EIN: 421326564
UEI: W15WDCJRVAX6
Audited by: Denman CPA LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 6, 2025. 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 6, 2025 (302 days ago).
What is a management decision? →Criteria Documentation to support all disbursements should be maintained for a reasonable period of time, in accordance with an approved document retention policy in order to ensure proper financial reporting, internal control over financial reporting and to conform with rules and regulations included in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition As part of the administration of its federal grant award, the Foundation established a web-based portal whereby recipients of the grant could submit supporting documentation to the Foundation to support the funds they were requesting be distributed under the requirements of the grant. Upon the conclusion of the Foundation’s grant award and with the permission of the Foundation’s oversight agency, the web-based portal was shut down. However, the data included within the portal – primarily the descriptions, amounts, dates, and categories were preserved from the portal as part of the Foundation’s monthly reviews. Invoices used to support the amounts distributed to recipients, was not maintained. Cause The data on the web-based portal was not backed up and stored in a manner consistent with best practices for document retention. Effect The Foundation no longer has access to the detailed supporting documentation, including individual invoices to support the amounts distributed to recipients. The Foundation does continue to retain summary level information of the amounts distributed and approvals of those distributions. Recommendation We recommend the Foundation evaluate its document retention practices and its use of information technology as part of document retention to ensure future data losses do not occur.
Show full finding ▾Hide full finding ▴Criteria Documentation to support all disbursements should be maintained for a reasonable period of time, in accordance with an approved document retention policy in order to ensure proper financial reporting, internal control over financial reporting and to conform with rules and regulations included in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition As part of the administration of its federal grant award, the Foundation established a web-based portal whereby recipients of the grant could submit supporting documentation to the Foundation to support the funds they were requesting be distributed under the requirements of the grant. Upon the conclusion of the Foundation’s grant award and with the permission of the Foundation’s oversight agency, the web-based portal was shut down. However, the data included within the portal – primarily the descriptions, amounts, dates, and categories were preserved from the portal as part of the Foundation’s monthly reviews. Invoices used to support the amounts distributed to recipients, was not maintained. Cause The data on the web-based portal was not backed up and stored in a manner consistent with best practices for document retention. Effect The Foundation no longer has access to the detailed supporting documentation, including individual invoices to support the amounts distributed to recipients. The Foundation does continue to retain summary level information of the amounts distributed and approvals of those distributions. Recommendation We recommend the Foundation evaluate its document retention practices and its use of information technology as part of document retention to ensure future data losses do not occur.
The Foundation acknowledges the auditor’s recommendations and shares the concern regarding the loss of documentation related to the portal shutdown. The portal was developed and hosted by a third-party IT vendor and used to collect and manage documentation for grant-related activities. Despite our communication with the vendor regarding the portal’s importance for reporting and documentation, appropriate data backup was not maintained. While the Foundation relied on the vendor to manage the technical infrastructure and ensure data integrity, we recognize the need for stronger oversight and internal controls related to third-party system management. As a result, we are actively reviewing our vendor management policies and will incorporate enhanced data retention and backup requirements into all future contracts involving critical data systems. The grant associated with this portal has been formally closed, and the State has issued closure documentation. While the loss of supporting documentation is regrettable, it did not impact the successful completion or reporting of the grant.
FAC accepted this audit on April 19, 2024 — management decision was due October 19, 2024.
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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