
unsupported disbursements. For further detail, this report can be found at
https://www.auditor.iowa.gov/reports/file/67777/embed.
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. Extension District
officials should exercise due care to ensure all financial transactions are properly
supported and independently reviewed and approved.
Report of Recommendations
County Agricultural Extension Districts
Staff
10
This engagement was performed by:
Ernest H. Ruben, Jr., CPA, Deputy
Suzanne R. Dahlstrom, CPA, Manager
Alyson J. Logel, Staff Auditor
Other individuals who participated in the engagement include:
Brian R. Brustkern, CPA, Director
Michelle B. Meyer, CPA, Director
Tiffany M. Ainger, CPA, Manager
Pamela J. Bormann, CPA, Manager
Gwen D. Fangman, CPA, Manager
Lesley R. Geary, CPA, 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
Anthony M. Heibult, Senior Auditor II
Alex N. Kawamura, Senior Auditor II
Karen J. Kibbe, Senior Auditor II
11
Appendix
Appendix A
12
County Agricultural Extension Districts
Matrix of Findings
For the Period July 1, 2019 through June 30, 2020
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 A3c A4a A4b A5 B1 B2 C1 C2 C3 D1 D2 D3 D4 D5 D6
Adair 1 X X X
Adams 2 X
Allamakee 3 X X X
Appanoose 4 X X
Audubon 5 X X
Benton 6 X X
Black Hawk 7 X X X
Boone 8 X X X X
Bremer 9 X X X X X X
Buchanan 10 X X
Buena Vista 11 X X X
Butler 12
Calhoun 13 X X X X X
Carroll 14 X X X X X
Cass 15 X X X X X
Cedar 16 X X X X
Cerro Gordo 17 X X X X X X
Cherokee 18 X X X
Chickasaw 19 X X X
Clarke 20 X X
Clay 21 X X X
Clayton 22 X X X
Clinton 23 X X X X
Crawford 24 X X X
Dallas 25 X
Davis 26 X
Decatur 27 X
Delaware 28 X X
Des Moines 29 X
Dickinson 30 X X X X
Dubuque 31 X X X X X
Emmet 32 X X X
Fayette 33 X X X X
Floyd 34 X X X X X X X
Appendix A
13
County
County Name Number E F G1 G2 H I J1 J2 J3 K1 K2 K3 K4 L M1 M2 N O P Q
Adair 1 X X X X
Adams 2 X
Allamakee 3 X
Appanoose 4 X
Audubon 5
Benton 6 X
Black Hawk 7 X
Boone 8 X
Bremer 9
Buchanan 10 X
Buena Vista 11 X X X
Butler 12
Calhoun 13
Carroll 14 X
Cass 15 X
Cedar 16 X X
Cerro Gordo 17
Cherokee 18 X
Chickasaw 19 X
Clarke 20 X
Clay 21 X
Clayton 22
Clinton 23 X X
Crawford 24 X
Dallas 25 X X
Davis 26 X X
Decatur 27
Delaware 28 X
Des Moines 29 X
Dickinson 30 X
Dubuque 31
Emmet 32 X X
Fayette 33
Floyd 34 X X X
Appendix A
14
County Agricultural Extension Districts
Matrix of Findings
For the Period July 1, 2019 through June 30, 2020
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 A3c A4a A4b A5 B1 B2 C1 C2 C3 D1 D2 D3 D4 D5 D6
Franklin 35 X X X X X X
Fremont 36 X X X X
Greene 37 X
Grundy 38 X
Guthrie 39 X
Hamilton 40 X
Hancock 41 X X X X X
Hardin 42 X X X
Harrison 43 X X
Henry 44 X X
Howard 45 X X X X
Humboldt 46 X X X X
Ida 47 X X X X
Iowa 48 X X
Jackson 49 X X X
Jasper 50 X
Jefferson 51 X X X X X
Johnson 52 X
Jones 53 X X X X X X X X
Keokuk 54 X X X X
Kossuth 55 X X X
Lee 56 X X
Linn 57 X X X X
Louisa 58 X
Lucas 59 X
Lyon 60 X X X X X
Madison 61 X X X X
Mahaska 62 X X X X
Marion 63 X X X X X
Marshall 64 X X X X
Mills 65 X X X X X
Appendix A
15
County
County Name Number E F G1 G2 H I J1 J2 J3 K1 K2 K3 K4 L M1 M2 N O P Q
Franklin 35 X X X X
Fremont 36 X
Greene 37
Grundy 38
Guthrie 39 X
Hamilton 40 X
Hancock 41
Hardin 42 X
Harrison 43 X
Henry 44 X
Howard 45
Humboldt 46 X X
Ida 47 X X
Iowa 48 X
Jackson 49 X X X
Jasper 50 X
Jefferson 51 X
Johnson 52 X X
Jones 53 X X X X X X X
Keokuk 54
Kossuth 55 X
Lee 56 X X
Linn 57 X X
Louisa 58 X
Lucas 59 X X
Lyon 60
Madison 61 X
Mahaska 62 X X X
Marion 63 X X X X X
Marshall 64 X X X
Mills 65 X X
Appendix A
16
County Agricultural Extension Districts
Matrix of Findings
For the Period July 1, 2019 through June 30, 2020
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 A3c A4a A4b A5 B1 B2 C1 C2 C3 D1 D2 D3 D4 D5 D6
Mitchell 66 X X X X
Monona 67 X X X X
Monroe 68 X X X X X X X
Montgomery 69 X X X
Muscatine 70 X X X
O'Brien 71 X X X
Osceola 72 X X X X
Page 73 X X X
Palo Alto 74 X X X X
Plymouth 75 X X X X
Pocahontas 76 X X X X
Polk 77 X X
Pottawattamie East 78 X X
Pottawattamie West 78 X X X X
Poweshiek 79
Ringgold 80 X X X
Sac 81 X X X
Scott 82 X X X
Shelby 83 X
Sioux 84 X X X X X
Story 85 X X
Tama 86 X
Taylor 87 X X X
Union 88 X X
Van Buren 89 X X X X X
Wapello 90 X X X X
Warren 91 X X
Washington 92 X X X X X X
Wayne 93 X X
Webster 94 X
Winnebago 95 X X X
Winneshiek 96 X X X
Woodbury 97 X X
Worth 98 X X X X X X X
Wright 99 X X X X
Appendix A
17
County
County Name Number E F G1 G2 H I J1 J2 J3 K1 K2 K3 K4 L M1 M2 N O P Q
Mitchell 66
Monona 67
Monroe 68 X X X
Montgomery 69
Muscatine 70 X
O'Brien 71
Osceola 72
Page 73
Palo Alto 74
Plymouth 75 X X
Pocahontas 76 X
Polk 77 X
Pottawattamie East 78 X X
Pottawattamie West 78
Poweshiek 79
Ringgold 80 X
Sac 81 X
Scott 82 X X
Shelby 83 X
Sioux 84 X X
Story 85
Tama 86
Taylor 87
Union 88
Van Buren 89 X X
Wapello 90 X X X
Warren 91
Washington 92 X
Wayne 93 X X
Webster 94
Winnebago 95 X X
Winneshiek 96 X
Woodbury 97 X X
Worth 98
Wright 99 X