FAC Explorer

Audit 28049

FY End
2022-06-30
Total Expended
$1.50M
Findings
2
Programs
8
Organization: Family, Inc. (IA)
Year: 2022 Accepted: 2023-03-27
Auditor: Hayes and Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28618 2022-002 Significant Deficiency - B
605060 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $111,067 - 0
93.994 Maternal and Child Health Services Block Grant to the States $78,567 - 0
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $31,234 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $29,211 - 0
93.600 Head Start $26,961 Yes 0
93.767 Children's Health Insurance Program $16,301 - 0
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $5,000 - 0
93.575 Child Care and Development Block Grant $2,895 - 0

Contacts

Name Title Type
LYKHKFZ24DL6 Kimberly Kolakowski Auditee
7122569566 Bryan Broekemier Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES1. Reporting EntityFamily, Inc. (the Organization) is a 501(c)(3) nonprofit organization. Theorganization provides supportive services to families with children prenatal to schoolentry in Pottawattamie County, Iowa, and the surrounding area. Services areprovided in homes, shelters, and other community settings. Services provided by theorganization include dental care, home safety checks, maternal/child nursing visits,and other family services. The Organization depends primarily on state and federalfunding.2. Basis of AccountingThe schedule of expenditures of federal awards is presented on the accrual basis ofaccounting.3. Basis of PresentationThe accompanying schedule presents expenditures paid for each federal awardprogram in accordance with the Office of Management and Budget (OMB) Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements,Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Federal programs are reported as presented in the Catalog of Federal DomesticAssistance (CFDA), whenever possible.4. ContingenciesDuring the normal course of business, the Organization receives funds from theUnited States Government for program services. Substantially all of these funds aresubject to future audit by various federal and state agencies, however, it ismanagements opinion that resulting adjustments, if any, would not have a materialeffect upon the accompanying financial statements.5. De Minimis Indirect Cost RateThe Organization has elected not to charge the 10% de minimis indirect cost rate toits federal award programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
2022-002 ? SIGNIFICANT DEFICIENCY Payroll Allocations Condition: The Organization performs manual allocations of employee payroll to the appropriate major federal award programs. During our audit we identified adjustments that needed to be made in order to ensure the proper amount is billed to the corresponding Federal program, and the proper payroll cost allocations are reflected in the Schedule of Expenditures of Federal Awards.Criteria: Management is responsible for achieving appropriate financial reporting objectives, including maintaining complete accounting records in conformity with accounting principles generally accepted in the United States of America. Cause: The Organization has minimal staff to perform accounting procedures and the payroll procedures in place did not include a review of payroll allocations. Effect: Intentional and unintentional errors could be made and not detected within a timely period by Organization personnel in the normal course of performing their assigned functions resulting in the potential for improper billings and payments to staff. Recommendation: A remedy for this situation would be for the Organization to implement additional payroll procedures and review of payroll allocations. Response: Management will review its payroll procedures and payroll allocation procedures and implement improvements where practical.
Finding 2022-002
2022-002 ? SIGNIFICANT DEFICIENCY Payroll Allocations Condition: The Organization performs manual allocations of employee payroll to the appropriate major federal award programs. During our audit we identified adjustments that needed to be made in order to ensure the proper amount is billed to the corresponding Federal program, and the proper payroll cost allocations are reflected in the Schedule of Expenditures of Federal Awards.Criteria: Management is responsible for achieving appropriate financial reporting objectives, including maintaining complete accounting records in conformity with accounting principles generally accepted in the United States of America. Cause: The Organization has minimal staff to perform accounting procedures and the payroll procedures in place did not include a review of payroll allocations. Effect: Intentional and unintentional errors could be made and not detected within a timely period by Organization personnel in the normal course of performing their assigned functions resulting in the potential for improper billings and payments to staff. Recommendation: A remedy for this situation would be for the Organization to implement additional payroll procedures and review of payroll allocations. Response: Management will review its payroll procedures and payroll allocation procedures and implement improvements where practical.