Finding 967657 (2022-004)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2024-04-01
Audit: 301846
Organization: Lutheran Services in Iowa, Inc. (IA)

AI Summary

  • Core Issue: Internal controls over disbursements were not consistently followed, leading to potential noncompliance.
  • Impacted Requirements: This finding relates to the requirement for effective internal controls under 2 CFR Part 200.303.
  • Recommended Follow-Up: LSI should implement a review process for all disbursements to strengthen controls.

Finding Text

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 disbursements were not always properly followed. Questioned Costs: None Context: 7 of 8 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: Not a repeat finding. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Cash Management Allowable Costs / Cost Principles

Other Findings in this Audit

  • 391212 2022-003
    Significant Deficiency Repeat
  • 391213 2022-003
    Significant Deficiency Repeat
  • 391214 2022-004
    Significant Deficiency
  • 391215 2022-004
    Significant Deficiency
  • 391216 2022-004
    Significant Deficiency
  • 391217 2022-004
    Significant Deficiency
  • 391218 2022-005
    Material Weakness
  • 391219 2022-006
    Material Weakness
  • 391220 2022-006
    Material Weakness
  • 391221 2022-006
    Material Weakness
  • 391222 2022-006
    Material Weakness
  • 967654 2022-003
    Significant Deficiency Repeat
  • 967655 2022-003
    Significant Deficiency Repeat
  • 967656 2022-004
    Significant Deficiency
  • 967658 2022-004
    Significant Deficiency
  • 967659 2022-004
    Significant Deficiency
  • 967660 2022-005
    Material Weakness
  • 967661 2022-006
    Material Weakness
  • 967662 2022-006
    Material Weakness
  • 967663 2022-006
    Material Weakness
  • 967664 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $754,693
93.667 Social Services Block Grant $728,439
93.576 Refugee and Entrant Assistance_discretionary Grants $639,935
93.658 Foster Care_title IV-E $630,364
19.510 U.s. Refugee Admissions Program $403,161
93.498 Provider Relief Fund $240,066
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $227,183
59.077 Community Navigator Pilot Program $178,701
97.010 Citizenship Education and Training $142,150
93.676 Unaccompanied Alien Children Program $131,829
93.603 Adoption Incentive Payments $129,374
93.676 Social Services Block Grant $112,374
93.659 Adoption Assistance $109,636
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $101,463
10.215 Sustainable Agriculture Research and Education $96,275
93.598 Services to Victims of A Severe Form of Trafficking $88,269
10.175 Farmers Market and Local Food Promotion Program (b) $81,393
93.472 Title IV-E Prevention and Family Services and Programs (a) $66,222
10.555 National School Lunch Program $49,165
84.011 Migrant Education_state Grant Program $43,472
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $37,375
93.566 Refugee and Entrant Assistance_state Administered Programs $33,819
93.590 Community-Based Child Abuse Prevention Grants $33,300
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $26,058
93.558 Temporary Assistance for Needy Families $24,152
93.958 Block Grants for Community Mental Health Services $21,602
10.553 School Breakfast Program $21,209
10.170 Specialty Crop Block Grant Program - Farm Bill $19,910
93.556 Promoting Safe and Stable Families $17,538
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $15,874
10.311 Beginning Farmer and Rancher Development Program $8,073
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,471