EIN: 421394212
UEI: CNB6UBJY7NN8
Audited by: Porte Brown LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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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 May 22, 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 22, 2026 (85 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on August 28, 2024 — management decision was due February 28, 2025.
The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Show full finding ▾Hide full finding ▴Condition: The audit reporting package and data collection form for the year ended June 30, 2023 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure audits are completed within the allotted time frame.
2022-003
FAC accepted this audit on July 26, 2024 — management decision was due January 26, 2025.
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Show full finding ▾Hide full finding ▴Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA). Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA. Cause: This was an adminsitative oversight. Effect: The SEFA was inaccurate. Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
We agree with the auditors’ finding, moving forward all SEFA's will be reviewed by 2 team members to ensure accuracy.
The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
Show full finding ▾Hide full finding ▴Condition: The audit reporting package and data collection form for the year ended June 30, 2022 was not submitted to the FAC within the timeframe as required by Uniform Guidance. Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC).Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recomendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
We agree with the auditors’ finding and understand the importance of timely audits. We recognize that this issue has largely occurred due to two shortcomings: lack of capacity and management of audit specific workbooks in real-time. In 2023 the finance/accounting department was expanded to ensure audits are completed within the allotted time frame.
2021-002
FAC accepted this audit on August 6, 2024 — management decision was due February 6, 2025.
The audit reporting package and data collection form for the year ended June 30, 2020 was not submittedto the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Questioned Costs: None. Response and corrective action planned: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation. Conclusion: Response accepted.
Show full finding ▾Hide full finding ▴Submission of Audit Reporting Package and Data Collection Form - Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Condition: The audit reporting package and data collection form for the year ended June 30, 2020 was not submittedto the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Questioned Costs: None. Response and corrective action planned: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation. Conclusion: Response accepted.
We will work to comply with timeliness for completion of audits and submission of the audit reporting package and data collection form.
2020-002
Claims for reimbursement for the listed program did not provide evidence of review and approval from a person independent of the preparer. Cause: The Organization has not established policies and procedures for all claims to be reviewed and approved by a person independent of the preparer. Effect: The lack of review and approval by a person independent of the preparer could have resulted in improper reimbursement from the grantor. Recommendation: The Organization should develop policies and procedures to ensure all claims are reviewed and approved by someone independent of the preparer. Questioned Costs: None. Response and corrective action planned: The Organization will review its policies and procedures and make appropriate changes. The Organization accepts the recommendation. Conclusion: Response accepted.
Show full finding ▾Hide full finding ▴Independent Approval of Claims - Criteria: The Uniform Guidance, Part 200.303, an Organization receiving federal awards is required to establish and maintain internal control over the federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of federal awards. Condition: Claims for reimbursement for the listed program did not provide evidence of review and approval from a person independent of the preparer. Cause: The Organization has not established policies and procedures for all claims to be reviewed and approved by a person independent of the preparer. Effect: The lack of review and approval by a person independent of the preparer could have resulted in improper reimbursement from the grantor. Recommendation: The Organization should develop policies and procedures to ensure all claims are reviewed and approved by someone independent of the preparer. Questioned Costs: None. Response and corrective action planned: The Organization will review its policies and procedures and make appropriate changes. The Organization accepts the recommendation. Conclusion: Response accepted.
We will implement procedures to ensure claims are reviewed and approved by someone independent of the preparer
FAC accepted this audit on August 6, 2024 — management decision was due February 6, 2025.
The audit reporting package and data collection form for the year ended June 30, 2020 was not submittedto the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Questioned Costs: None. Response and corrective action planned: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation. Conclusion: Response accepted.
Show full finding ▾Hide full finding ▴Submission of Audit Reporting Package and Data Collection Form - Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Condition: The audit reporting package and data collection form for the year ended June 30, 2020 was not submittedto the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the submission due date. Effect: The Organization does not qualify as a low-risk auditee. Recommendation: The Organization should submit the audit reporting package and data collection form as soon as the audit is available. Questioned Costs: None. Response and corrective action planned: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation. Conclusion: Response accepted.
The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
The audit reporting package and data collection form for the year ended June 30, 2019 wasnot submitted to the FAC within the timeframe as required by the Uniform Guidance.Cause: The audit was not completed as of the due date of the submission.Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package andthe data collection form to be submitted to the FAC by the due date for each of the previous two years.Late filing will result in noncompliance with timely submission of financial information to the grantoragencies.Recommendation: We recommend the submission of the audit reporting package and the data collectionform as soon as the audit is available.Questioned Costs: NoneResponsible Official's Response: The timing of the audit was delayed due to many factors. Now thatprocesses and sufficient staff are in place to meet CISS's recordkeeping needs, attention will be given toensure that all stakeholders are able to issue and file timely reports.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban DevelopmentPass-Through City of Des MoinesCFDA 14.218Community Development Block Grants/Entitlement GrantsU.S. Department of Housing and Urban DevelopmentPass-Through Iowa Finance AuthorityCFDA 14.231Emergency Solutions Grants ProgramFinding 2019-04: Submission of the Audit Reporting Package and Data Collection FormCriteria: The auditee is responsible for ensuring the timely submission of the audit reporting packageand data collection form to the Federal Audit Clearing House (FAC).Condition: The audit reporting package and data collection form for the year ended June 30, 2019 wasnot submitted to the FAC within the timeframe as required by the Uniform Guidance.Cause: The audit was not completed as of the due date of the submission.Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package andthe data collection form to be submitted to the FAC by the due date for each of the previous two years.Late filing will result in noncompliance with timely submission of financial information to the grantoragencies.Recommendation: We recommend the submission of the audit reporting package and the data collectionform as soon as the audit is available.Questioned Costs: NoneResponsible Official's Response: The timing of the audit was delayed due to many factors. Now thatprocesses and sufficient staff are in place to meet CISS's recordkeeping needs, attention will be given toensure that all stakeholders are able to issue and file timely reports.
Finding: 2019-04 Submission of the Audit Reporting Packageand Data Collection FormOur audit reporting package and data collection for was not filed timely for the year ended June 30, 2019.Responsible Individual: Jami McLeodCorrective Action Plan: Assuming timely completion of fiscal year audit and federal program audit, the audit reporting package and data collection form will be submitted shortly thereafter to meet the federal deadline.Anticipated Date of Completion: TBD ? depends on availability of report and forms.
U.S. Department of Housing and Urban Development (Continued)Pass-Through City of Des MoinesCFDA 14.218Community Development Block Grants/Entitlement GrantsFinding 2019-05: Allowable Costs/Cost PrinciplesAs discussed in Finding 2019-03, the organization did not maintain copies of all documentation tosupport expenditures charged to the grant.Context: During our testing of allowable costs/cost principles, we noted 5 of 54 timesheets could not belocated. The organization was able to provide payroll reports to verify the hours, but employee andmanager signatures could not be verified.Questioned Costs: None
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (Continued)Pass-Through City of Des MoinesCFDA 14.218Community Development Block Grants/Entitlement GrantsFinding 2019-05: Allowable Costs/Cost PrinciplesAs discussed in Finding 2019-03, the organization did not maintain copies of all documentation tosupport expenditures charged to the grant.Context: During our testing of allowable costs/cost principles, we noted 5 of 54 timesheets could not belocated. The organization was able to provide payroll reports to verify the hours, but employee andmanager signatures could not be verified.Questioned Costs: None
Finding: 2019-05 and 2019-09 Allowable Costs/Cost PrinciplesOur auditors identified that documentation could not be provided to support certain expenditures charged to grants.Responsible Individual: Jennifer NobilingCorrective Action Plan: Same as 2019-03Anticipated Date of Completion: Already implemented
During our testing of allowable costs/cost principles, we noted two invoices for copies thatwere not charged to the grant based on an approved allocation plan.Cause: Costs related to copies were charged based on the grants budget rather than based on anallocation plan.Effect: Errors charging costs to a program could lead to questioned costs.Recommendation: We recommend that all costs be charged to grants based on an approved allocationplan.Questioned Costs: NoneResponsible Official's Response: Management has developed a process to review allocation plans ascircumstances merit, at least once a year. All have been reviewed, updated, and replaced as necessaryaccording to reasonable criteria. They are no longer tied to grants budgets.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (Continued)Pass-Through City of Des MoinesCFDA 14.218Community Development Block Grants/Entitlement GrantsFinding 2019-06: Allowable Costs/Cost PrinciplesCriteria: Costs should be allocated and charged to all grants on an equitable basis.Condition: During our testing of allowable costs/cost principles, we noted two invoices for copies thatwere not charged to the grant based on an approved allocation plan.Cause: Costs related to copies were charged based on the grants budget rather than based on anallocation plan.Effect: Errors charging costs to a program could lead to questioned costs.Recommendation: We recommend that all costs be charged to grants based on an approved allocationplan.Questioned Costs: NoneResponsible Official's Response: Management has developed a process to review allocation plans ascircumstances merit, at least once a year. All have been reviewed, updated, and replaced as necessaryaccording to reasonable criteria. They are no longer tied to grants budgets.
Finding: 2019-06 and 2019-10 Allowable Costs/Cost PrinciplesOur auditors identified that amounts charged to grants did not always follow an approved allocation plan for certain costs such as utilities and overage costs for copies.Responsible Individual: Jennifer NobilingCorrective Action Plan: Allocation plans are now used as source documents for distributing costs eligible for grant recovery. In the event that an exception is made, the proper authorization will be included with documentation for future reference when analyzing and reconciling grant documentation. Photocopies will be charged to Admin unless a specific `copy project? isolates the number of copies that are grant-specific. A tally sheet will be located at the copier.Anticipated Date of Completion: 1.1.21 for copier with the rest already implemented.
During our testing of allowable costs/cost principles, we noted that the payroll endingJanuary 5, 2019 included hours worked from December 23, 2018 through December 31, 2018. In May2019 the organization changed its policy to charge time based on the period hours were worked ratherthan paid. In an effort to correct the billing of December 2018 hours to the 2019 grant, the organizationreduced the May hours charged to the grant.Cause: Payroll was charged to the grant based on the date the payroll period ended rather than the datethe hours were worked.Effect: Errors charging costs to a program could lead to questioned costs.Recommendation: We recommend that the organization charge payroll to grants based on the date thehours the employees worked.Questioned Costs: NoneResponsible Official's Response: Management implemented an additional step for accounts payable andmonthly allocations. Impacted expenditures are now analyzed as they are entered, splitting invoices intotwo months if this will be necessary for grant reporting. It is especially important at the beginning andend of grant cycles. Payroll costs follow a similar approach based on work dates as opposed to paymentdate.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (Continued)Pass-Through City of Des MoinesCFDA 14.218Community Development Block Grants/Entitlement GrantsFinding 2019-07: Period of AvailabilityCriteria: Costs should be charged to grants for the period the service was provided.Condition: During our testing of allowable costs/cost principles, we noted that the payroll endingJanuary 5, 2019 included hours worked from December 23, 2018 through December 31, 2018. In May2019 the organization changed its policy to charge time based on the period hours were worked ratherthan paid. In an effort to correct the billing of December 2018 hours to the 2019 grant, the organizationreduced the May hours charged to the grant.Cause: Payroll was charged to the grant based on the date the payroll period ended rather than the datethe hours were worked.Effect: Errors charging costs to a program could lead to questioned costs.Recommendation: We recommend that the organization charge payroll to grants based on the date thehours the employees worked.Questioned Costs: NoneResponsible Official's Response: Management implemented an additional step for accounts payable andmonthly allocations. Impacted expenditures are now analyzed as they are entered, splitting invoices intotwo months if this will be necessary for grant reporting. It is especially important at the beginning andend of grant cycles. Payroll costs follow a similar approach based on work dates as opposed to paymentdate.
Finding: 2019-07 and 2019-11 Period of AvailabilityOur auditors identified that some costs were charged to grants based on the payment date rather than the date of service.Responsible Individual: Jennifer NobilingCorrective Action Plan: All grant-related invoices that include a timeframe when a grant either started or ended will be split according to service dates that fall within the eligibility period from dates that do not.Anticipated Date of Completion: 12.1.2020
The organization included federal funds received through a pass-through agency as part oftheir match.Cause: The match reported on the Draw Request Cover Form included $14,823 of Substance Abuse andMental Health Services Projects of Regional and National Significance (SAMHSA) funds, which arefederal funds passed through to the organization.Effect: Matching requirements may not be met if federal funds are calculated as part of the match.Recommendation: We recommend that the organization not use funds received under another Federalaward to meet matching requirements.Questioned Costs: NoneResponsible Official's Response: A process is now in place so that cash receipts, on a monthly basis, arecategorized into two groups: eligible for matching dollars and not eligible. In the finding mentioned inthe report, written authorization was provided to allow the federal funds to be counted as part of thematching dollars.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (Continued)Pass-Through Iowa Finance AuthorityCFDA 14.231Emergency Solutions Grants ProgramFinding 2019-08: MatchingCriteria: Matching funds are not to be paid by the federal government under another federal award.Condition: The organization included federal funds received through a pass-through agency as part oftheir match.Cause: The match reported on the Draw Request Cover Form included $14,823 of Substance Abuse andMental Health Services Projects of Regional and National Significance (SAMHSA) funds, which arefederal funds passed through to the organization.Effect: Matching requirements may not be met if federal funds are calculated as part of the match.Recommendation: We recommend that the organization not use funds received under another Federalaward to meet matching requirements.Questioned Costs: NoneResponsible Official's Response: A process is now in place so that cash receipts, on a monthly basis, arecategorized into two groups: eligible for matching dollars and not eligible. In the finding mentioned inthe report, written authorization was provided to allow the federal funds to be counted as part of thematching dollars.
Finding: 2019-08 MatchingOur auditors identified that federal funds received through a pass-through agency were reported as part of the match for another federal award.Responsible Individual: Jennifer NobilingCorrective Action Plan: Specific to the $14,823 situation, special permission was granted in writing to include this cash as part of match dollars. However, special care will be taken so that only eligible dollars are noted as matching funds.Anticipated Date of Completion: Already implemented.
U.S. Department of Housing and Urban Development (Continued)Pass-Through Iowa Finance AuthorityCFDA 14.231Emergency Solutions Grants ProgramFinding 2019-09: Allowable Costs/Cost PrinciplesAs discussed in Finding 2019-03, the organization did not maintain copies of all documentation tosupport expenditures charged to the grant.Context: During our testing of allowable costs/cost principles, we noted one payment for rentalassistance for which no supporting documentation, other than the cancelled check, could be located. Wealso noted 2 of 5 timesheets could not be located. The organization was able to provide payroll reportsto verify the hours, but employee and manager signatures could not be verified.Questioned Costs: None
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (Continued)Pass-Through Iowa Finance AuthorityCFDA 14.231Emergency Solutions Grants ProgramFinding 2019-09: Allowable Costs/Cost PrinciplesAs discussed in Finding 2019-03, the organization did not maintain copies of all documentation tosupport expenditures charged to the grant.Context: During our testing of allowable costs/cost principles, we noted one payment for rentalassistance for which no supporting documentation, other than the cancelled check, could be located. Wealso noted 2 of 5 timesheets could not be located. The organization was able to provide payroll reportsto verify the hours, but employee and manager signatures could not be verified.Questioned Costs: None
Finding: 2019-05 and 2019-09 Allowable Costs/Cost PrinciplesOur auditors identified that documentation could not be provided to support certain expenditures charged to grants.Responsible Individual: Jennifer NobilingCorrective Action Plan: Same as 2019-03Anticipated Date of Completion: Already implemented
During our testing of allowable costs/cost principles, we noted two invoices fortelephone/internet that did not follow an approved allocation plan.Cause: The organization has an approved allocation plan and followed it for allocating expenses to thegeneral ledger, however, the amount charged to the grant did not always follow this allocation plan forcertain costs such as utilities. Certain costs were charged to the grant based on budget rather than on theallocation plan.Effect: Errors charging costs to a grant could lead to questioned costs.Recommendation: We recommend that all costs be charged to grants based on an approved allocationplan.Questioned Costs: NoneResponsible Official's Response: Allocation plans are now used as source documents for distributingcosts eligible for grant recovery. In the event that an exception is made, the proper authorization will beincluded with documentation for future reference when analyzing and reconciling grant documentation.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (Continued)Pass-Through Iowa Finance AuthorityCFDA 14.231Emergency Solutions Grants ProgramFinding 2019-10: Allowable Costs/Cost PrinciplesCriteria: Costs should be allocated to all grants on an equitable basis.Condition: During our testing of allowable costs/cost principles, we noted two invoices fortelephone/internet that did not follow an approved allocation plan.Cause: The organization has an approved allocation plan and followed it for allocating expenses to thegeneral ledger, however, the amount charged to the grant did not always follow this allocation plan forcertain costs such as utilities. Certain costs were charged to the grant based on budget rather than on theallocation plan.Effect: Errors charging costs to a grant could lead to questioned costs.Recommendation: We recommend that all costs be charged to grants based on an approved allocationplan.Questioned Costs: NoneResponsible Official's Response: Allocation plans are now used as source documents for distributingcosts eligible for grant recovery. In the event that an exception is made, the proper authorization will beincluded with documentation for future reference when analyzing and reconciling grant documentation.
Finding: 2019-06 and 2019-10 Allowable Costs/Cost PrinciplesOur auditors identified that amounts charged to grants did not always follow an approved allocation plan for certain costs such as utilities and overage costs for copies.Responsible Individual: Jennifer NobilingCorrective Action Plan: Allocation plans are now used as source documents for distributing costs eligible for grant recovery. In the event that an exception is made, the proper authorization will be included with documentation for future reference when analyzing and reconciling grant documentation. Photocopies will be charged to Admin unless a specific `copy project? isolates the number of copies that are grant-specific. A tally sheet will be located at the copier.Anticipated Date of Completion: 1.1.21 for copier with the rest already implemented.
During our testing of allowable costs/cost principles, we noted one invoice fortelephone/internet included services for December 2018 that was charged to the 2019 grant.Cause: Certain invoices for monthly services were charged based on payment date.Effect: Errors charging costs to a grant could lead to questioned costs.Recommendation: We recommend that the organization allocate monthly invoices between grant yearsbased on when the service was provided.Questioned Costs: NoneResponsible Official's Response: Management implemented an additional step for accounts payable andmonthly allocations. Impacted expenditures are now analyzed as they are entered, splitting invoices intotwo months if this will be necessary for grant reporting. It is especially important at the beginning andend of grant cycles. Payroll costs follow a similar approach based on work dates as opposed to paymentdate.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development (Continued)Pass-Through Iowa Finance AuthorityCFDA 14.231Emergency Solutions Grants ProgramFinding 2019-11: Period of AvailabilityCriteria: Costs should be charged to grants for the services were provided.Condition: During our testing of allowable costs/cost principles, we noted one invoice fortelephone/internet included services for December 2018 that was charged to the 2019 grant.Cause: Certain invoices for monthly services were charged based on payment date.Effect: Errors charging costs to a grant could lead to questioned costs.Recommendation: We recommend that the organization allocate monthly invoices between grant yearsbased on when the service was provided.Questioned Costs: NoneResponsible Official's Response: Management implemented an additional step for accounts payable andmonthly allocations. Impacted expenditures are now analyzed as they are entered, splitting invoices intotwo months if this will be necessary for grant reporting. It is especially important at the beginning andend of grant cycles. Payroll costs follow a similar approach based on work dates as opposed to paymentdate.
Finding: 2019-07 and 2019-11 Period of AvailabilityOur auditors identified that some costs were charged to grants based on the payment date rather than the date of service.Responsible Individual: Jennifer NobilingCorrective Action Plan: All grant-related invoices that include a timeframe when a grant either started or ended will be split according to service dates that fall within the eligibility period from dates that do not.Anticipated Date of Completion: 12.1.2020
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