EIN: 421255174
UEI: EK34L5LDJ8L6
Audited by: CliftonLarsonAllen LLP
Oversight agency: 10 [Department of Agriculture]
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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 24, 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 24, 2026 (117 days from today).
What is a management decision? →FAC accepted this audit on June 23, 2025 — management decision was due December 23, 2025.
FAC accepted this audit on August 6, 2024 — management decision was due February 6, 2025.
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
For all four purchases selected for audit testing, we noted that written documentation on the selection method was not retained in the procurement file. Questioned costs: None Context: Four out of four items selected for testing of procurement and suspension and debarment did not have proper documentation. Cause: Written support was not retained in the procurement file at the time of the procurement. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: Uniform Guidance section 200.318 states non-Federal entities must maintain records sufficient to detail the history of procurements. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Condition: For all four purchases selected for audit testing, we noted that written documentation on the selection method was not retained in the procurement file. Questioned costs: None Context: Four out of four items selected for testing of procurement and suspension and debarment did not have proper documentation. Cause: Written support was not retained in the procurement file at the time of the procurement. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the Organization review the various procurement requirements with the individuals involved in this process to ensure they understand the requirements. It is also recommended to review the policies and procedures around procurement to ensure key individuals are following them.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We plan on documenting this better going forward. Before this was done and conversations happened verbally and followed up with email confirmations. Going forward there will be more than one quote provided and written down and saved with the grant files for reference. Name(s) of the contact person(s) responsible for corrective action: All staff will need to be aware of this as it relates to all grants and not just specific funding sources. For consistency we will follow a universal procurement policy to align will all funding types. Christine Zrostlik, Communications and Marketing Director, Rachel Deutmeyer, Senior Video Coordinator, Sally Worley, Executive Director, Kasey Bunce, Finance Director, Alisha Bower, Senior Operations Director Planned completion date for correctiv e action plan:February 1, 2024
For one out of eight items selected for period of performance testing, we noted the expenses submitted for reimbursement were incurred outside of the grant period. Questioned costs: $29,670 Context: One out of eight items tested related to expenses incurred after the grant period ended. Cause: The Organization did not have an adequate system to evaluate when expenses were incurred compared to the grant period. Effect: Requesting grant funds for activities outside of the grant period. Repeat Finding: No Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR, Part 200, §200.303, requires an auditee to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: For one out of eight items selected for period of performance testing, we noted the expenses submitted for reimbursement were incurred outside of the grant period. Questioned costs: $29,670 Context: One out of eight items tested related to expenses incurred after the grant period ended. Cause: The Organization did not have an adequate system to evaluate when expenses were incurred compared to the grant period. Effect: Requesting grant funds for activities outside of the grant period. Repeat Finding: No Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As mentioned above with the implementation of our new accounting software in March 2023, it allows for expenses and payments to be allocated to each grant as intended and drawn down specifically to that grant. In doing this, it allows for constant and consistent tracking for live to date tracking and allows for revenue and expenses to be reviewed and reported at any point in time. In allowing for constant tracking of this information it allows us to send out monthly and/or quarterly invoices for reimbursement from our grantors. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.
Reimbursement was requested for the salary and benefits of one employee following her termination. Questioned costs: $3,282 Context: One out of forty items selected for testing of allowable costs did not have supporting documentation. Cause: The Organization did not have an adequate system to verify employee status before requesting reimbursement for payroll expenses. Effect: Requesting reimbursement for expenses that were not incurred. Repeat Finding: No Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR, Part 200, §200.303, requires an auditee to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: Reimbursement was requested for the salary and benefits of one employee following her termination. Questioned costs: $3,282 Context: One out of forty items selected for testing of allowable costs did not have supporting documentation. Cause: The Organization did not have an adequate system to verify employee status before requesting reimbursement for payroll expenses. Effect: Requesting reimbursement for expenses that were not incurred. Repeat Finding: No Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the Organization review their policies and procedures to ensure reimbursement requests are properly supported before submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of March, 2023.
For ten out of ten reports selected for testing, documented review of the Executive Director was not present prior to submission. Questioned costs: None Context: Ten out of ten reports selected for testing did not contain documented review prior to submission. Cause: The Organization did not have an adequate system in place to ensure reports were reviewed in a timely manner. Effect: Submitting reports with potential errors. Repeat Finding: No Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria: 2 CFR, Part 200, §200.303, requires an auditee to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: For ten out of ten reports selected for testing, documented review of the Executive Director was not present prior to submission. Questioned costs: None Context: Ten out of ten reports selected for testing did not contain documented review prior to submission. Cause: The Organization did not have an adequate system in place to ensure reports were reviewed in a timely manner. Effect: Submitting reports with potential errors. Repeat Finding: No Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Practical Famers of Iowa has hired a new Grants Finance Manager in August 2023. This was a new hire and new position within PFI. With the ability of the new accounting software to build budgets, apply expenses and deposits to specific grants and monitor reporting it required a Grants Finance Manager to assist with monitoring of this information. With the additional hire of the Grants Finance Manager, proper approval processes throughout all expenditures and deposits, it allows for accurate filing to be consistent from the start. Each grant has a grant owner, Heather Brown, Grants Finance Manager, builds the approved budget that was previously approved by Executive Staff, Sally Worley, Alisha Bowers, Kasey Bunce, Sarah Carlson and Christine Zrostlik. Name(s) of the contact person(s) responsible for corrective action: Sally Worley, Executive Director, Kasey Bunce, Finance Director, Chastity Schonhorst Finance Coordinator, Alisha Bower, Senior Operations Director, Sarah Carlson, Senior Program & Member Engagement Director, and Christine Zrostlik, Marketing & Communications Director. Planned completion date for corrective action plan: This has already been implemented as of August, 2023.
FAC accepted this audit on March 6, 2022 — management decision was due September 6, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on March 3, 2020 — management decision was due September 3, 2020.
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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