FAC Explorer

Audit 292567

FY End
2022-06-30
Total Expended
$3.21M
Findings
140
Programs
10
Organization: Visiting Nurse Services of Iowa (IA)
Year: 2022 Accepted: 2024-02-28
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370875 2022-002 Material Weakness - P
370876 2022-002 Material Weakness - P
370877 2022-002 Material Weakness - P
370878 2022-002 Material Weakness - P
370879 2022-002 Material Weakness - P
370880 2022-002 Material Weakness - P
370881 2022-002 Material Weakness - P
370882 2022-002 Material Weakness - P
370883 2022-002 Material Weakness - P
370884 2022-002 Material Weakness - P
370885 2022-002 Material Weakness - P
370886 2022-002 Material Weakness - P
370887 2022-002 Material Weakness - P
370888 2022-002 Material Weakness - P
370889 2022-002 Material Weakness - P
370890 2022-002 Material Weakness - P
370891 2022-002 Material Weakness - P
370892 2022-002 Material Weakness - P
370893 2022-002 Material Weakness - P
370894 2022-002 Material Weakness - P
370895 2022-002 Material Weakness - P
370896 2022-002 Material Weakness - P
370897 2022-002 Material Weakness - P
370898 2022-002 Material Weakness - P
370899 2022-002 Material Weakness - P
370900 2022-002 Material Weakness - P
370901 2022-002 Material Weakness - P
370902 2022-002 Material Weakness - P
370903 2022-002 Material Weakness - P
370904 2022-002 Material Weakness - P
370905 2022-002 Material Weakness - P
370906 2022-002 Material Weakness - P
370907 2022-002 Material Weakness - P
370908 2022-002 Material Weakness - P
370909 2022-002 Material Weakness - P
370910 2022-003 - - P
370911 2022-003 - - P
370912 2022-003 - - P
370913 2022-003 - - P
370914 2022-003 - - P
370915 2022-003 - - P
370916 2022-003 - - P
370917 2022-003 - - P
370918 2022-003 - - P
370919 2022-003 - - P
370920 2022-003 - - P
370921 2022-003 - - P
370922 2022-003 - - P
370923 2022-003 - - P
370924 2022-003 - - P
370925 2022-003 - - P
370926 2022-003 - - P
370927 2022-003 - - P
370928 2022-003 - - P
370929 2022-003 - - P
370930 2022-003 - - P
370931 2022-003 - - P
370932 2022-003 - - P
370933 2022-003 - - P
370934 2022-003 - - P
370935 2022-003 - - P
370936 2022-003 - - P
370937 2022-003 - - P
370938 2022-003 - - P
370939 2022-003 - - P
370940 2022-003 - - P
370941 2022-003 - - P
370942 2022-003 - - P
370943 2022-003 - - P
370944 2022-003 - - P
947317 2022-002 Material Weakness - P
947318 2022-002 Material Weakness - P
947319 2022-002 Material Weakness - P
947320 2022-002 Material Weakness - P
947321 2022-002 Material Weakness - P
947322 2022-002 Material Weakness - P
947323 2022-002 Material Weakness - P
947324 2022-002 Material Weakness - P
947325 2022-002 Material Weakness - P
947326 2022-002 Material Weakness - P
947327 2022-002 Material Weakness - P
947328 2022-002 Material Weakness - P
947329 2022-002 Material Weakness - P
947330 2022-002 Material Weakness - P
947331 2022-002 Material Weakness - P
947332 2022-002 Material Weakness - P
947333 2022-002 Material Weakness - P
947334 2022-002 Material Weakness - P
947335 2022-002 Material Weakness - P
947336 2022-002 Material Weakness - P
947337 2022-002 Material Weakness - P
947338 2022-002 Material Weakness - P
947339 2022-002 Material Weakness - P
947340 2022-002 Material Weakness - P
947341 2022-002 Material Weakness - P
947342 2022-002 Material Weakness - P
947343 2022-002 Material Weakness - P
947344 2022-002 Material Weakness - P
947345 2022-002 Material Weakness - P
947346 2022-002 Material Weakness - P
947347 2022-002 Material Weakness - P
947348 2022-002 Material Weakness - P
947349 2022-002 Material Weakness - P
947350 2022-002 Material Weakness - P
947351 2022-002 Material Weakness - P
947352 2022-003 - - P
947353 2022-003 - - P
947354 2022-003 - - P
947355 2022-003 - - P
947356 2022-003 - - P
947357 2022-003 - - P
947358 2022-003 - - P
947359 2022-003 - - P
947360 2022-003 - - P
947361 2022-003 - - P
947362 2022-003 - - P
947363 2022-003 - - P
947364 2022-003 - - P
947365 2022-003 - - P
947366 2022-003 - - P
947367 2022-003 - - P
947368 2022-003 - - P
947369 2022-003 - - P
947370 2022-003 - - P
947371 2022-003 - - P
947372 2022-003 - - P
947373 2022-003 - - P
947374 2022-003 - - P
947375 2022-003 - - P
947376 2022-003 - - P
947377 2022-003 - - P
947378 2022-003 - - P
947379 2022-003 - - P
947380 2022-003 - - P
947381 2022-003 - - P
947382 2022-003 - - P
947383 2022-003 - - P
947384 2022-003 - - P
947385 2022-003 - - P
947386 2022-003 - - P

Programs

ALN Program Spent Major Findings
93.926 Healthy Start Initiative $1.13M - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $342,955 - 0
94.016 Senior Companion Program $301,439 - 0
93.778 Medical Assistance Program $245,525 Yes 2
93.600 Head Start $223,797 - 0
84.181 Special Education-Grants for Infants and Families $89,467 - 0
93.991 Preventive Health and Health Services Block Grant $12,097 - 2
93.994 Maternal and Child Health Services Block Grant to the States $9,371 Yes 2
93.767 Children's Health Insurance Program $5,066 - 2
93.575 Child Care and Development Block Grant $2,036 - 2

Contacts

Name Title Type
FFEFL5L8KKZ3 Say Baccam Auditee
5152711314 Melissa Sisler Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Provider Relief Fund Accounting Policies: Note 1. General Visiting Nurse Services of Iowa d/b/a EveryStep (EveryStep) is incorporated under the provisions of the Iowa Nonprofit Corporation Act, Chapter 504A of the Code of Iowa. EveryStep provides physical, emotional, social, and spiritual support and care to patients in Central Iowa with a limited life expectancy due to a terminal illness, and to their families. EveryStep also provides health and human services with preventative focus to women, children, families and communities in homes, clinics, schools, day care centers and at the work site. Federal funds were received in awards from the U.S. Department of Health and Human Services (HHS) through federal programs established by legislation in response to the COVID-19 pandemic, including the Coronavirus Aid, Relief, and Economic Security (CARES Act) and the American Rescue Plan (ARP). Note 2. Basis of Presentation and Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of EveryStep under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of EveryStep, it is not intended to and does not present the financial position, changes in net assets or cash flows of EveryStep. De Minimis Rate Used: N Rate Explanation: Note 4. Indirect Costs and Noncash Assistance EveryStep has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. In addition, EveryStep did not receive noncash assistance relating to any federal programs. For the federal awards related to the Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to ‘Payment Received Periods’ (each, a Period) based upon the date each payment was received. Each Period has a specified Period of Availability and timing of reporting requirements. EveryStep is required to submit reports into the HRSA PRF Reporting Portal after each Period’s deadline to use the funds (i.e., after the end of the Period of Availability). The Organization received $1,099,025 of Period 4 distributions from HHS between July 1, 2021 and December 31, 2021, for which reporting by EveryStep in the HRSA PRF Reporting Portal as used during the corresponding Periods of Availability (January 1, 2020 to December 31, 2022) in accordance with HHS guidance is not required until January 1, 2023 to March 31, 2023. As a result, none of this amount is included in the Schedule for the year ended June 30, 2022. PRF distributions recognized as grant revenue in EveryStep’s consolidated statements of activities for the years ended June 30, 2022 and 2021, totaled as follows: 2022 2021 2020 Total Period 1 $ 105,880 $ 292,632 $ 434,163 $ 832,675 Period 2 - - - - Period 3 - - - - Period 4 1,099,025 - - 1,099,025 Total $ 1,204,905 $ 292,632 $ 434,163 $ 1,931,700
Title: Note 5. Restatement Accounting Policies: Note 1. General Visiting Nurse Services of Iowa d/b/a EveryStep (EveryStep) is incorporated under the provisions of the Iowa Nonprofit Corporation Act, Chapter 504A of the Code of Iowa. EveryStep provides physical, emotional, social, and spiritual support and care to patients in Central Iowa with a limited life expectancy due to a terminal illness, and to their families. EveryStep also provides health and human services with preventative focus to women, children, families and communities in homes, clinics, schools, day care centers and at the work site. Federal funds were received in awards from the U.S. Department of Health and Human Services (HHS) through federal programs established by legislation in response to the COVID-19 pandemic, including the Coronavirus Aid, Relief, and Economic Security (CARES Act) and the American Rescue Plan (ARP). Note 2. Basis of Presentation and Summary of Significant Accounting Policies The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of EveryStep under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of EveryStep, it is not intended to and does not present the financial position, changes in net assets or cash flows of EveryStep. De Minimis Rate Used: N Rate Explanation: Note 4. Indirect Costs and Noncash Assistance EveryStep has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. In addition, EveryStep did not receive noncash assistance relating to any federal programs. Subsequent to the issuance of the Organization’s schedule of expenditures of federal awards for the year ended June 30, 2022, the Organization identified an error in the presentation of that schedule. The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for Federal assistance listing numbers (ALNs) 93.994, 93.778, 93.575, 93.767 and 93.991. The effects of the restatement on federal expenditures reported in the accompanying schedule are summarized as follows: ALN As Originally Reported As Restated 93.994 $ 860,669 $ 364,233 93.778 245,525 585,378 93.575 - 23,299 93.767 - 137,845 Preventative Health and Health Services Block Grant 93.991 - 12,097 Total expenditures of federal awards 3,189,569 3,206,157 Children’s Health Insurance Program to the States Federal Program Name Maternal and Child Health Services Block Grant Medicaid Cluster, Medical Assistance Program Block Grant CCDF Cluster, Child Care and Development The restatement resulted in one additional major program, Medical Assistance Program, ALN 93.778, being tested for the June 30, 2022 Uniform Guidance Audit.

Finding Details

Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-002
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 Finding: The Organization did not accurately report certain expenditures of federal awards under the correct assistant listing numbers (ALNs), and did not have sufficient internal controls over financial reporting to ensure the SEFA is properly presented. Criteria: The Organization must prepare a SEFA for the period covered by the Organization’s financial statements, which must include the total Federal awards expended in accordance with requirements in the Uniform Guidance. This requires presentation of a schedule of federal expenditures of federal awards, appropriately identifying required elements as defined in the Uniform Guidance. This includes reporting the awards under the appropriate assistance listing number (ALN). Condition and context: The accompanying schedule of expenditures of federal awards was restated to correct the expenditures previously reported for ALNs 93.994, 93.778, 93.575, 93.767 and 93.991. Effect: Improper reporting of federal expenditures could impact future funding from granting agencies. Cause: Management’s preparation and review of the SEFA did not timely identify that a contract addendum and related information from the pass-through entity was necessary to properly allocate expenditures of federal awards under certain contracts with Iowa Department of Public Health (IDPH), which has now been renamed the Department of Health and Human Services by passage of Senate File 514 by the General Assembly of the State of Iowa, among various ALNs. Questioned costs: None. Recommendation: We recommend that the Chief Financial Officer and Finance and Accounting Director perform a detailed review the SEFA, including a review of ALNs used and contract addendums received from or posted by the pass-through agencies.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.
Finding 2022-003
U.S. Department of Health and Human Services Passed through Iowa Department of Public Health ALNs 93.994, 93.778, 93.575, 93.767 and 93.991 See finding 2022-002.