FAC Explorer

Audit 301846

FY End
2022-12-31
Total Expended
$11.13M
Findings
22
Programs
32
Organization: Lutheran Services in Iowa, Inc. (IA)
Year: 2022 Accepted: 2024-04-01
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391212 2022-003 Significant Deficiency Yes B
391213 2022-003 Significant Deficiency Yes B
391214 2022-004 Significant Deficiency - C
391215 2022-004 Significant Deficiency - C
391216 2022-004 Significant Deficiency - C
391217 2022-004 Significant Deficiency - C
391218 2022-005 Material Weakness - C
391219 2022-006 Material Weakness - C
391220 2022-006 Material Weakness - C
391221 2022-006 Material Weakness - C
391222 2022-006 Material Weakness - C
967654 2022-003 Significant Deficiency Yes B
967655 2022-003 Significant Deficiency Yes B
967656 2022-004 Significant Deficiency - C
967657 2022-004 Significant Deficiency - C
967658 2022-004 Significant Deficiency - C
967659 2022-004 Significant Deficiency - C
967660 2022-005 Material Weakness - C
967661 2022-006 Material Weakness - C
967662 2022-006 Material Weakness - C
967663 2022-006 Material Weakness - C
967664 2022-006 Material Weakness - C

Programs

ALN Program Spent Major Findings
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $754,693 Yes 1
93.667 Social Services Block Grant $728,439 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $639,935 Yes 1
93.658 Foster Care_title IV-E $630,364 - 0
19.510 U.s. Refugee Admissions Program $403,161 Yes 1
93.498 Provider Relief Fund $240,066 Yes 0
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $227,183 - 0
59.077 Community Navigator Pilot Program $178,701 - 0
97.010 Citizenship Education and Training $142,150 - 0
93.676 Unaccompanied Alien Children Program $131,829 - 0
93.603 Adoption Incentive Payments $129,374 - 0
93.676 Social Services Block Grant $112,374 - 0
93.659 Adoption Assistance $109,636 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $101,463 - 0
10.215 Sustainable Agriculture Research and Education $96,275 - 0
93.598 Services to Victims of A Severe Form of Trafficking $88,269 - 0
10.175 Farmers Market and Local Food Promotion Program (b) $81,393 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $66,222 - 0
10.555 National School Lunch Program $49,165 - 0
84.011 Migrant Education_state Grant Program $43,472 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $37,375 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $33,819 - 0
93.590 Community-Based Child Abuse Prevention Grants $33,300 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $26,058 - 0
93.558 Temporary Assistance for Needy Families $24,152 - 0
93.958 Block Grants for Community Mental Health Services $21,602 - 0
10.553 School Breakfast Program $21,209 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $19,910 - 0
93.556 Promoting Safe and Stable Families $17,538 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $15,874 Yes 1
10.311 Beginning Farmer and Rancher Development Program $8,073 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,471 - 0

Contacts

Name Title Type
P97JLJNCUP37 Roni Knief Auditee
5152717402 David Little Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) is prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Lutheran Services in Iowa (LSI) has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Lutheran Services in Iowa (LSI) has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The purpose of the Schedule is to present a summary of those activities of LSI for the year ended December 31, 2022, which have been financed by the United States government (Federal Awards). The information on 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. LSI also did not expend any federal awards in the form of noncash assistance, including insurance, outstanding loans and loan guarantees for the year ended December 31, 2022.

Finding Details

Finding 2022-003
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 1 of 27 cash disbursements in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 1 of 27 cash disbursements in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-005
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 2 of 3 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 1 of 27 cash disbursements in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 1 of 27 cash disbursements in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes, see 2021-002. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-005
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 2 of 3 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-006
Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 8 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department, and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.