FAC Explorer

Audit 363253

FY End
2024-06-30
Total Expended
$6.26M
Findings
6
Programs
18
Organization: Youth & Shelter Services, INC (IA)
Year: 2024 Accepted: 2025-07-29
Auditor: Youth and Shelter Services INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572097 2024-003 Material Weakness - B
572098 2024-003 Material Weakness - B
572099 2024-003 Material Weakness - B
1148539 2024-003 Material Weakness - B
1148540 2024-003 Material Weakness - B
1148541 2024-003 Material Weakness - B

Programs

ALN Program Spent Major Findings
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $750,000 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $714,639 - 0
93.550 Transitional Living for Homeless Youth $430,278 - 0
14.218 Community Development Block Grants/entitlement Grants $378,876 - 0
93.623 Basic Center Grant $219,635 - 0
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $150,000 - 0
14.267 Continuum of Care Program $134,760 - 0
14.239 Home Investment Partnerships Program $94,486 - 0
16.710 Public Safety Partnership and Community Policing Grants $88,573 - 0
10.555 National School Lunch Program $76,674 - 0
14.276 Youth Homelessness Demonstration Program $65,397 - 0
14.231 Emergency Solutions Grant Program $64,070 - 0
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $54,687 - 0
93.558 Temporary Assistance for Needy Families $40,099 - 0
93.597 Grants to States for Access and Visitation Programs $37,378 - 0
16.320 Services for Trafficking Victims $36,146 - 0
93.276 Drug-Free Communities Support Program Grants $6,617 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,050 Yes 1

Contacts

Name Title Type
NWR8MD4CNYC7 Mark Vanderlinden Auditee
5152333141 David Little 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: N Rate Explanation: Youth and Shelter Services, Inc. has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Youth and Shelter Services, Inc. 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 Youth and Shelter Services, Inc., it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Youth and Shelter Services, Inc.
Title: SUBRECIPIENT PAYMENTS, NONCASH ASSISTANCE, INSURANCE, AND LOANS OR LOAN GUARANTEES 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: N Rate Explanation: Youth and Shelter Services, Inc. has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Youth and Shelter Services, Inc. did not expend any federal awards to subrecipients, in the form of noncash assistance, including insurance, outstanding loans and loan guarantees for the year ended June 30, 2024.

Finding Details

Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4374, 2021 Pass-Through Agency: Iowa Economic Development Authority Pass-Through Number: 23-INIA-023 Award Period: September 14, 2022 – September 30, 2026 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 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 expenditures were not properly followed. Questioned Costs: None Context: 2 of the 25 expenditures selected for testing did not have documented review. Cause: Project Manager was not in place from July 2023 – August 2023 to properly review pay applications. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over expenditures provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization ensure proper review and approval over expenditures. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4374, 2021 Pass-Through Agency: Iowa Economic Development Authority Pass-Through Number: 23-INIA-023 Award Period: September 14, 2022 – September 30, 2026 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 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 expenditures were not properly followed. Questioned Costs: None Context: 2 of the 25 expenditures selected for testing did not have documented review. Cause: Project Manager was not in place from July 2023 – August 2023 to properly review pay applications. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over expenditures provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization ensure proper review and approval over expenditures. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4374, 2021 Pass-Through Agency: Iowa Economic Development Authority Pass-Through Number: 23-INIA-023 Award Period: September 14, 2022 – September 30, 2026 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 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 expenditures were not properly followed. Questioned Costs: None Context: 2 of the 25 expenditures selected for testing did not have documented review. Cause: Project Manager was not in place from July 2023 – August 2023 to properly review pay applications. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over expenditures provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization ensure proper review and approval over expenditures. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4374, 2021 Pass-Through Agency: Iowa Economic Development Authority Pass-Through Number: 23-INIA-023 Award Period: September 14, 2022 – September 30, 2026 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 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 expenditures were not properly followed. Questioned Costs: None Context: 2 of the 25 expenditures selected for testing did not have documented review. Cause: Project Manager was not in place from July 2023 – August 2023 to properly review pay applications. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over expenditures provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization ensure proper review and approval over expenditures. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4374, 2021 Pass-Through Agency: Iowa Economic Development Authority Pass-Through Number: 23-INIA-023 Award Period: September 14, 2022 – September 30, 2026 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 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 expenditures were not properly followed. Questioned Costs: None Context: 2 of the 25 expenditures selected for testing did not have documented review. Cause: Project Manager was not in place from July 2023 – August 2023 to properly review pay applications. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over expenditures provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization ensure proper review and approval over expenditures. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2024-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4374, 2021 Pass-Through Agency: Iowa Economic Development Authority Pass-Through Number: 23-INIA-023 Award Period: September 14, 2022 – September 30, 2026 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 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 expenditures were not properly followed. Questioned Costs: None Context: 2 of the 25 expenditures selected for testing did not have documented review. Cause: Project Manager was not in place from July 2023 – August 2023 to properly review pay applications. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over expenditures provides an opportunity for noncompliance. Repeat Finding: Not a repeat finding. Recommendation: We recommend the Organization ensure proper review and approval over expenditures. Views of Responsible Officials: There is no disagreement with the finding.