EIN: 420921920
UEI: U8MGMBASYEG3
Audited by: WIPFLI LLP
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 March 19, 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 September 19, 2026 (19 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on April 14, 2022 — management decision was due October 14, 2022.
2021-001 Eligibility Identification on the Federal Program CFDA 93.568 - Low-Income Home Energy Assistance Program (LIHEAP) U.S. Department of Health and Human Service Pass-Through Entity: Iowa Department of Human Rights Award Number: LIHEAP-21-13 Criteria or Specific Requirement ? A properly designed system of internal controls over compliance with the requirements of federal awards programs enables entities to meet those requirements set forth by the Federal Government and State administering agency. The State of Iowa has established policies and procedures to be adhered to regarding the LIHEAP program. Condition ? As a result of our audit procedures, we discovered three payments were made to otherwise eligible recipients whose files did not include a copy of their utility bill as required by the Iowa LIHEAP Policy and Procedure Manual. Cause ? The missing documentation appears to have been an oversight by the Agency?s LIHEAP coordinator who performed the application approval process for these program participants. Supervision and oversight were occasionally lacking due, in a large part, to staffing shortages caused by the COVID-19 pandemic. Effect or Potential Effect ? The effect of this significant deficiency is that some participants were awarded LIHEAP payments with incomplete customer files. This is mitigated by the fact that all payments of program awards for these individuals were made directly to those individuals utility companies. It is anticipated that had any of these individuals not had active accounts with those companies, refunds would have eventually been issued back to the Agency. Questioned Costs ? None Context ? A total of three assistance payments to participants out of a sample of forty were noted to have missing documentation. The total amount of these payments was $1,680 and was calculated correctly based upon all other information contained in those participants files. Since we believe these participants were otherwise eligible and awards were correctly calculated based upon all other documentation contained in their files, we do not believe that questioned costs are appropriate in this situation. Recommendation ? We recommend that individuals responsible for processing applications are properly trained and supervised, including strengthening the review process of customer files to determine that all applicable information has been reviewed and retained as required by State and Federal regulations prior to the issuance of a program award payment.
Show full finding ▾Hide full finding ▴2021-001 Eligibility Identification on the Federal Program CFDA 93.568 - Low-Income Home Energy Assistance Program (LIHEAP) U.S. Department of Health and Human Service Pass-Through Entity: Iowa Department of Human Rights Award Number: LIHEAP-21-13 Criteria or Specific Requirement ? A properly designed system of internal controls over compliance with the requirements of federal awards programs enables entities to meet those requirements set forth by the Federal Government and State administering agency. The State of Iowa has established policies and procedures to be adhered to regarding the LIHEAP program. Condition ? As a result of our audit procedures, we discovered three payments were made to otherwise eligible recipients whose files did not include a copy of their utility bill as required by the Iowa LIHEAP Policy and Procedure Manual. Cause ? The missing documentation appears to have been an oversight by the Agency?s LIHEAP coordinator who performed the application approval process for these program participants. Supervision and oversight were occasionally lacking due, in a large part, to staffing shortages caused by the COVID-19 pandemic. Effect or Potential Effect ? The effect of this significant deficiency is that some participants were awarded LIHEAP payments with incomplete customer files. This is mitigated by the fact that all payments of program awards for these individuals were made directly to those individuals utility companies. It is anticipated that had any of these individuals not had active accounts with those companies, refunds would have eventually been issued back to the Agency. Questioned Costs ? None Context ? A total of three assistance payments to participants out of a sample of forty were noted to have missing documentation. The total amount of these payments was $1,680 and was calculated correctly based upon all other information contained in those participants files. Since we believe these participants were otherwise eligible and awards were correctly calculated based upon all other documentation contained in their files, we do not believe that questioned costs are appropriate in this situation. Recommendation ? We recommend that individuals responsible for processing applications are properly trained and supervised, including strengthening the review process of customer files to determine that all applicable information has been reviewed and retained as required by State and Federal regulations prior to the issuance of a program award payment.
Views of Responsible Officials and Planned Corrective Actions ? Management agrees with finding and has reviewed the program requirements with all personnel. Staffing has improved and the importance of review procedures of customer files has been emphasized to all involved.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on March 25, 2020 — management decision was due September 25, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on February 25, 2018 — management decision was due August 25, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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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