FAC Explorer

Audit 316032

FY End
2022-06-30
Total Expended
$5.94M
Findings
16
Programs
10
Organization: Central Iowa Shelter & Services (IA)
Year: 2022 Accepted: 2024-07-26
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479504 2022-002 Material Weakness - P
479505 2022-002 Material Weakness - P
479506 2022-002 Material Weakness - P
479507 2022-002 Material Weakness - P
479508 2022-003 - Yes P
479509 2022-003 - Yes P
479510 2022-003 - Yes P
479511 2022-003 - Yes P
1055946 2022-002 Material Weakness - P
1055947 2022-002 Material Weakness - P
1055948 2022-002 Material Weakness - P
1055949 2022-002 Material Weakness - P
1055950 2022-003 - Yes P
1055951 2022-003 - Yes P
1055952 2022-003 - Yes P
1055953 2022-003 - Yes P

Programs

ALN Program Spent Major Findings
14.275 Housing Trust Fund $2.70M Yes 2
14.231 Emergency Solutions Grant Program $1.04M Yes 2
14.239 Home Investment Partnerships Program $500,000 Yes 2
64.024 Va Homeless Providers Grant and Per Diem Program $337,653 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $220,840 - 0
14.871 Section 8 Housing Choice Vouchers $148,490 - 0
14.218 Community Development Block Grants/entitlement Grants $112,862 - 0
97.024 Emergency Food and Shelter National Board Program $74,646 - 0
10.559 Summer Food Service Program for Children $46,577 - 0
10.558 Child and Adult Care Food Program $42,075 - 0

Contacts

Name Title Type
CNB6UBJY7NN8 Tammy Weir Auditee
5155645764 Megan Angle Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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: Y Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Central Iowa Shelter & Services (the “Organization”) 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: SUBRECIPIENTS Accounting Policies: 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: Y Rate Explanation: The auditee did not use the de minimis cost rate. The Organization provided no amounts to subrecipients from the federal awards listed.
Title: NON-CASH ASSISTANCE Accounting Policies: 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: Y Rate Explanation: The auditee did not use the de minimis cost rate. The Organization had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.
Title: LOANS OUTSTANDING Accounting Policies: 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: Y Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has received loans from the Department of Housing and Urban Development under the Housing Trust Fund and the Home Investment Partnerships Program. The loans are forgivable as long as the housing remains available and utilized by the required occupancy of applicable low-income residents for the term specified. The balance of the loans as of June 30, 2022 are as follows: Assistance Federal Purpose Number Program Name Expenditures Retention 14.239 Home Investment Partnerships Program $814,221 15 years 14.275 Housing Trust Fund $2,700,000 35 years

Finding Details

Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-002
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Finding 2022-003
Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.