EIN: 356059208
UEI: L1FZJ4NKNN95
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 26, 2025 (513 days ago).
What is a management decision? →Section III – Federal Award Findings and Questioned Costs Finding Number 2019-001: Represents a material weakness in internal control over compliance with Community and Family Services, Inc.'s major federal programs. Repeat Finding: No Questioned Costs: None Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services Title: Section 8 and Head Start AL Numbers: 14.871 & 93.600 Award Year: Section 8: 01/01/19 - 12/31/19 Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 condition - Throughout the course of the audit, Wipfli, LLP. noted that several significant accounts were not reconciled in an accurate or timely manner. As a result, material adjusting journal entries needed to be posted to the general ledger to accurately report account balances. Specifically, Wipfli LLP. proposed seven material journal entries including a prior period adjustment which changed grants receivable, inventory, property and equipment, deferred revenue, net assets, grant revenue and various expense accounts totaling $1,077,141. In addition, Wipfli,LLP prepared the financial statements due to management's inability to provide financial statements in accordance with generally accepted accounting principles generally accepted in the United States (GAAP). Criteria - Management is responsible for designing and implementing fiscal policies and procedures that result in accurate account balances that can be used to prepare financial statements. Management is also responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect or Potential Effects - As a result of the material adjusting journal entries and Wipfli, LLP preparing the financial statements, the Organization has a material weakness in internal control and compliance over financial reporting. Cause - The Organization has had turnover and has limited staff working in the accounting office. Auditor's Recommendation - We recommend that the Organization strengthen their controls around year end close reporting. Management should review and reconcile all statement of financial position accounts at least annually. Management should continue to review and approve the annual financial statements and the related footnote disclosures. View of Responsible Official - The Organization agrees with the finding and will investigate if this can be addressed internally by management.
Show full finding ▾Hide full finding ▴Section III – Federal Award Findings and Questioned Costs Finding Number 2019-001: Represents a material weakness in internal control over compliance with Community and Family Services, Inc.'s major federal programs. Repeat Finding: No Questioned Costs: None Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services Title: Section 8 and Head Start AL Numbers: 14.871 & 93.600 Award Year: Section 8: 01/01/19 - 12/31/19 Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 condition - Throughout the course of the audit, Wipfli, LLP. noted that several significant accounts were not reconciled in an accurate or timely manner. As a result, material adjusting journal entries needed to be posted to the general ledger to accurately report account balances. Specifically, Wipfli LLP. proposed seven material journal entries including a prior period adjustment which changed grants receivable, inventory, property and equipment, deferred revenue, net assets, grant revenue and various expense accounts totaling $1,077,141. In addition, Wipfli,LLP prepared the financial statements due to management's inability to provide financial statements in accordance with generally accepted accounting principles generally accepted in the United States (GAAP). Criteria - Management is responsible for designing and implementing fiscal policies and procedures that result in accurate account balances that can be used to prepare financial statements. Management is also responsible for establishing and maintaining internal controls and for the fair presentation of the financial statements including the related disclosures, in conformity with GAAP. Effect or Potential Effects - As a result of the material adjusting journal entries and Wipfli, LLP preparing the financial statements, the Organization has a material weakness in internal control and compliance over financial reporting. Cause - The Organization has had turnover and has limited staff working in the accounting office. Auditor's Recommendation - We recommend that the Organization strengthen their controls around year end close reporting. Management should review and reconcile all statement of financial position accounts at least annually. Management should continue to review and approve the annual financial statements and the related footnote disclosures. View of Responsible Official - The Organization agrees with the finding and will investigate if this can be addressed internally by management.
Finding No. 2019-001: Material Adjusting Journal Entries and Preparation of Financial Statements Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored by the CSBG Program Manager via monthly meetings, progress reports, and file audits. The report is attached and illustrates the detailed steps CFS pledged to take, the status of each step, and corresponding national CSBG standards to ensure regulatory compliance and alignment with Standard Accounting Principles. Person(s) Responsible: Barbara Cowgill – past, Elizabeth Darby – active Timing for Implementation: Ongoing until all QIP tasks are completed and IHCDA approves ending the agency’s corrective action oversite.
inding Number 2019-002: Represents a material weakness in internal control over compliance with Community and Family Services, Inc.'s major federal programs. Repeat Finding: No Questioned Costs: None Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services Title: Section 8 and Head Start AL Numbers: 14.871 & 93.600 Award Year: Section 8: 01/01/19 - 12/31/19 Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 Condition - Throughout the early stages of audit fieldwork management struggled to provide proper documentation to substantiate account balances. In order to substantiate balances, the audit team guided management in gathering and completing various schedules which ultimately was used as audit evidence. As a consequence the audit process lasted significantly longer than considered normal. Criteria - Management is responsible for establishing and maintaining a system of internal controls that includes keeping accurate records to support account balances. Effect or Potential Effects - As a result of improper documentation being stored and shared, the Organization has a material weakness in internal controls and compliance over financial reporting. Cause - The Organization has had turnover and has limited staff working in the accounting office. Auditor's Recommendation - We recommend that the Organization create systems to store required accurate records as part of their system of internal control. Management should continue to review and approve the annual financial statements and the related footnote disclosures. View of Responsible Official - The Organization agrees with the finding and will investigate if this can be addressed internally by management.
Show full finding ▾Hide full finding ▴inding Number 2019-002: Represents a material weakness in internal control over compliance with Community and Family Services, Inc.'s major federal programs. Repeat Finding: No Questioned Costs: None Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services Title: Section 8 and Head Start AL Numbers: 14.871 & 93.600 Award Year: Section 8: 01/01/19 - 12/31/19 Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 Condition - Throughout the early stages of audit fieldwork management struggled to provide proper documentation to substantiate account balances. In order to substantiate balances, the audit team guided management in gathering and completing various schedules which ultimately was used as audit evidence. As a consequence the audit process lasted significantly longer than considered normal. Criteria - Management is responsible for establishing and maintaining a system of internal controls that includes keeping accurate records to support account balances. Effect or Potential Effects - As a result of improper documentation being stored and shared, the Organization has a material weakness in internal controls and compliance over financial reporting. Cause - The Organization has had turnover and has limited staff working in the accounting office. Auditor's Recommendation - We recommend that the Organization create systems to store required accurate records as part of their system of internal control. Management should continue to review and approve the annual financial statements and the related footnote disclosures. View of Responsible Official - The Organization agrees with the finding and will investigate if this can be addressed internally by management.
CFS is working to integrate all accounting processes into MIP fully and to submit all bills and receipts electronically. • All staff with purchasing authority and program budget oversite duties are trained on bill coding and must submit the Grant ID, Program ID, and GL code with every bill. In addition, they have access to automated cost-share calculators to ensure split costs are appropriately recorded. In addition, staff with these duties are evaluated on compliance, timeliness, and accuracy as part of the annual employee appraisal process. Staff with deficiencies related to expense reporting are subject to performance improvement plans and disciplinary action. • The agency also created a required lost receipt form that staff must submit by the close of the reporting period for any expense not accompanied by a receipt. • Electronic bills and receipts are sent to a shared email account to ensure coverage and timely processing if key staff are out or positions are vacated. • The Accounting clerk is responsible for reviewing bills, entering them into MIP, and processing payments. The Director of Finance and Administration manages the system and conducts spot audits to ensure all transactions are correctly logged and supported by paperwork. Person(s) Responsible: Brian Atkinson – Paper, Tom Steffen – Electronic merger. Timing for Implementation: Paper File Process Completed, Electronic Merge to be completed by 12/31/24 for fiscal years 2022, 2023 Section II, Finding Number 2019-001: Represents a material weakness in internal control over compliance with Community and Family Services, Inc.'s major federal programs Corrective Action Plan: Head Start: After discussion and in-depth review in the summer of 2022, CFS determined it did not have the proper management or financial structure to administer the Head Start program. With the Board's approval, CFS ceased operating Head Start after the 2022 school year and has determined that it will not pursue this program immediately. Section 8 Housing Choice Voucher Program: CFS moved this program to the Finance and Administration Department due to the heavy fiscal lift and oversight needs. This allows the Director of Finance to oversee and engage with program staff daily. In addition, the payment process has been automated and streamlined into MIP to ensure timely processing and payment documentation. CFS also continues to work with IHCDA as the program evolves at the state level to manage better payment adjustments, automated payment processes, rent increases, and other program changes that will have financial oversight implications. Person(s) Responsible: Tom Oliver, past Executive Director Elizabeth Darby, Executive Director– corrective action; Tom Steffen – ongoing management and oversite of Section 8
Finding Number: 2019-003 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services Title: Section 8 and Head Start AL Numbers: 14.871 & 93.600 Award Year: Section 8: 01/01/19 - 12/31/19 Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 Condition - The Organization did not submit the December 31, 2019 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2019 audit was not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a material weakness in internal control over compliance. Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number: 2019-003 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services Title: Section 8 and Head Start AL Numbers: 14.871 & 93.600 Award Year: Section 8: 01/01/19 - 12/31/19 Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 Condition - The Organization did not submit the December 31, 2019 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2019 audit was not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a material weakness in internal control over compliance. Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored by the CSBG Program Manager via monthly meetings, progress reports, and file audits. The report is attached and illustrates the detailed steps CFS pledged to take, the status of each step, and corresponding national CSBG standards to ensure regulatory compliance and alignment with Standard Accounting Principles. Person(s) Responsible: Tom Steffen, Director of Finance and Administration Timing for Implementation: Ongoing, until all required financial documents, are completed per standards and submitted to the associate state and federal partners.
Finding Number: 2019-004 Disbursement Documentation Repeat Finding: No Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Head Start AL Numbers: 93.600 Award Year: Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 Condition - A sample of expenses were selected to test internal control over compliance and compliance with allowable costs/cost principles. Out of the items selected, we noted insufficient documentation/no documentation for 3 out of 40 expenses selected for testing. Criteria - The Organization should follow the Uniform Guidance requirements 200.302 (b)(3) which requires the Organization to maintain records that sufficiently identify the amount, source, and expenditure of funds for federal awards. These records are required to contain information necessary to identify federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income and interest. Cause - The Organization has had turnover and has limited staff working in the accounting office. Effect - The Organization could not provide source documentation for 3 expenses charged to the Head Start grant. Recommendations - We recommend the Organization implement systems and procedures to ensure it is following the documentation requirements listed under the Uniform Guidance. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan
Show full finding ▾Hide full finding ▴Finding Number: 2019-004 Disbursement Documentation Repeat Finding: No Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Head Start AL Numbers: 93.600 Award Year: Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 Condition - A sample of expenses were selected to test internal control over compliance and compliance with allowable costs/cost principles. Out of the items selected, we noted insufficient documentation/no documentation for 3 out of 40 expenses selected for testing. Criteria - The Organization should follow the Uniform Guidance requirements 200.302 (b)(3) which requires the Organization to maintain records that sufficiently identify the amount, source, and expenditure of funds for federal awards. These records are required to contain information necessary to identify federal awards, authorizations, financial obligations, unobligated balances, as well as assets, expenditures, income and interest. Cause - The Organization has had turnover and has limited staff working in the accounting office. Effect - The Organization could not provide source documentation for 3 expenses charged to the Head Start grant. Recommendations - We recommend the Organization implement systems and procedures to ensure it is following the documentation requirements listed under the Uniform Guidance. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan
Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored by the CSBG Program Manager via monthly meetings, progress reports, and file audits. The report is attached and illustrates the detailed steps CFS pledged to take, the status of each step, and corresponding national CSBG standards to ensure regulatory compliance and alignment with Standard Accounting Principles. Person(s) Responsible: Tom Steffen, Director of Finance and Administration Timing for Implementation: Ongoing, until all required financial documents, are completed per standards and submitted to the associate state and federal partners
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