FAC Explorer

Audit 410772

FY End
2025-12-31
Total Expended
$4.64M
Findings
2
Programs
7
Organization: Muscatine Center for Social Action (IA)
Year: 2025 Accepted: 2026-09-10
Auditor: ANDERSON LOWER WHITLOW PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229292 2025-001 Material Weakness Yes ABEGJLN
1229293 2025-002 Material Weakness Yes ABEGJLN

Programs

ALN Program Spent Major Findings
14.275 HOUSING TRUST FUND $2.51M Yes 2
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $959,191 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $557,623 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $92,000 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $89,265 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $55,552 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $27,412 Yes 0

Contacts

Name Title Type
RNSLT3T4PWL8 Jason Dornbush Auditee
5632643278 Matthew Brumfield Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule represents only a selected portion of the operations of the Organization, it is not intended to and does not present the combined financial position, changes in net assets or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization provides grant funds to a subrecipient in the State of Iowa. Federal financial assistance provided to a subrecipient is treated as an expenditure when it is paid to the subrecipient. The Organization has certain compliance responsibilities related to the pass through funds, including monitoring the subrecipient to help ensure they use the sub–awards as authorized by law, regulations and the provisions of the grant agreement.
The Organization had no insurance in effect, relating to federal funds, for the year ending December 31, 2025. The Organization had no loans or loan guarantees, relating to federal funds, outstanding at December 31, 2025.
The Organization has construction expenditures of approximately $323,000 recorded on the current year schedule of federal awards which relate to costs incurred during the year ended December 31, 2024. The expenditures were on a reimbursement basis and were paid by the grantor directly to the third–party vendor. The expenditures are included on the 2025 schedule of federal awards and were subjected to testing during the current year.

Finding Details

Finding 2025-001
Finding: The Organization has insufficient procedures and controls related to recording expenditures in the appropriate period. Criteria: A properly designed system of internal control over financial reporting requires entities to initiate, authorize, record, process and report financial data reliably in accordance with U.S. generally accepted accounting principles. Condition and Context: During the 2025 audit, the Organization determined there were construction costs incurred in 2024 that were not recorded as of December 31, 2024. The expenditures were paid directly to a contractor through the granting agency. Cause: Due to management turnover and the difficulties tracking the direct payment from the granting agency to the contractor during the 2024 year–end close, the processes and reconciliations required to track and account for expenditures were not completed accurately. Effect: The Organization’s 2024 year–end balance sheet account balances and federal expenditures were understated. Identification as a Repeat Findings: This is a repeat finding of 2024–001. Recommendation: We recommend that the Organization develop and maintain effective procedures and controls in order to record expenditures and provide accurate year–end account balances. This includes reviewing the direct payments made after year–end to ensure they are accounted for in the appropriate period. Response and Corrective Action Planned: The Organization will review and implement processes and controls to ensure they record expenditures in the appropriate period and provide accurate year–end account balances. Conclusion: Response accepted
Finding 2025-002
2025–002: Year–End Close See deficiency described in finding 2025–001, Part II