To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit period:...
To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit period: Year ended June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT. U.S. Department of the Treasury: Internal control deficiency: Federal Assistance Listing Number 93.696 Certified Community Behavioral Health Clinic Expansion Grants Internal control deficiency: See Finding 2025-001 Recommendation: We realize that with a limited number of office employees, segregation of duties is difficult. However, the Center should review the operating procedures to obtain the maximum internal control possible under the circumstances. The Center should also consider the potential consequence of reliance on one person for financial, grant and payroll reporting. Action Taken: This issue is reviewed annually through the audit review with the Board of Directors. The Center has implemented a segregation of duties action plan effective June 30, 2025 to address this issue going forward. Anticipated Date of Completion: June 30, 2026. In the U.S. Department of the Treasury have questions regarding this plan, please call Bonnie Johnson, MIS Director, at 563-382-3649. Sincerely yours, (signed Bonnie Jonson), Bonnie Johson Northeast Iowa Mental Health Center MIS Director cc: Brent V Berns, CPA