FAC Explorer

Audit 355467

FY End
2024-06-30
Total Expended
$3.75M
Findings
2
Programs
15
Organization: Visiting Nurse Services of Iowa (IA)
Year: 2024 Accepted: 2025-05-05
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559254 2024-002 Significant Deficiency - P
1135696 2024-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.926 Healthy Start Initiative $1.07M Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $540,000 - 0
93.778 Medical Assistance Program $339,298 - 0
94.016 Senior Companion Program $268,923 - 0
14.913 Healthy Homes Production Program $151,413 - 0
93.110 Maternal and Child Health Federal Consolidated Programs $148,000 - 0
93.994 Maternal and Child Health Services Block Grant to the States $143,987 - 0
93.600 Head Start $94,814 - 0
84.181 Special Education-Grants for Infants and Families $90,000 - 0
93.767 Children's Health Insurance Program $72,737 - 0
93.991 Preventive Health and Health Services Block Grant $62,260 - 0
93.575 Child Care and Development Block Grant $42,961 - 0
93.217 Family Planning_services $33,335 - 0
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $21,234 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $5,402 - 0

Contacts

Name Title Type
FFEFL5L8KKZ3 Say Baccam Auditee
5152711314 Ashley Mahoney, CPA Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Organization under programs of the federal government for the year ended June 30, 2024. 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. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. In addition, the Organization did not receive noncash assistance relating to any federal programs. Visiting Nurse Services of Iowa dba: EveryStep (the Organization) is incorporated under the provisions of the Iowa Nonprofit Corporation Act, Chapter 504A of the Code of Iowa. The Organization 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. The Organization 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 sites.

Finding Details

Finding 2024-002
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. EveryStep should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted EveryStep did not have adequate internal controls designed to ensure vendors were in compliance with federal regulations. Questioned costs: None Context: During our testing, it was noted that EveryStep did not have a formal procurement policy to ensure vendors are in compliance with federal regulations, including obtaining competitive bids, documenting justifications for sole-source purchases, and properly managing conflicts of interest. Cause: EveryStep was no formal policy documented. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend EveryStep design controls to ensure a formal policy is in place. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-002
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. EveryStep should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted EveryStep did not have adequate internal controls designed to ensure vendors were in compliance with federal regulations. Questioned costs: None Context: During our testing, it was noted that EveryStep did not have a formal procurement policy to ensure vendors are in compliance with federal regulations, including obtaining competitive bids, documenting justifications for sole-source purchases, and properly managing conflicts of interest. Cause: EveryStep was no formal policy documented. Effect: The auditor noted no instances of noncompliance with the provisions of procurement, however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend EveryStep design controls to ensure a formal policy is in place. Views of responsible officials: There is no disagreement with the audit finding.