Audit 367091

Supporting Documentation Criteria – The Uniform Guidance, Part 200.303, requires the Center establish and maintain effective internal control over the federal award which provides reasonable assurance the Center is managing the federal award in compliance with federal statutes, regulations and the terms of the federal award. Condition – As the subrecipient of the grant, the Center is responsible to ensure compliance with the requirements of the Uniform Guidance. The Iowa Department of Health and Human Services determined payments complied with the requirements of the federal award and the Uniform Guidance and maintained the related supporting documentation. However, the Center did not obtain, review or retain this documentation. Cause – The Center, as a subrecipient of the grant, was unaware of its responsibility to ensure compliance with the requirements of the Uniform Guidance by obtaining, reviewing and retaining the supporting documents. Effect – The lack of policies and procedures in place by the Center could result in disbursements being made for unallowable costs or activities and noncompliance with the requirements of the Uniform Guidance. Recommendation – The Center should obtain, review and retain documentation to ensure disbursements are allowable and in compliance with the requirements of the Uniform Guidance. Response and Corrective Action Planned – The Center will ensure we have all supporting documentation saved and reviewed prior to payment being issued. Conclusion – Response accepted.

Reporting Criteria – The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statues, regulations, and the terms of the federal award. The award contract required the Center to submit a final financial report and program summary to the Iowa Department of Health and Human Services no later than January 31, 2023 summarizing the expenditures for the contract duration. Condition – The Center did not submit the final financial report and program summary to the Iowa Department of Health and Human Services until May 2024. In addition, the final financial report and program summary was not reviewed and approved by an independent person. Cause – The Center does not have policies and procedures in place to ensure reports are prepared timely and are reviewed prior to submission. Effect – The lack of policies and procedures in place by the Center could result in inaccurate and late submission of reports. Recommendation – Policies and procedures should be established to ensure that all reporting is done timely and accurately. These policies should include an independent review of reports prior to submission. Response and Corrective Action Planned – The Center will ensure reports are completed, reviewed and sent according to contract guidelines. Conclusion – Response accepted.