EIN: 420396598
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 29, 2023 (1244 days ago).
What is a management decision? →The Cooperative does not have an internal control system designed to provide for the preparation of the Schedule. As auditors, we were requested to assist with the preparation of the Schedule. Cause: Auditor assistance with the preparation of the Schedule is not unusual as the Schedule has unique and specialized requirements and preparation is only required when the Cooperative meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the Cooperative would not be able to draft the Schedule that is correct without the assistance of the auditors. Questioned Costs: None reported. Context: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: While we recognize that this condition is not unusual for an organization with limited staffing, we recommend management be aware of the financial reporting requirements relating to the Cooperative?s schedule of expenditures of federal awards and the internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-003 Department of Homeland Security and Iowa Department of Homeland Security and Emergency Management Federal Assistance Listing/CFDA #97.036, 000-UXWJJ-00, 4557DR-IA Disaster Grant ? Public Assistance Preparation of Schedule of Expenditures of Federal Awards Significant Deficiency in Internal Control over Compliance ? Other Criteria: Proper controls over financial reporting include the ability to prepare the schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Condition: The Cooperative does not have an internal control system designed to provide for the preparation of the Schedule. As auditors, we were requested to assist with the preparation of the Schedule. Cause: Auditor assistance with the preparation of the Schedule is not unusual as the Schedule has unique and specialized requirements and preparation is only required when the Cooperative meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the Cooperative would not be able to draft the Schedule that is correct without the assistance of the auditors. Questioned Costs: None reported. Context: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: While we recognize that this condition is not unusual for an organization with limited staffing, we recommend management be aware of the financial reporting requirements relating to the Cooperative?s schedule of expenditures of federal awards and the internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-003 Federal Agency Name: Department of Homeland Security & Iowa Department of Homeland Security and Emergency Management Program Name: Disaster Grant-Public Assistance CFDA #97.036 Finding Summary: Eide Bailly LLP prepared our schedule of expenditures of this federal award and the accompanying notes to the schedule. Responsible Individuals: Bridget Itzen, CEO/General Manager Corrective Action Plan: This was the first fiscal year in which we had federal expenditures over the required threshold for a single audit. If we are subject to this reporting again in the future, we will consider whether we can effectively prepare the schedule or if we will request assistance from our auditors. In the interim, we have designated a member of management to review the schedule Anticipated Completion Date: Ongoing
In the sample of expenditures selected for testing, 2 instances out of 16 payroll selections included overtime that did not meet the FEMA policy guidelines under 3) noted above. Cause: Management and the Board of Director?s implemented a payroll policy in which, during certain scenarios, salaried employees are able to be paid out overtime pay based on the amount of hours worked during a given payroll period. However, the policy did not meet guidelines noted above. Management did not retain support of correspondence with officials in regards to the payment of overtime. Effect: The improper inclusion of overtime payroll related to salaried employees was submitted for reimbursement under the award. Questioned Costs: No questioned costs over $25,000 Context: A total non-statistical sample of 60 nonpayroll and payroll transactions were tested which accounted for $699,094 out of $1,200,091 of federal payroll and nonpayroll direct program expenditures. Repeat Finding from Prior Year: No Recommendation: We recommend that management review the overtime policy with the FEMA guidelines to ensure it meets compliance with the federal award. Views of Responsible Officials: Management is not in agreement and noted they had verbal discussion with FEMA in regards to the overtime policy.
Show full finding ▾Hide full finding ▴2021-004 Department of Homeland Security and Iowa Department of Homeland Security and Emergency Management Federal Assistance Listing/CFDA #97.036, 000-UXWJJ-00, 4557DR-IA Disaster Grant ? Public Assistance Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Criteria: The Center is required to have procedures in place to ensure that federal awards are expended only for allowable costs in accordance with Subpart E ? Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Further Federal Emergency Management Agency (FEMA) provides a Public Assistance Program and Policy Guide. Per Chapter 6, section II.A. Labor Policies, FEMA determines the eligibility of overtime, premium pay, and compensatory time costs based on the Applicant?s pre-disaster written labor policy, provided the policy: 1) Does not include a contingency clause that payment is subject to federal funding; 2) Is applied uniformly regardless of a Presidential declaration; and 3) Has set non-discretionary criteria for when the Applicant activates various pay types Condition: In the sample of expenditures selected for testing, 2 instances out of 16 payroll selections included overtime that did not meet the FEMA policy guidelines under 3) noted above. Cause: Management and the Board of Director?s implemented a payroll policy in which, during certain scenarios, salaried employees are able to be paid out overtime pay based on the amount of hours worked during a given payroll period. However, the policy did not meet guidelines noted above. Management did not retain support of correspondence with officials in regards to the payment of overtime. Effect: The improper inclusion of overtime payroll related to salaried employees was submitted for reimbursement under the award. Questioned Costs: No questioned costs over $25,000 Context: A total non-statistical sample of 60 nonpayroll and payroll transactions were tested which accounted for $699,094 out of $1,200,091 of federal payroll and nonpayroll direct program expenditures. Repeat Finding from Prior Year: No Recommendation: We recommend that management review the overtime policy with the FEMA guidelines to ensure it meets compliance with the federal award. Views of Responsible Officials: Management is not in agreement and noted they had verbal discussion with FEMA in regards to the overtime policy.
Finding 2021-004 Federal Agency Name: Department of Homeland Security & Iowa Department of Homeland Security and Emergency Management Program Name: Disaster Grant-Public Assistance CFDA #97.036 Finding Summary: It was determined that there was improper inclusion of overtime payroll related to salaried employees submitted for reimbursement under the award. Responsible Individuals: Bridget Itzen, CEO/General Manager Corrective Action Plan: I disagree with this finding. Consumers Energy has a policy related to salaried employees and supplemental pay in disaster situations in place and we acted upon the policy. The action was approved by the board. We were diligent and very transparent in reporting all labor related to our claim to FEMA on the form required by and approved by FEMA. It was discussed openly in our meetings with our PDMGs. We even talked about the duties performed by the salaried managers that created the unordinary long hours after the disaster. I know there was no record of these discussions, nor any record of them receiving and recording our policy. We had multiple PDMGs during the course of our grant process. In future claims ? I will request an email response that they acknowledge receipt of the policy and that overtime pay for salaried employees is being submitted. Anticipated Completion Date: Ongoing
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