DES MOINES, IOWA (February 29, 2024) — Auditor of State Rob Sand today released a report on a review of the Iowa Homeland Security and Emergency Management Department’s (HSEMD) compliance with requirements established by Chapter 34A of the Code of Iowa. Section 34A.7A(5) of the Code requires each county Joint 911 Service Board to submit public-safety answering point (PSAP) cost and expense data and an audit of that data. The review included 911 cost and expense data submitted to HSEMD by each county Joint 911 Service Board for the period July 1, 2020 through June 30, 2022.
Auditor Sand reported it was not possible to verify the accuracy and completeness of the costs reported in the 112 and 111 PSAP Data Collection forms for fiscal years 2021 and 2022, respectively, because sufficient supporting documentation was not maintained by certain PSAPs selected for testing. Variances between accounting systems and other accounting records were identified for the 20 and 15 PSAP Data Collection forms tested for fiscal year 2021 and 2022, respectively.
Differences identified by Auditor Sand for fiscal year 2021 cost data reported for the 20 PSAPs tested ranged from $33,005 of costs under reported to $3,688,126 of costs over reported. 15 PSAPS were also tested for fiscal year 2022, which showed some improvement. Differences identified in fiscal year 2022 ranged from $5,706 of costs under reported to $415,422 of costs over reported.
In addition, Auditor Sand reported certain PSAP payments tested were not in compliance with restrictions established by section 34A.7(5) of the Code.
The report includes recommendations to improve the instructions provided to the Joint 911 Service Boards to prepare the PSAP Data Collection forms. Sand also recommended HSEMD officials require the Joint 911 Service Boards maintain supporting documentation for the costs reported on the PSAP Data Collection forms and to ensure compliance with restrictions established by the Code of Iowa.
A copy of the report is available for review on the Auditor of State’s website at Audit Reports | Iowa State Auditor.
