FAC Explorer

Finding 479506 (2022-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-07-26
Audit: 316032
Organization: Central Iowa Shelter & Services (IA)
Auditor: Porte Brown LLC

AI Summary

  • Core Issue: The SEFA was inaccurately categorized, leading to a restatement.
  • Impacted Requirements: Compliance with 2 CFR 200.510(b) for accurate federal awards reporting.
  • Recommended Follow-Up: Implement controls and reviews to ensure correct grant classifications.

Finding Text

Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.275 Housing Trust Fund $2.70M
14.231 Emergency Solutions Grant Program $1.04M
14.239 Home Investment Partnerships Program $500,000
64.024 Va Homeless Providers Grant and Per Diem Program $337,653
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $220,840
14.871 Section 8 Housing Choice Vouchers $148,490
14.218 Community Development Block Grants/entitlement Grants $112,862
97.024 Emergency Food and Shelter National Board Program $74,646
10.559 Summer Food Service Program for Children $46,577
10.558 Child and Adult Care Food Program $42,075