Finding 1229293 (2025-002)

Material Weakness Repeat Finding

Requirement

ABEGJLN

Questioned Costs

Year

2025

Accepted

2026-09-10

Audit: 410772

Organization: Muscatine Center for Social Action (IA)

Auditor: ANDERSON LOWER WHITLOW PC

AI Summary

Answer: There is a deficiency related to the year-end close process.
Trend: This issue is linked to previous findings, indicating a recurring problem.
List: Review the year-end close procedures and address the specific deficiencies noted in finding 2025–001.

Finding Text

2025–002: Year–End Close See deficiency described in finding 2025–001, Part II

Corrective Action Plan

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

Other Findings in this Audit

1229292 2025-001

Material Weakness Repeat

Programs in Audit

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