EIN: 420698267
UEI: P97JLJNCUP37
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 21, 2025. 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 January 21, 2026 (219 days ago).
What is a management decision? →During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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: Yes – see 2023-003 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Title: Title IV-E Foster Care Assistance Listing Number: 93.658 Pass-Through Agency: Four Oaks Family & Children Pass-Through Number(s): FWBP-CPS-24-002 Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Significancy Deficiency in Internal Control over Compliance 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 1 of 3 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: Yes – see 2023-003 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Title IV-E Foster Care Assistance Listing No. 93.658 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Preparer of drawdown request will have approval from another finance team member. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: Complete and ongoing
2023-003
During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 1 of the 54 period of performance selections in our sample did not have timesheet approvals. Cause: LSI has a limited number of individuals in the finance department and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes – see 2023-005 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.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Title: Unaccompanied Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Global Refuge Pass-Through Number(s): 90ZU0521-01, 02 & 90ZU0439-02, 03 Award Period: July 1, 2024 – June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance 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: 1 of the 54 period of performance selections in our sample did not have timesheet approvals. Cause: LSI has a limited number of individuals in the finance department and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes – see 2023-005 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.
Unaccompanied Children Program Assistance Listing No. 93.676 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review all timesheet approvals are completed monthly. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: Complete and ongoing
2023-005
FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 13 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: Yes – see 2022-006. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Material Weaknesses in Internal Control over Compliance 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 6 of 13 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: Yes – see 2022-006. Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024
2022-006
During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 4 of 6 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: Yes – see 2022-004, 2022-005, 2022-006 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Title: Adoption Assistance Assistance Listing Number: 93.659 Pass-Through Agency: Iowa Department of Human Services and Four Oaks Family & Children Pass-Through Number(s): ACFS 18-007 & FWBP-CPS-24-002 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Material Weakness in Internal Control over Compliance 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 drawdown requests were not always properly followed. Questioned Costs: None Context: 4 of 6 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: Yes – see 2022-004, 2022-005, 2022-006 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Assistance Listing No. 93.659 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024
2022-004, 2022-005, 2022-006
During our testing we noted internal controls over reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Lutheran Immigration & Refugee Services Pass-Through Number(s): 90ZM003101, 90ZM003102, 90ZR007401, 90ZR007402, 90Z1014104, 90Z0107301, 90RP0 124-02, 90RP0-124-03 & 90RP0 124-01 Award Period: September 30, 2022 – September 29, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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 reports were not always properly followed. Questioned Costs: None Context: 1 of 7 reports 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 reporting 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 reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Assistance Listing No. 93.576 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024
During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 2 of 19 payroll selections in our sample did not have timesheet approvals. Cause: LSI has a limited number of individuals in the finance department and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes – see 2022-003 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.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Title: Refugee Admissions Program Assistance Listing Number: 93.567 Pass-Through Agency: Refugee and Entrant Assistance Voluntary Agency Program Pass-Through Number(s): 2302MDRVMG Award Period: October 1, 2022 – September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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: 2 of 19 payroll selections in our sample did not have timesheet approvals. Cause: LSI has a limited number of individuals in the finance department and has experienced significant turnover in the finance department. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes – see 2022-003 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.
Assistance Listing No. 93.567 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Document approvals throughout the process. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2024
2022-003
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: 1 of 27 cash disbursements 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 auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes, see 2021-002. 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.
Show full finding ▾Hide full finding ▴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: 1 of 27 cash disbursements 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 auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements provides an opportunity for noncompliance. Repeat Finding: Yes, see 2021-002. 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.
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reviewed and updated existing controls. Communicate with leadership on controls and proper approval process. Cash disbursement request will be reviewed and approved by supervisor prior to submissions. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 9/30/2022
2021-002
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.
Show full finding ▾Hide full finding ▴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.
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023
During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 2 of 3 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 drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴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 drawdown requests were not always properly followed. Questioned Costs: None Context: 2 of 3 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 drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023
During our testing we noted internal controls over drawdown requests were not always properly followed. Questioned Costs: None Context: 6 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 drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴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 drawdown requests were not always properly followed. Questioned Costs: None Context: 6 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 drawdown requests. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Requests for reimbursements will be reviewed and approved by management prior to submission. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2023
FAC accepted this audit on September 19, 2022 — management decision was due March 19, 2023.
During our testing we noted internal controls over disbursements were not always properly followed. Questioned Costs: None Context: During our testing of 40 disbursements, it was noted that 2 credit card expenditures and 6 timesheets were missing supervisor approvals. Cause: Internal controls were not followed for all disbursements. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements 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.
Show full finding ▾Hide full finding ▴2021-002: Approvals over Disbursements Federal Agency: Department of the Treasury Federal Program Title: Coronavirus Aid, Relief and Economic Security (CARES) Act Assistance Listing Number: 21.019 Pass-Through Agency: Iowa Department of Human Services Pass-Through Number(s): N/A Award Period: March 1, 2020 ? December 31, 2021 Type of Finding: Material Weakness in Internal Control over Compliance 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: During our testing of 40 disbursements, it was noted that 2 credit card expenditures and 6 timesheets were missing supervisor approvals. Cause: Internal controls were not followed for all disbursements. Effect: The auditor noted no instances of noncompliance with the allowability of costs or support for costs; the lack of internal controls over disbursements 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.
LUTHERAN SERVICES IN IOWA, INC. CORRECTIVE ACTION PLAN YEAR ENDED DECEMBER 31, 2021 Lutheran Services in Iowa, Inc. (LSI) respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2021 ? December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2021-001 Schedule of Expenditures of Federal Awards (SEFA) Preparation Recommendation: We recommend LSI adopt specific policies/procedures to ensure accurate reporting of the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Update and expand existing SEFA guidelines. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 12/31/2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF THE TREASURY 2021-002 Coronavirus Aid, Relief and Economic Security (CARES) Act Assistance Listing No. 21.019 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review and update existing controls. Communicate with leadership on controls and proper approval processes. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: 9/30/2022 If the Department of Health and Human Services (or others) has questions regarding this plan, please call Roni Knief at 515-971-8948.
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