FAC Explorer

Audit 310966

FY End
2023-09-30
Total Expended
$9.83M
Findings
2
Programs
10
Organization: North Iowa Community Action Organization (IA)
Year: 2023 Accepted: 2024-06-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404193 2023-001 Significant Deficiency - H
980635 2023-001 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $871,805 Yes 1
10.558 Child and Adult Care Food Program $173,114 - 0
93.568 Low-Income Home Energy Assistance $143,864 Yes 0
93.569 Community Services Block Grant $111,233 - 0
93.217 Family Planning_services $92,164 - 0
93.917 Hiv Care Formula Grants $81,064 - 0
93.600 Head Start $33,183 - 0
93.778 Medical Assistance Program $17,511 - 0
93.558 Temporary Assistance for Needy Families $6,142 - 0
93.994 Maternal and Child Health Services Block Grant to the States $3,159 - 0

Contacts

Name Title Type
TCZ8SD1JPJJ3 Cindy Davis Auditee
6414238993 Lindsay Tweeten Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (a). Expenditures reported on the Schedule are reported 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. De Minimis Rate Used: N Rate Explanation: NICAO has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. (b). Pass-through entity identifying numbers are presented where available. (c). No amounts were passed through to subrecipients. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of North Iowa Community Action Organization under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation 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 North Iowa Community Action Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of North Iowa Community Action Organization.

Finding Details

Finding 2023-001
2023 – 001 – Special Supplemental Nutrition Program for Women, Infants and Children (WIC) – Assistance Listing No. 10.557 Type of Finding: Significant Deficiency Condition: The Organization did not accrue some grant expenses received after the period of performance that were under $50. Criteria or specific requirement: The Organization should expense transactions in the month incurred to be in compliance with the period of performance requirements. Effect: The Organization is not in compliance with period of performance requirements. Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Cause: The Organization had a policy to pass on immaterial expenses received after the period of performance, if under $50. Repeat Finding: The finding is not a repeat of a finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Planned completion date for corrective action plan: Year ended September 30, 2024
Finding 2023-001
2023 – 001 – Special Supplemental Nutrition Program for Women, Infants and Children (WIC) – Assistance Listing No. 10.557 Type of Finding: Significant Deficiency Condition: The Organization did not accrue some grant expenses received after the period of performance that were under $50. Criteria or specific requirement: The Organization should expense transactions in the month incurred to be in compliance with the period of performance requirements. Effect: The Organization is not in compliance with period of performance requirements. Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Cause: The Organization had a policy to pass on immaterial expenses received after the period of performance, if under $50. Repeat Finding: The finding is not a repeat of a finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Planned completion date for corrective action plan: Year ended September 30, 2024