The state of Iowa’s chronic lateness in producing financial reports threatened to disrupt the flow of federal funds to Iowa’s universities this year, documents obtained by Bleeding Heartland show.

For the third year in a row, the state will be more than six months late to publish its Annual Comprehensive Financial Report (ACFR), which the Iowa Department of Administrative Services compiles. As of June 26, only six states had not published their comprehensive financial reports for fiscal year 2022 (see appendix 2 below).

The delay has pushed back the publication of Iowa’s statewide Single Audit, a mandatory annual report for non-federal entities that spend a certain amount of federal dollars.

To address concerns raised by the U.S. Department of Education, state auditors worked out an arrangement to produce individual FY2022 Single Audit reports for Iowa’s three state universities by the end of June. The State Auditor’s office released the first of those reports, covering the University of Iowa, on June 27.

Going forward, state auditors will prepare separate Single Audit reports for each Iowa university by March 31, the federal deadline for providing such documentation.

A notice posted in January on the EMMA website, the leading source for data and documents related to municipal bonds, did not clarify why Iowa’s ACFR would be late again. Tami Wiencek, public information officer for the Department of Administrative Services, has not replied to inquiries about the reason for the extended delay. Records indicate that staff turnover at the agency has derailed what was for many years a smooth process.

Randy Evans can be reached at DMRevans2810@gmail.com. 

If you watch the Iowa legislature in action, you will see some truisms time and again. 

Such as: Each political party is in favor of transparency and accountability—until they gain the majority. Then those politicians see many reasons why transparency and accountability are problematic.

Another: If you don’t know where you are going, any path will get you there.

And then there is today’s truism: Don’t ask a question if you are afraid of the answer.

Henry Jay Karp is the Rabbi Emeritus of Temple Emanuel in Davenport, Iowa, which he served from 1985 to 2017. He is the co-founder and co-convener of One Human Family QCA, a social justice organization.

Please join me in applauding the leaders of Iowa’s three Regents universities—University of Iowa President Barbara Wilson, Iowa State University President Wendy Wintersteen, and University of Northern Iowa President Mark Nook—for their courageous stand against the Republicans on the Iowa House Education Appropriations subcommittee.

These principled leaders vigorously defended the costs and necessity of diversity education in higher education, during a hearing where Republicans “questioned whether the initiatives were worth the cost,” Katie Akin reported for the Des Moines Register.

Please indulge me as I dare to create a new term for what the Republicans, both in Iowa and around the nation, are attempting to accomplish.

More than four months after the usual publication date of December 31, Iowa’s Annual Comprehensive Financial Report (ACFR) for the fiscal year that ended on June 30, 2021 is nowhere in sight.

It’s the second straight year that the detailed report on state finances is far behind schedule. The ACFR must be completed before many other annual audits of state government entities can be conducted.

For decades, Iowa routinely published the report within six months of the end of the previous fiscal year. That time frame earned the state a Certificate of Achievement for Excellence in Financial Reporting from the leading organization for government finance officers.

CAUSE OF DELAY STILL UNCLEAR

The report for fiscal year 2020 was delayed for about nine months, mostly because of accounting problems at Iowa State University. But the university told Bleeding Heartland in January that ISU “submitted all year-end financials, responded to audit questions and completed recommended changes for the final financial statements by Nov. 12, 2021.” That’s only about six weeks after the deadline for most state government entities to send fiscal year-end data to the Iowa Department of Administrative Services.

For the second straight year, the state of Iowa missed a deadline for releasing a detailed report on state finances. Officials publicly acknowledged the delay last week but have not explained why the Annual Comprehensive Financial Report for fiscal year 2021 is not complete.

Staff at the Iowa Department of Administrative Services, which compiles this report, have not responded to five inquiries from Bleeding Heartland about the matter over the past two weeks. Staff at the Iowa Department of Management, which prepared a public notice about the late report, likewise ignored three attempts to clarify the source of the problem.

Before northeast-Iowa farmer Paul Johnson died in early 2021, he served as an Iowa state legislator, the head of the U.S. Department of Agriculture’s Natural Resources Conservation Service, and director of the Iowa Department of Natural Resources. In light of some current federal policy discussions (e.g. about monopolies in the agricultural sector), Paul’s family is posting here one of the position papers he released during his unsuccessful 2004 U.S. House campaign in Iowa’s fourth Congressional district.

Any discussion of agriculture must start with recognition of its success. For the first time in humankind’s long journey there need no longer be fear of hunger. That hunger still exists in America and abroad, is an indictment of our unwillingness, not our inability, to care for each other. A big thanks is in order to those who have toiled in the fields for the past 13,000 years and in the research efforts of the past 100 years. Iowa farmers and researchers are a big part of that achievement. 

It is because we have been so successful that we have the luxury today to question our future. But question we must.