FAC Explorer

Audit 364778

FY End
2024-12-31
Total Expended
$2.84M
Findings
2
Programs
4
Organization: Iroquois Center for Human Development, Inc. (KS)
Year: 2024 Accepted: 2025-08-22
Auditor: Kennedy McKee & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574442 2024-001 Significant Deficiency - E
1150884 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.415 Rural Rental Housing Loans $1.22M Yes 1
93.696 Certified Community Behavioral Health Clinic Expansion Grants $1.11M - 0
93.958 Block Grants for Community Mental Health Services $432,026 - 0
10.427 Rural Rental Assistance Payments $70,227 - 0

Contacts

Name Title Type
NFSRNKHJ5FH4 Mary Jane Dowler Auditee
6207232272 John Hendrickson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Iroquois Center for Human Development, Inc. under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirement 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 operation of Iroquois Center for Human Development, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Iroquois Center for Human Development, Inc. De Minimis Rate Used: Y Rate Explanation: Iroquois Center for Human Development, Inc. has elected to use the 10% de minimis cost rate as allowed under the Uniform Guidance. 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 and OMB Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Outstanding Loan Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Iroquois Center for Human Development, Inc. under programs of the federal government for the year ended December 31, 2024. The information in this Schedule is presented in accordance with the requirement 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 operation of Iroquois Center for Human Development, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Iroquois Center for Human Development, Inc. De Minimis Rate Used: Y Rate Explanation: Iroquois Center for Human Development, Inc. has elected to use the 10% de minimis cost rate as allowed under the Uniform Guidance. The outstanding balance of loan and loan guarantee programs at December 31, 2024 with continuing compliance requirements which are reported as federal expenditures on the accompanying schedule of expenditures of federal awards was $1,223,982.

Finding Details

Finding 2024-001
The Center is required to complete and submit performance standards borrower self-certification letter within 90 days following year end and disclose whether the Center has or has not complied with the specific requirement listed in the letter. Item 3 of the letter stated the Center’s reserve accounts were on schedule with the required minimum funding requirements. We noted the reserve balance at year end was below the threshold set in the 2024 budget and no required transfer was made as required by the loan resolution. In addition, the letter was not submitted to the USDA within 90 days following year end.
Finding 2024-001
The Center is required to complete and submit performance standards borrower self-certification letter within 90 days following year end and disclose whether the Center has or has not complied with the specific requirement listed in the letter. Item 3 of the letter stated the Center’s reserve accounts were on schedule with the required minimum funding requirements. We noted the reserve balance at year end was below the threshold set in the 2024 budget and no required transfer was made as required by the loan resolution. In addition, the letter was not submitted to the USDA within 90 days following year end.