FAC Explorer

Finding 1088584 (2023-003)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-11-25
Audit: 329880
Organization: Lutheran Services in Iowa, Inc. (IA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There is a material weakness in internal controls over compliance for the Adoption Assistance program.
  • Impacted Requirements: Compliance with 2 CFR Part 200, which mandates effective internal controls over federal awards.
  • Recommended Follow-Up: LSI should implement a robust review process for all drawdown requests to prevent future issues.

Finding Text

Federal Agency: Department of Health and Human Services Federal Program Title: Adoption Assistance Assistance Listing Number: 93.659 Pass-Through Agency: Iowa Department of Human Services and Four Oaks Family & Children Pass-Through Number(s): ACFS 18-007 & FWBP-CPS-24-002 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award Section 200.303 requires entities to establish and maintain effective internal controls over Federal Awards. Condition: During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 4 of 6 drawdown requests in our sample were missing approvals. Cause: LSI has a limited number of individuals in the finance department and has experienced significant turnover in the finance department. Effect: The lack of internal controls over cash management provides an opportunity for noncompliance. Repeat Finding: Yes – see 2022-004, 2022-005, 2022-006 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Cash Management Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 512136 2023-002
    Material Weakness Repeat
  • 512137 2023-002
    Material Weakness Repeat
  • 512138 2023-002
    Material Weakness Repeat
  • 512139 2023-002
    Material Weakness Repeat
  • 512140 2023-002
    Material Weakness Repeat
  • 512141 2023-003
    Material Weakness Repeat
  • 512142 2023-003
    Material Weakness Repeat
  • 512143 2023-004
    Significant Deficiency
  • 512144 2023-004
    Significant Deficiency
  • 512145 2023-004
    Significant Deficiency
  • 512146 2023-004
    Significant Deficiency
  • 512147 2023-004
    Significant Deficiency
  • 512148 2023-005
    Significant Deficiency Repeat
  • 1088578 2023-002
    Material Weakness Repeat
  • 1088579 2023-002
    Material Weakness Repeat
  • 1088580 2023-002
    Material Weakness Repeat
  • 1088581 2023-002
    Material Weakness Repeat
  • 1088582 2023-002
    Material Weakness Repeat
  • 1088583 2023-003
    Material Weakness Repeat
  • 1088585 2023-004
    Significant Deficiency
  • 1088586 2023-004
    Significant Deficiency
  • 1088587 2023-004
    Significant Deficiency
  • 1088588 2023-004
    Significant Deficiency
  • 1088589 2023-004
    Significant Deficiency
  • 1088590 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $1.03M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $885,162
93.659 Adoption Assistance $541,280
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $263,084
93.576 Refugee and Entrant Assistance_discretionary Grants $256,314
93.558 Temporary Assistance for Needy Families $215,570
93.676 Unaccompanied Alien Children Program $208,849
10.311 Beginning Farmer and Rancher Development Program $205,007
59.077 Community Navigator Pilot Program $191,176
93.667 Social Services Block Grant $173,699
97.010 Citizenship Education and Training $151,042
10.175 Farmers Market and Local Food Promotion Program (b) $124,150
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $100,804
21.023 Emergency Rental Assistance Program $97,999
10.182 Local Food Purchase Assistance $88,937
93.603 Adoption Incentive Payments $59,323
10.553 School Breakfast Program $57,906
10.215 Sustainable Agriculture Research and Education $57,722
93.556 Promoting Safe and Stable Families $53,199
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $47,758
84.011 Migrant Education_state Grant Program $42,636
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $37,663
93.598 Services to Victims of A Severe Form of Trafficking $35,368
93.590 Community-Based Child Abuse Prevention Grants $33,300
93.559 Welfare Reform Research, Evaluations and National Studies $28,226
10.902 Soil and Water Conservation $23,874
10.555 National School Lunch Program $23,494
93.472 Title IV-E Prevention and Family Services and Programs (a) $21,679
93.566 Refugee and Entrant Assistance_state Administered Programs $19,344
93.958 Block Grants for Community Mental Health Services $14,634
93.575 Child Care and Development Block Grant $12,116
93.645 Stephanie Tubbs Jones Child Welfare Services Program $9,975
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $9,595
93.658 Foster Care_title IV-E $1,337