EIN: 420982549
UEI: NPHUT8CN44K6
Audited by: MERIWETHER, WILSON & COMPANY, PLLC
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 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 August 2, 2026 (31 days ago).
What is a management decision? →FAC accepted this audit on April 3, 2025 — management decision was due October 3, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
Significant Deficiency Finding 2020-001 Identification on the Federal Program CFDA 93.568 Low-Income Home Energy Assistance Program, U.S. Department of Health and Human Service. Pass-Through Entity: Iowa Department of Human Rights Award Number: LIHEAP-20-11 & LIHEAP-20-CA-11 Criteria ? 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. Reports for federal awards are required to include all activity of the reporting period, be supported by applicable accounting or performance records, be fairly presented in accordance with governing requirements, and be submitted timely. Condition ? As a result of our audit procedures, we discovered five payments to eligible recipients with the incorrect amount calculated and paid. Cause ? The errors appear to be a combination of human error in payment calculation, lack of documentation, data entry errors, and staff changes. Effect or Potential Effect ? The effect of this significant deficiency is that some participants were being awarded incorrect amount of assistance and, if the incorrect amounts were to continue, could result in material noncompliance with the program's requirements. Questioned Costs ? $40,141 Context ? Total assistance to participants during the year was $2,139,822. We tested the assistance through random sampling of 60 disbursements totaling $27,720. Through our testing we concluded $520 of payments were incorrectly disbursed or 1.88% of our sample. Extrapolating the sample error to the total population results in questioned costs of $40,141. Recommendation ? We recommend that the review process of applications be strengthened, and staff added where necessary to ensure that the disbursements are being made in line with the program requirements. Additionally, the Organization should ensure program directors have a firm understanding of the controls in place and personnel involved in the process.
Show full finding ▾Hide full finding ▴Significant Deficiency Finding 2020-001 Identification on the Federal Program CFDA 93.568 Low-Income Home Energy Assistance Program, U.S. Department of Health and Human Service. Pass-Through Entity: Iowa Department of Human Rights Award Number: LIHEAP-20-11 & LIHEAP-20-CA-11 Criteria ? 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. Reports for federal awards are required to include all activity of the reporting period, be supported by applicable accounting or performance records, be fairly presented in accordance with governing requirements, and be submitted timely. Condition ? As a result of our audit procedures, we discovered five payments to eligible recipients with the incorrect amount calculated and paid. Cause ? The errors appear to be a combination of human error in payment calculation, lack of documentation, data entry errors, and staff changes. Effect or Potential Effect ? The effect of this significant deficiency is that some participants were being awarded incorrect amount of assistance and, if the incorrect amounts were to continue, could result in material noncompliance with the program's requirements. Questioned Costs ? $40,141 Context ? Total assistance to participants during the year was $2,139,822. We tested the assistance through random sampling of 60 disbursements totaling $27,720. Through our testing we concluded $520 of payments were incorrectly disbursed or 1.88% of our sample. Extrapolating the sample error to the total population results in questioned costs of $40,141. Recommendation ? We recommend that the review process of applications be strengthened, and staff added where necessary to ensure that the disbursements are being made in line with the program requirements. Additionally, the Organization should ensure program directors have a firm understanding of the controls in place and personnel involved in the process.
Views of Responsible Officials and Planned Corrective Actions ? Management agrees with finding and has reviewed the program requirements with all personnel. Additional review procedures of applications have been put in place to identify data entry errors, and to ensure proper assistance amounts. If an application contains incorrect information, or information supplied by the applicant is not used, there are enhanced documentation expectations in place to explain the discrepancy.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
FAC accepted this audit on January 22, 2019 — management decision was due July 22, 2019.
FAC accepted this audit on January 23, 2018 — management decision was due July 23, 2018.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 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.
Browse other Single Audit organizations in Iowa →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
