FAC Explorer

Audit 361122

FY End
2024-09-30
Total Expended
$41.69M
Findings
8
Programs
7
Organization: Impact Community Action Partnership, Inc. (IA)
Year: 2024 Accepted: 2025-06-30
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569855 2024-001 Material Weakness Yes CP
569856 2024-001 Material Weakness Yes BP
569857 2024-001 Material Weakness Yes BP
569858 2024-002 Material Weakness Yes N
1146297 2024-001 Material Weakness Yes CP
1146298 2024-001 Material Weakness Yes BP
1146299 2024-001 Material Weakness Yes BP
1146300 2024-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
21.023 Covid-19 Emergency Rental Assistance Program $29.48M Yes 1
93.568 Low-Income Home Energy Assistance $9.73M Yes 1
93.569 Community Services Block Grant $1.22M - 1
81.042 Weatherization Assistance for Low-Income Persons $557,182 - 0
14.239 Home Investment Partnerships Program $215,567 - 0
14.218 Community Development Block Grants/entitlement Grants $135,000 - 0
93.499 Covid-19 Low Income Household Water Assistance Program $38,395 - 0

Contacts

Name Title Type
PF2YNQCKL161 Julie Heck Auditee
5152741345 Karl Eck Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of IMPACT Community Action Partnership, Inc. under programs of the federal government for the year ended September 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 IMPACT Community Action Partnership, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of IMPACT Community Action Partnership, Inc. 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. 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: IMPACT Community Action Partnership, Inc. has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. IMPACT Community Action Partnership, Inc. does not have subrecipients or subrecipient expenses.

Finding Details

Finding 2024-001
Fiscal Internal Controls Questioned Costs: None Condition: IMPACT Community Action Partnership, Inc. (IMPACT) did not reconcile cash, grant revenue and receivables, prepaids, accounts payable, accrued liabilities, or refundable advances during fiscal year 2024. Criteria or Specific Requirement: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurate and fairly reported. Organization management and accounting personnel should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Effect: Without performing adequate account reconciliations, information provided to management is inaccurate and can increase the number of days grants receivable are outstanding and awaiting reimbursement. Also, the probability that fraud or material errors will occur and go undetected generally increases. Cause: Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the replacement of the CFO, resulted in significant delays in reconciliations and preparing for the September 30, 2024 audit. Repeat: Yes - Years as Repeat Finding: Four 2023-001 Auditor's Recommendations: We recommend IMPACT implement procedures to ensure accounts are reconciled timely and accurately. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. Federal Program Information: Funding agency: Passed through: Department of the Treasury City of Des Moines Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of the Treasury Polk County Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Low-income Home Energy Assistance Program AL number: 93.568 Award number: LIHEAP-23-12 LIHEAP-24-12 LIHEAP-23R-12 LIHEAP-23IIJA-12 LIHEAP-23ES-12 HEAP-23-12 HEAP-24-12
Finding 2024-001
Fiscal Internal Controls Questioned Costs: None Condition: IMPACT Community Action Partnership, Inc. (IMPACT) did not reconcile cash, grant revenue and receivables, prepaids, accounts payable, accrued liabilities, or refundable advances during fiscal year 2024. Criteria or Specific Requirement: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurate and fairly reported. Organization management and accounting personnel should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Effect: Without performing adequate account reconciliations, information provided to management is inaccurate and can increase the number of days grants receivable are outstanding and awaiting reimbursement. Also, the probability that fraud or material errors will occur and go undetected generally increases. Cause: Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the replacement of the CFO, resulted in significant delays in reconciliations and preparing for the September 30, 2024 audit. Repeat: Yes - Years as Repeat Finding: Four 2023-001 Auditor's Recommendations: We recommend IMPACT implement procedures to ensure accounts are reconciled timely and accurately. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. Federal Program Information: Funding agency: Passed through: Department of the Treasury City of Des Moines Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of the Treasury Polk County Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Low-income Home Energy Assistance Program AL number: 93.568 Award number: LIHEAP-23-12 LIHEAP-24-12 LIHEAP-23R-12 LIHEAP-23IIJA-12 LIHEAP-23ES-12 HEAP-23-12 HEAP-24-12
Finding 2024-001
Fiscal Internal Controls Questioned Costs: None Condition: IMPACT Community Action Partnership, Inc. (IMPACT) did not reconcile cash, grant revenue and receivables, prepaids, accounts payable, accrued liabilities, or refundable advances during fiscal year 2024. Criteria or Specific Requirement: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurate and fairly reported. Organization management and accounting personnel should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Effect: Without performing adequate account reconciliations, information provided to management is inaccurate and can increase the number of days grants receivable are outstanding and awaiting reimbursement. Also, the probability that fraud or material errors will occur and go undetected generally increases. Cause: Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the replacement of the CFO, resulted in significant delays in reconciliations and preparing for the September 30, 2024 audit. Repeat: Yes - Years as Repeat Finding: Four 2023-001 Auditor's Recommendations: We recommend IMPACT implement procedures to ensure accounts are reconciled timely and accurately. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. Federal Program Information: Funding agency: Passed through: Department of the Treasury City of Des Moines Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of the Treasury Polk County Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Low-income Home Energy Assistance Program AL number: 93.568 Award number: LIHEAP-23-12 LIHEAP-24-12 LIHEAP-23R-12 LIHEAP-23IIJA-12 LIHEAP-23ES-12 HEAP-23-12 HEAP-24-12
Finding 2024-002
Tri-Partite Board Composition Federal Program Information: Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Community Services Block Grant AL number: 93.569 Award number: CSBG-23-12 CSBG-24-12 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), requires that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of IMPACT Community Action Partnership, Inc. were representative of the low-income sector in accordance with Community Service Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions IMPACT Community Action Partnership, Inc. was not in compliance with this particular CSBG compliance requirement. Cause: IMPACT Community Action Partnership, Inc. had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Repeat: Yes - Years as Repeat Finding: Two 2023-003 Auditor's Recommendation: We recommend IMPACT Community Action Partnership, Inc. recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Finding 2024-001
Fiscal Internal Controls Questioned Costs: None Condition: IMPACT Community Action Partnership, Inc. (IMPACT) did not reconcile cash, grant revenue and receivables, prepaids, accounts payable, accrued liabilities, or refundable advances during fiscal year 2024. Criteria or Specific Requirement: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurate and fairly reported. Organization management and accounting personnel should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Effect: Without performing adequate account reconciliations, information provided to management is inaccurate and can increase the number of days grants receivable are outstanding and awaiting reimbursement. Also, the probability that fraud or material errors will occur and go undetected generally increases. Cause: Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the replacement of the CFO, resulted in significant delays in reconciliations and preparing for the September 30, 2024 audit. Repeat: Yes - Years as Repeat Finding: Four 2023-001 Auditor's Recommendations: We recommend IMPACT implement procedures to ensure accounts are reconciled timely and accurately. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. Federal Program Information: Funding agency: Passed through: Department of the Treasury City of Des Moines Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of the Treasury Polk County Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Low-income Home Energy Assistance Program AL number: 93.568 Award number: LIHEAP-23-12 LIHEAP-24-12 LIHEAP-23R-12 LIHEAP-23IIJA-12 LIHEAP-23ES-12 HEAP-23-12 HEAP-24-12
Finding 2024-001
Fiscal Internal Controls Questioned Costs: None Condition: IMPACT Community Action Partnership, Inc. (IMPACT) did not reconcile cash, grant revenue and receivables, prepaids, accounts payable, accrued liabilities, or refundable advances during fiscal year 2024. Criteria or Specific Requirement: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurate and fairly reported. Organization management and accounting personnel should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Effect: Without performing adequate account reconciliations, information provided to management is inaccurate and can increase the number of days grants receivable are outstanding and awaiting reimbursement. Also, the probability that fraud or material errors will occur and go undetected generally increases. Cause: Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the replacement of the CFO, resulted in significant delays in reconciliations and preparing for the September 30, 2024 audit. Repeat: Yes - Years as Repeat Finding: Four 2023-001 Auditor's Recommendations: We recommend IMPACT implement procedures to ensure accounts are reconciled timely and accurately. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. Federal Program Information: Funding agency: Passed through: Department of the Treasury City of Des Moines Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of the Treasury Polk County Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Low-income Home Energy Assistance Program AL number: 93.568 Award number: LIHEAP-23-12 LIHEAP-24-12 LIHEAP-23R-12 LIHEAP-23IIJA-12 LIHEAP-23ES-12 HEAP-23-12 HEAP-24-12
Finding 2024-001
Fiscal Internal Controls Questioned Costs: None Condition: IMPACT Community Action Partnership, Inc. (IMPACT) did not reconcile cash, grant revenue and receivables, prepaids, accounts payable, accrued liabilities, or refundable advances during fiscal year 2024. Criteria or Specific Requirement: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurate and fairly reported. Organization management and accounting personnel should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” Effect: Without performing adequate account reconciliations, information provided to management is inaccurate and can increase the number of days grants receivable are outstanding and awaiting reimbursement. Also, the probability that fraud or material errors will occur and go undetected generally increases. Cause: Rapid growth of new funding without a corresponding increase in fiscal personnel, combined with the replacement of the CFO, resulted in significant delays in reconciliations and preparing for the September 30, 2024 audit. Repeat: Yes - Years as Repeat Finding: Four 2023-001 Auditor's Recommendations: We recommend IMPACT implement procedures to ensure accounts are reconciled timely and accurately. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. Federal Program Information: Funding agency: Passed through: Department of the Treasury City of Des Moines Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of the Treasury Polk County Title: COVID-19 Emergency Rental Assistance Program AL number: 21.023 Award number: N/A Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Low-income Home Energy Assistance Program AL number: 93.568 Award number: LIHEAP-23-12 LIHEAP-24-12 LIHEAP-23R-12 LIHEAP-23IIJA-12 LIHEAP-23ES-12 HEAP-23-12 HEAP-24-12
Finding 2024-002
Tri-Partite Board Composition Federal Program Information: Funding agency: Passed through: Department of Health and Human Services Iowa Department of Health and Human Services Title: Community Services Block Grant AL number: 93.569 Award number: CSBG-23-12 CSBG-24-12 Criteria or Specific Requirement: The CSBG Act at 42 USC 9910(b), requires that public organizations administer the CSBG program through a Tri-Partite board. Condition: Less than 1/3 of the members of the board of directors of IMPACT Community Action Partnership, Inc. were representative of the low-income sector in accordance with Community Service Block Grant (CSBG) requirements. Questioned Costs: None Effect: Due to the above noted conditions IMPACT Community Action Partnership, Inc. was not in compliance with this particular CSBG compliance requirement. Cause: IMPACT Community Action Partnership, Inc. had board vacancies and experienced board recruiting difficulties during the year, causing it to not be in compliance with the tri-partite board requirement. Repeat: Yes - Years as Repeat Finding: Two 2023-003 Auditor's Recommendation: We recommend IMPACT Community Action Partnership, Inc. recruit board members to comply with the tri-partite board composition requirement. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.