FAC Explorer

Audit 329880

FY End
2023-12-31
Total Expended
$9.32M
Findings
26
Programs
34
Organization: Lutheran Services in Iowa, Inc. (IA)
Year: 2023 Accepted: 2024-11-25
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512136 2023-002 Material Weakness Yes C
512137 2023-002 Material Weakness Yes C
512138 2023-002 Material Weakness Yes C
512139 2023-002 Material Weakness Yes C
512140 2023-002 Material Weakness Yes C
512141 2023-003 Material Weakness Yes C
512142 2023-003 Material Weakness Yes C
512143 2023-004 Significant Deficiency - L
512144 2023-004 Significant Deficiency - L
512145 2023-004 Significant Deficiency - L
512146 2023-004 Significant Deficiency - L
512147 2023-004 Significant Deficiency - L
512148 2023-005 Significant Deficiency Yes AB
1088578 2023-002 Material Weakness Yes C
1088579 2023-002 Material Weakness Yes C
1088580 2023-002 Material Weakness Yes C
1088581 2023-002 Material Weakness Yes C
1088582 2023-002 Material Weakness Yes C
1088583 2023-003 Material Weakness Yes C
1088584 2023-003 Material Weakness Yes C
1088585 2023-004 Significant Deficiency - L
1088586 2023-004 Significant Deficiency - L
1088587 2023-004 Significant Deficiency - L
1088588 2023-004 Significant Deficiency - L
1088589 2023-004 Significant Deficiency - L
1088590 2023-005 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
19.510 U.s. Refugee Admissions Program $1.03M - 0
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $885,162 Yes 1
93.659 Adoption Assistance $541,280 Yes 1
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $263,084 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $256,314 Yes 2
93.558 Temporary Assistance for Needy Families $215,570 Yes 0
93.676 Unaccompanied Alien Children Program $208,849 - 0
10.311 Beginning Farmer and Rancher Development Program $205,007 - 0
59.077 Community Navigator Pilot Program $191,176 - 0
93.667 Social Services Block Grant $173,699 - 0
97.010 Citizenship Education and Training $151,042 - 0
10.175 Farmers Market and Local Food Promotion Program (b) $124,150 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $100,804 - 0
21.023 Emergency Rental Assistance Program $97,999 - 0
10.182 Local Food Purchase Assistance $88,937 - 0
93.603 Adoption Incentive Payments $59,323 - 0
10.553 School Breakfast Program $57,906 - 0
10.215 Sustainable Agriculture Research and Education $57,722 - 0
93.556 Promoting Safe and Stable Families $53,199 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $47,758 - 0
84.011 Migrant Education_state Grant Program $42,636 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $37,663 - 0
93.598 Services to Victims of A Severe Form of Trafficking $35,368 - 0
93.590 Community-Based Child Abuse Prevention Grants $33,300 - 0
93.559 Welfare Reform Research, Evaluations and National Studies $28,226 - 0
10.902 Soil and Water Conservation $23,874 - 0
10.555 National School Lunch Program $23,494 - 0
93.472 Title IV-E Prevention and Family Services and Programs (a) $21,679 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $19,344 - 0
93.958 Block Grants for Community Mental Health Services $14,634 - 0
93.575 Child Care and Development Block Grant $12,116 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $9,975 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $9,595 - 0
93.658 Foster Care_title IV-E $1,337 - 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. 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, 2023, 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, 2023.

Finding Details

Finding 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-003
Federal Agency: Department of Health and Human Services Federal Program Title: Adoption Assistance Assistance Listing Number: 93.659 Pass-Through Agency: Iowa Department of Human Services and Four Oaks Family & Children Pass-Through Number(s): ACFS 18-007 & FWBP-CPS-24-002 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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: 4 of 6 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: Yes – see 2022-004, 2022-005, 2022-006 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 2023-003
Federal Agency: Department of Health and Human Services Federal Program Title: Adoption Assistance Assistance Listing Number: 93.659 Pass-Through Agency: Iowa Department of Human Services and Four Oaks Family & Children Pass-Through Number(s): ACFS 18-007 & FWBP-CPS-24-002 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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: 4 of 6 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: Yes – see 2022-004, 2022-005, 2022-006 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 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-005
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee Admissions Program Assistance Listing Number: 93.567 Pass-Through Agency: Refugee and Entrant Assistance Voluntary Agency Program Pass-Through Number(s): 2302MDRVMG Award Period: October 1, 2022 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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: 2 of 19 payroll selections in our sample did not have timesheet 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 2022-003 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-002
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 13 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: Yes – see 2022-006. 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 2023-003
Federal Agency: Department of Health and Human Services Federal Program Title: Adoption Assistance Assistance Listing Number: 93.659 Pass-Through Agency: Iowa Department of Human Services and Four Oaks Family & Children Pass-Through Number(s): ACFS 18-007 & FWBP-CPS-24-002 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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: 4 of 6 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: Yes – see 2022-004, 2022-005, 2022-006 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 2023-003
Federal Agency: Department of Health and Human Services Federal Program Title: Adoption Assistance Assistance Listing Number: 93.659 Pass-Through Agency: Iowa Department of Human Services and Four Oaks Family & Children Pass-Through Number(s): ACFS 18-007 & FWBP-CPS-24-002 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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: 4 of 6 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: Yes – see 2022-004, 2022-005, 2022-006 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 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-005
Federal Agency: Department of Health and Human Services Federal Program Title: Refugee Admissions Program Assistance Listing Number: 93.567 Pass-Through Agency: Refugee and Entrant Assistance Voluntary Agency Program Pass-Through Number(s): 2302MDRVMG Award Period: October 1, 2022 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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: 2 of 19 payroll selections in our sample did not have timesheet 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 2022-003 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.