EIN: 421311668
UEI: EW9WSQQJ3YA7
Audited by: CliftonLarsonAllen LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 8, 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 November 8, 2026 (65 days from today).
What is a management decision? →FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
FAC accepted this audit on May 29, 2024 — management decision was due November 29, 2024.
The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance 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: The Organization did not have a documented procurement policy. Questioned costs: None. Context: The Organization did not have a documented procurement policy. Cause: The Organization did not have a documented procurement policy. Effect: Procuring vendors without full and open competition. Repeat Finding: No Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.
Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Willis Dady’s Executive Director and Facilities Director will develop a written procurement process for approval from the agency Finance Committee and Board of Directors. Name(s) of the contact person(s) responsible for corrective action: Alicia Faust, Executive Director Planned completion date for corrective action plan: 6/3/2024 If there are questions regarding this plan, please call Alicia Faust, Executive Director at 319-362-7555. Willis Dady Emergency Shelter, Inc. respectfully submits the following summary schedule of prior audit findings for the year ended December 31, 2023. Audit period: January 1, 2023 – December 31, 2023 The findings from the prior audit’s schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.
FAC accepted this audit on May 29, 2024 — management decision was due November 29, 2024.
FAC accepted this audit on April 26, 2023 — management decision was due October 26, 2023.
FAC accepted this audit on May 2, 2022 — management decision was due November 2, 2022.
FAC accepted this audit on May 24, 2021 — management decision was due November 24, 2021.
The Organization does not have adequate segregation of duties over accounting transactions. Criteria or specific requirement: Management is responsible for establishing and maintaining internal controls over compliance to ensure that accounting information is recorded properly and accurately, including supervisor approval on employee timesheets. Questioned costs: None Context: During our testing over period of performance, we sampled 21 transactions and noted 2 employee timesheets did not have adequate supervisor approval. Effect: The effect of this condition increases the possibility that errors or irregularities may occur and not be detected on a timely basis. Cause: Due to turnover in the accounting department and difficulties encountered to hire a replacement during a pandemic, there were limited number of personnel at the Organization. Repeat Finding: N/A Recommendation: CLA recommends that additional resources be used to establish proper segregation of duties including supervisor approval of employee timesheets. Close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 002: Lack of Adequate Segregation of Duties Federal agency: Department of Housing and Urban Development Federal program title: Emergency Solutions Grant CFDA number: 14.231 Pass-through agency: Iowa Finance Authority Pass-through numbers: E-19-DC-19-0001, E-20-DW-19-0001 Award period: January 1 ? December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The Organization does not have adequate segregation of duties over accounting transactions. Criteria or specific requirement: Management is responsible for establishing and maintaining internal controls over compliance to ensure that accounting information is recorded properly and accurately, including supervisor approval on employee timesheets. Questioned costs: None Context: During our testing over period of performance, we sampled 21 transactions and noted 2 employee timesheets did not have adequate supervisor approval. Effect: The effect of this condition increases the possibility that errors or irregularities may occur and not be detected on a timely basis. Cause: Due to turnover in the accounting department and difficulties encountered to hire a replacement during a pandemic, there were limited number of personnel at the Organization. Repeat Finding: N/A Recommendation: CLA recommends that additional resources be used to establish proper segregation of duties including supervisor approval of employee timesheets. Close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of responsible officials: There is no disagreement with the audit finding.
Willis Dady Emergency Shelter, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2020. Audit period: January 1, 2020 ? December 31, 2020 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 Department of Housing and Urban Development SIGNIFICANT DEFICIENCY 2020-002 Payroll Recommendation: Procedures should be implemented requiring a supervisor signature on employee timesheets submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process was implemented that includes the written approval of the supervisor on each timesheet. Name(s) of the contact person(s) responsible for corrective action: Alicia Faust, Executive Director Planned completion date for corrective action plan: January 2021
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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