FAC Explorer

Audit 385840

FY End
2025-06-30
Total Expended
$3.29M
Findings
1
Programs
13
Organization: Visiting Nurse Services of Iowa (IA)
Year: 2025 Accepted: 2026-02-05
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172549 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.926 HEALTHY START INITIATIVE $997,869 Yes 1
14.913 HEALTHY HOMES PRODUCTION PROGRAM $471,263 Yes 0
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $440,000 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $327,863 Yes 0
94.016 AMERICORPS SENIORS SENIOR COMPANION PROGRAM (SCP) 94.016 $196,810 Yes 0
93.217 FAMILY PLANNING SERVICES $130,102 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $91,772 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $72,849 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $41,539 Yes 0
93.946 COOPERATIVE AGREEMENTS TO SUPPORT STATE-BASED SAFE MOTHERHOOD AND INFANT HEALTH INITIATIVE PROGRAMS $35,522 Yes 0
93.478 PREVENTING MATERNAL DEATHS: SUPPORTING MATERNAL MORTALITY REVIEW COMMITTEES $20,607 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $12,650 Yes 0
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $10,503 Yes 0

Contacts

Name Title Type
FFEFL5L8KKZ3 Tray Wade Auditee
5153463664 Ashley Mahoney Auditor
No contacts on file

Notes to SEFA

Visiting Nurse Services of Iowa dba: EveryStep (the Organization) is incorporated under the provisions of the Iowa Nonprofit Corporation Act, Chapter 504A of the Code of Iowa. The Organization provides physical, emotional, social, and spiritual support and care to patients in Central Iowa with a limited life expectancy due to a terminal illness, and to their families. The Organization also provides health and human services with preventative focus to women, children, families, and communities in homes, clinics, schools, day care centers, and at the work sites.
The Organization has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. In addition, the Organization did not receive noncash assistance relating to any federal programs.

Finding Details

Finding 2025-001
Federal Agency: Department of Health and Human Services Federal Program Name: Healthy Start Communities Assistance Listing Number: 93.926 Federal Award Identification Number and Year: H4900052 Award Period: 5/1/24-3/31/25 and 4/1/25-3/31/26 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR section 200.320 outlines the acceptable methods of procurement. Purchases below the simplified acquisition threshold, but above the micro-purchase threshold, require that price or rate quotations be obtained from an adequate number of qualified sources as determined appropriate by the non-Federal entity. Furthermore, the Organization's procurement policies require the maintaining of records sufficient to detail the history of procurement including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: CLA identified vendors with expenditures charged to the program over $10k which did not have documentation to support the level of procurement utilized. Questioned costs: None Context: This condition impacted six vendors selected for testing. Each of the vendors provided services that are in accordance with the grant project, however finding results from lack of documentation. Cause: The entity implemented an updated procurement policy during the year and did not consider vendors which had been procured in prior years. Effect: The Organization could potentially use federal funds in a manner which is not the most efficient or economical. Repeat Finding: Yes. Recommendation: We recommend the organization follow its newly established procurement policy related to the maintaining of necessary documentation to support the method of procurement utilized. The Organization may also consider qualifying multiple vendors for particular goods/service and then utilizing an approved vendors list. Views of responsible officials: There is no disagreement with the audit finding.