FAC Explorer

Audit 362611

FY End
2024-12-31
Total Expended
$11.31M
Findings
12
Programs
33
Organization: Lutheran Services in Iowa, Inc. (IA)
Year: 2024 Accepted: 2025-07-21
Auditor: Cliftonlarosnallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571666 2024-001 Significant Deficiency Yes C
571667 2024-001 Significant Deficiency Yes C
571668 2024-001 Significant Deficiency Yes C
571669 2024-002 Significant Deficiency Yes AB
571670 2024-002 Significant Deficiency Yes AB
571671 2024-002 Significant Deficiency Yes AB
1148108 2024-001 Significant Deficiency Yes C
1148109 2024-001 Significant Deficiency Yes C
1148110 2024-001 Significant Deficiency Yes C
1148111 2024-002 Significant Deficiency Yes AB
1148112 2024-002 Significant Deficiency Yes AB
1148113 2024-002 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
93.567 Refugee and Entrant Assistance Voluntary Agency Programs $1.30M Yes 0
93.658 Foster Care Title IV-E $1.03M Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $726,856 - 0
21.023 Emergency Rental Assistance Program $548,721 - 0
93.676 Unaccompanied Children Program $368,856 Yes 1
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $326,391 - 0
93.575 Child Care and Development Block Grant $248,782 - 0
19.510 U.s. Refugee Admissions Program $230,676 - 0
10.311 Beginning Farmer and Rancher Development Program $215,142 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $150,760 - 0
93.595 Lsi Refugee & Immigrant Services Client-Centered Services Transition $148,831 - 0
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $124,764 - 0
97.010 Citizenship Education and Training $124,735 - 0
93.575 Services to Victims of A Severe Form of Trafficking $90,706 - 0
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $84,994 - 0
10.215 Sustainable Agriculture Research and Education $83,741 - 0
10.175 Farmers Market and Local Food Promotion Program $82,529 - 0
59.077 Community Navigator Pilot Program $80,678 - 0
93.558 Temporary Assistance for Needy Families $63,024 - 0
93.667 Social Services Block Grant $58,300 - 0
84.011 Migrant Education State Grant Program $43,472 - 0
93.576 Refugee and Entrant Assistance Discretionary Grants $28,858 Yes 0
10.902 Soil and Water Conservation $27,243 - 0
10.555 National School Lunch Program $15,984 - 0
93.590 Community-Based Child Abuse Prevention Grants $13,307 - 0
10.186 Regional Food Business Centers $11,608 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $7,304 - 0
10.937 Partnerships for Climate-Smart Commodities $6,644 - 0
10.553 School Breakfast Program $6,119 - 0
10.968 Increasing Land, Capital, and Market Access Program $4,465 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,178 - 0
93.598 Services to Victims of A Severe Form of Trafficking $1,605 - 0
93.658 Welfare Reform Research, Evaluations and National Studies $345 Yes 1

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, 2024, 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, 2024.

Finding Details

Finding 2024-001
Federal Agency: Department of Health and Human Services Federal Program Title: Title IV-E Foster Care Assistance Listing Number: 93.658 Pass-Through Agency: Four Oaks Family & Children Pass-Through Number(s): FWBP-CPS-24-002 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significancy 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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 2023-003 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 2024-001
Federal Agency: Department of Health and Human Services Federal Program Title: Title IV-E Foster Care Assistance Listing Number: 93.658 Pass-Through Agency: Four Oaks Family & Children Pass-Through Number(s): FWBP-CPS-24-002 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significancy 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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 2023-003 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 2024-001
Federal Agency: Department of Health and Human Services Federal Program Title: Title IV-E Foster Care Assistance Listing Number: 93.658 Pass-Through Agency: Four Oaks Family & Children Pass-Through Number(s): FWBP-CPS-24-002 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significancy 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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 2023-003 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 2024-002
Federal Agency: Department of Health and Human Services Federal Program Title: Unaccompanied Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Global Refuge Pass-Through Number(s): 90ZU0521-01, 02 & 90ZU0439-02, 03 Award Period: July 1, 2024 – June 30, 2025 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: 1 of the 54 period of performance 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 2023-005 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 2024-002
Federal Agency: Department of Health and Human Services Federal Program Title: Unaccompanied Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Global Refuge Pass-Through Number(s): 90ZU0521-01, 02 & 90ZU0439-02, 03 Award Period: July 1, 2024 – June 30, 2025 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: 1 of the 54 period of performance 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 2023-005 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 2024-002
Federal Agency: Department of Health and Human Services Federal Program Title: Unaccompanied Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Global Refuge Pass-Through Number(s): 90ZU0521-01, 02 & 90ZU0439-02, 03 Award Period: July 1, 2024 – June 30, 2025 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: 1 of the 54 period of performance 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 2023-005 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 2024-001
Federal Agency: Department of Health and Human Services Federal Program Title: Title IV-E Foster Care Assistance Listing Number: 93.658 Pass-Through Agency: Four Oaks Family & Children Pass-Through Number(s): FWBP-CPS-24-002 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significancy 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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 2023-003 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 2024-001
Federal Agency: Department of Health and Human Services Federal Program Title: Title IV-E Foster Care Assistance Listing Number: 93.658 Pass-Through Agency: Four Oaks Family & Children Pass-Through Number(s): FWBP-CPS-24-002 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significancy 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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 2023-003 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 2024-001
Federal Agency: Department of Health and Human Services Federal Program Title: Title IV-E Foster Care Assistance Listing Number: 93.658 Pass-Through Agency: Four Oaks Family & Children Pass-Through Number(s): FWBP-CPS-24-002 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significancy 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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 2023-003 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 2024-002
Federal Agency: Department of Health and Human Services Federal Program Title: Unaccompanied Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Global Refuge Pass-Through Number(s): 90ZU0521-01, 02 & 90ZU0439-02, 03 Award Period: July 1, 2024 – June 30, 2025 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: 1 of the 54 period of performance 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 2023-005 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 2024-002
Federal Agency: Department of Health and Human Services Federal Program Title: Unaccompanied Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Global Refuge Pass-Through Number(s): 90ZU0521-01, 02 & 90ZU0439-02, 03 Award Period: July 1, 2024 – June 30, 2025 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: 1 of the 54 period of performance 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 2023-005 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 2024-002
Federal Agency: Department of Health and Human Services Federal Program Title: Unaccompanied Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Global Refuge Pass-Through Number(s): 90ZU0521-01, 02 & 90ZU0439-02, 03 Award Period: July 1, 2024 – June 30, 2025 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: 1 of the 54 period of performance 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 2023-005 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.