EIN: 420921505
UEI: TCZ8SD1JPJJ3
Audited by: Wohlenberg Ritzman & Co., LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 2026. 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 December 30, 2026 (121 days from today).
What is a management decision? →FAC accepted this audit on June 3, 2025 — management decision was due December 3, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
The Organization did not accrue some grant expenses received after the period of performance that were under $50. Criteria or specific requirement: The Organization should expense transactions in the month incurred to be in compliance with the period of performance requirements. Effect: The Organization is not in compliance with period of performance requirements. Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Cause: The Organization had a policy to pass on immaterial expenses received after the period of performance, if under $50. Repeat Finding: The finding is not a repeat of a finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Planned completion date for corrective action plan: Year ended September 30, 2024
Show full finding ▾Hide full finding ▴2023 – 001 – Special Supplemental Nutrition Program for Women, Infants and Children (WIC) – Assistance Listing No. 10.557 Type of Finding: Significant Deficiency Condition: The Organization did not accrue some grant expenses received after the period of performance that were under $50. Criteria or specific requirement: The Organization should expense transactions in the month incurred to be in compliance with the period of performance requirements. Effect: The Organization is not in compliance with period of performance requirements. Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Cause: The Organization had a policy to pass on immaterial expenses received after the period of performance, if under $50. Repeat Finding: The finding is not a repeat of a finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Planned completion date for corrective action plan: Year ended September 30, 2024
U. S Department of Health and Human Services North Iowa Community Action Organization respectfully submits the following corrective action plan for the year ended September 30, 2023 Audit period: October 01, 2022 to September 30, 2023 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—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-001 Special Supplemental Nutrition Program for Women, Infants and Children (WIC) – Assistance Listing No. 10.557 Recommendation: We recommend the organization expense transactions in the month incurred. Although transactions below $50 are individually immaterial, this is not in compliance with the period of performance compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization will revisit their policy not to backdate expenses less than $50 to their correct period if invoices are received 15 days after the end of the grant period. Name(s) of the contact person(s) responsible for corrective action: Cindy Davis, Executive Director. Planned completion date for corrective action plan: year ended September 30, 2024
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
FAC accepted this audit on June 22, 2020 — management decision was due December 22, 2020.
FAC accepted this audit on May 15, 2019 — management decision was due November 15, 2019.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
FAC accepted this audit on March 12, 2017 — management decision was due September 12, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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