EIN: 420733466
UEI: C4MTUFN6LG63
Audited by: Anderson, Lower, Whitlow, P.C.
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 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 March 24, 2026 (162 days ago).
What is a management decision? →FAC accepted this audit on October 23, 2024 — management decision was due April 23, 2025.
FAC accepted this audit on October 6, 2023 — management decision was due April 6, 2024.
2023–001: On–Site Monitoring Department of Agriculture Pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2023 Finding: The Organization did not perform all of the required on–site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one unannounced review must include observation of meal service; 3) at least one review must be made during each new facility’s first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID–19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits a year and visit a new facility at least once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by The Friendly House of Davenport, Iowa, we noted the required minimum visits were not performed for the last quarter of the grant period (7/1/22–9/30/22), due to timing of when the prior year’s corrective action plan was implemented. Cause: Due to limitations and difficulties from COVID–19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grant’s requirement for facility visits. Questions Costs: $–0– Identification as a Repeat Finding: This is a repeat finding of 2022–001. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization has implemented a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted
Show full finding ▾Hide full finding ▴2023–001: On–Site Monitoring Department of Agriculture Pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2023 Finding: The Organization did not perform all of the required on–site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one unannounced review must include observation of meal service; 3) at least one review must be made during each new facility’s first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID–19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits a year and visit a new facility at least once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by The Friendly House of Davenport, Iowa, we noted the required minimum visits were not performed for the last quarter of the grant period (7/1/22–9/30/22), due to timing of when the prior year’s corrective action plan was implemented. Cause: Due to limitations and difficulties from COVID–19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grant’s requirement for facility visits. Questions Costs: $–0– Identification as a Repeat Finding: This is a repeat finding of 2022–001. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization has implemented a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted
The Organization has implemented a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
2022-001
FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
Internal Control deficiencies: 2022-001: On-Site Monitoring Department of Agriculture pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2022 Finding: The Organization did not perform al of the required on-site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one of the unannounced review must include observation of meal service; 3) at least one review must be made during each new facility's first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID-19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits year and visit a new facility at leas once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by Friendly House, we noted the required minimum visits were not performed. Cause: Due to limitations and difficulties from COVID-19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grants requirement for facility visits. Questions Costs: $0 Indication as a repeated finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted
Show full finding ▾Hide full finding ▴Internal Control deficiencies: 2022-001: On-Site Monitoring Department of Agriculture pass through Iowa Department of Education 10.558 Child and Adult Care Food Program (CACFP) Federal Award Year: 2022 Finding: The Organization did not perform al of the required on-site monitoring visits during the grant period. Criteria: CACFP sponsoring organizations must review each facility three times each year and: 1) at least two of the three reviews must be unannounced; 2) at least one of the unannounced review must include observation of meal service; 3) at least one review must be made during each new facility's first four weeks of program operations and 4) not more than six months may elapse between reviews. In response to COVID-19, the Food and Nutrition Service waived several of the requirements related to site visits. However, the Organization was still required to perform two facility visits year and visit a new facility at leas once within the first four weeks of program operations. Condition and Context: During our review and testing of facility visits performed by Friendly House, we noted the required minimum visits were not performed. Cause: Due to limitations and difficulties from COVID-19, the Organization did not perform all of the required facility visits during the grant period. Effect: The Organization did not meet the grants requirement for facility visits. Questions Costs: $0 Indication as a repeated finding: This is not a repeat finding. Recommendation: We recommend that the Organization develop a facility monitoring process in accordance with the grant requirements. The process should be reviewed by an individual of management that is not involved with performing the facility visits. Response and Corrective Action Planned: The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement. Conclusion: Response accepted
The Organization will implement a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
FAC accepted this audit on November 3, 2016 — management decision was due May 3, 2017.
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