Audit 52971

FY End
2022-12-31
Total Expended
$811,290
Findings
12
Programs
1
Organization: Iris, INC (IA)
Year: 2022 Accepted: 2023-09-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
45672 2022-003 Significant Deficiency - ABCEH
45673 2022-003 Significant Deficiency - ABCEH
45674 2022-003 Significant Deficiency - ABCEH
45675 2022-003 Significant Deficiency - ABCEH
45676 2022-003 Significant Deficiency - ABCEH
45677 2022-003 Significant Deficiency - ABCEH
622114 2022-003 Significant Deficiency - ABCEH
622115 2022-003 Significant Deficiency - ABCEH
622116 2022-003 Significant Deficiency - ABCEH
622117 2022-003 Significant Deficiency - ABCEH
622118 2022-003 Significant Deficiency - ABCEH
622119 2022-003 Significant Deficiency - ABCEH

Programs

ALN Program Spent Major Findings
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $145,666 Yes 1

Contacts

Name Title Type
EBHDWKPEDUW3 Del Christensen Auditee
5159710953 Ying Sa 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 arelimited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of IRIS, Inc under programs of the federal government for the year ended December 31, 2022. 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 IRIS, Inc, it is not intended to and does not present the financial position, changes in net assets, or cash flows of IRIS, Inc.

Finding Details

SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.
SEFA Preparation Criteria - In accordance with the Uniform Guidance ?200.510, the organization is responsible for preparing the schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with ?200.502. Condition - Adjustments were required to agree the schedule prepared by the organization to the information in the audited financial statements. Questioned Costs and how they were computed ? None Context ?The SEFA was prepared based on the accounting records that were fully created without the necessary year-end accrual adjustments. Cause - The staff prepared the SEFA without recording all the necessary year-end accrual adjustments. Also, significant misstatements were identified during the audit which affected the SEFA. Effect or potential effects - These errors not only misstate the SEFA but can result in noncompliance with individual grant agreements and the Uniform Guidance. Identification of repeat findings ? No Recommendation - We recommend the organization develop, document, and implement policies and procedures to ensure accurate preparation of the SEFA.