EIN: 421321239
UEI: GQLKGXZRSA95
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 2022. 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 July 9, 2022 (1509 days ago).
What is a management decision? →Management is responsible for obtaining the proper approval of capital expenditures and equipment from IDA prior to purchasing. Context: During our audit procedures, we identified that proper authorization was not being obtained from the state on purchases of $33,018 of capital expenditures and equipment made by the Organization. Potential Effect: Incorrect or fraudulent purchases of capital expenditures and equipment could be purchased with federal monies where proper approval has not been obtained. Recommendation: We suggest management institute processes for obtaining proper approval from the IDA prior to purchasing any capital expenditures or equipment with federal grant money. Views of Responsible Officials and Planned Corrective Actions: Management and staff have now implemented proper procedures and will continue to work to properly obtain proper approval prior to all capital expenditure and equipment purchases.
Show full finding ▾Hide full finding ▴Significant Deficiency: Department of Human Health Title III-B - CFDA 93.044 Title III-C - CFDA 93.045 Finding 2021-003: Proper Approval of Capital Expenditures and Equipment Criteria and Condition: Management is responsible for obtaining the proper approval of capital expenditures and equipment from IDA prior to purchasing. Context: During our audit procedures, we identified that proper authorization was not being obtained from the state on purchases of $33,018 of capital expenditures and equipment made by the Organization. Potential Effect: Incorrect or fraudulent purchases of capital expenditures and equipment could be purchased with federal monies where proper approval has not been obtained. Recommendation: We suggest management institute processes for obtaining proper approval from the IDA prior to purchasing any capital expenditures or equipment with federal grant money. Views of Responsible Officials and Planned Corrective Actions: Management and staff have now implemented proper procedures and will continue to work to properly obtain proper approval prior to all capital expenditure and equipment purchases.
Iowa Department of Aging, Milestones Area Agency on Aging and Subsidiary respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: TDT CPAs and Advisors, P.C. 1245 Jordan Creek Pkwy West Des Moines, IA 50266 Audit period: 7/1/2020 ? 6/30/2021 The findings from the June 30, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESSES Finding 2021-001 ? Material Audit Adjustments Recommendation: Management of Milestones should institute processes for end of year close to ensure necessary entries are made. Action Taken: Management of Milestones agrees that the material audit adjustments were needed for the audit. Management will be diligent about reconciling accounts moving forward and will encourage staff to undergo additional training. Anticipated Completion Date: June 30, 2022 Finding 2021-002 ? Late and Inaccurate Reconciliation of Bank statements Recommendation: Management of Milestones should institute processes for timely and accurately reconciling bank statements to the general ledger. Action Taken: Management of Milestones agrees that bank statements should be timely and accurately reconciled. Management will review the reconciliations from July 1st through the date of the report and determine the nature of the variance between the general ledger and the bank statement. Management will be diligent about reconciling the bank statements in a timely manner going forward and will encourage staff to undergo additional training on the process. Anticipated Completion Date: June 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HUMAN HEALTH SIGNIFICANT DEFICIENCY Finding 2021-003 ? Proper Approval of Capital Expenditures and Equipment Recommendation: Management of Milestones should institute processes for obtaining proper approval from the IDA prior to purchasing any capital expenditures or equipment with federal grant money Action Taken: Management of Milestones agrees that proper approval should be obtained by IDA prior to purchasing any new capital expenditures and equipment. Management will be diligent about receiving approval from IDA moving forward. Anticipated Completion Date: June 30, 2022 If the Department of Human Health has questions regarding this plan, please call Becky Passman at (563) 723-5963. Sincerely yours, Becky Passman, CEO
2020-003
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
Management is responsible for obtaining the proper approval of capital expenditures and equipment from IDA prior to purchasing. Context: During our audit procedures, we identified that proper authorization was not being obtained from the state on purchases of $55,607 worth of capital expenditures and equipment made by the Organization. Potential Effect: Incorrect or fraudulent purchases of capital expenditures and equipment could be purchased that federal monies were not supposed to be used for. Recommendation: We suggest management institute processes for obtaining proper approval from the IDA prior to purchasing any capital expenditures or equipment with federal grant money. Views of Responsible Officials and Planned Corrective Actions: Management and staff will continue to work to properly obtain proper approval prior to all capital expenditure and equipment purchases.
Show full finding ▾Hide full finding ▴Part III: Finding(s) and questioned costs for Federal awards: Significant Deficiency: Department of Human Health Title III-B - CFDA 93.044 Title III-C - CFDA 93.045 Finding 2020-002: Proper Approval of Capital Expenditures and Equipment Criteria and Condition: Management is responsible for obtaining the proper approval of capital expenditures and equipment from IDA prior to purchasing. Context: During our audit procedures, we identified that proper authorization was not being obtained from the state on purchases of $55,607 worth of capital expenditures and equipment made by the Organization. Potential Effect: Incorrect or fraudulent purchases of capital expenditures and equipment could be purchased that federal monies were not supposed to be used for. Recommendation: We suggest management institute processes for obtaining proper approval from the IDA prior to purchasing any capital expenditures or equipment with federal grant money. Views of Responsible Officials and Planned Corrective Actions: Management and staff will continue to work to properly obtain proper approval prior to all capital expenditure and equipment purchases.
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HUMAN HEALTH SIGNIFICANT DEFICIENCY Finding 2020-002 ? Proper Approval of Capital Expenditures and Equipment Recommendation: Management of Milestones should institute processes for obtaining proper approval from the IDA prior to purchasing any capital expenditures or equipment with federal grant money Action Taken: Management of Milestones agrees that proper approval should be obtained by IDA prior to purchasing any new capital expenditures and equipment. Management will be diligent about receiving approval from IDA moving forward. Anticipated Completion Date: June 30, 2021
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