EIN: 421459832
UEI: EJ24F5J2CP85
Audited by: CliftonLarsonAllen LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 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 July 29, 2026 (34 days ago).
What is a management decision? →FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on February 27, 2024 — management decision was due August 27, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
During the audit, we sampled 40 participants for internal control and compliance over eligibility. We noted six instances where the Placement Agreement was not signed. Questioned Costs: None Context: While performing audit procedures, we noted a Placement Agreement was not signed for six participants. Cause: The Organization's internal controls did not ensure a Placement Agreement was completed and signed. Effect: The Organization's controls were not in place to ensure eligibility. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2020-003. Recommendation: The Organization should establish controls to ensure all Placement Agreements are completed and signed. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program: Title IV-E Foster Care CFDA Number: 93.658 Pass-Through Agency: Iowa Department of Health and Human Services Pass-Through Number(s): 2982002, 2908003, and 3008023 Award Period: 7/1/20-6/30/21 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: To ensure the Organization is reviewing and approving the participant's placement at the Organization, a Placement Agreement should be signed by both the Organization and Iowa Department of Human Services and retained in the participant's file. Condition: During the audit, we sampled 40 participants for internal control and compliance over eligibility. We noted six instances where the Placement Agreement was not signed. Questioned Costs: None Context: While performing audit procedures, we noted a Placement Agreement was not signed for six participants. Cause: The Organization's internal controls did not ensure a Placement Agreement was completed and signed. Effect: The Organization's controls were not in place to ensure eligibility. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2020-003. Recommendation: The Organization should establish controls to ensure all Placement Agreements are completed and signed. Views of responsible officials: There is no disagreement with the audit finding.
SIGNIFICANT DEFICIENCY 2021-003 Internal Controls in place to ensure eligibility Recommendation: It is recommended the Organization establish controls to ensure all Placement Agreements are completed and signed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We now are requiring a completed and signed Placement Agreement before the student is admitted. Name(s) of the contact person(s) responsible for corrective action: Tom Jordan Planned completion date for corrective action plan: On going
2020-003
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
During the audit, we sampled 40 participants for internal control and compliance over eligibility. We noted one instance where the Placement Agreement was not completed and signed. Questioned Costs: None Context: While performing audit procedures, we noted a Placement Agreement was not obtained for one participant. Cause: The Organization's internal controls did not ensure a Placement Agreement was completed and signed. Effect: The Organization's controls were not in place to ensure eligibility. Repeat Finding: Yes Recommendation: The Organization should establish controls to ensure all Placement Agreements are completed and signed. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program: Title IV-E Foster Care CFDA Number: 93.658 Pass-Through Agency: Iowa Department of Health and Human Services Pass-Through Number(s): 2982008, 2908003 & 3008023 Award Period: 7/1/19-6/30/20 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: To ensure the Organization is reviewing and approving the participant's placement at the Organization, a Placement Agreement should be signed by both the Organization and Iowa Department of Human Services and retained in the participant's file. Condition: During the audit, we sampled 40 participants for internal control and compliance over eligibility. We noted one instance where the Placement Agreement was not completed and signed. Questioned Costs: None Context: While performing audit procedures, we noted a Placement Agreement was not obtained for one participant. Cause: The Organization's internal controls did not ensure a Placement Agreement was completed and signed. Effect: The Organization's controls were not in place to ensure eligibility. Repeat Finding: Yes Recommendation: The Organization should establish controls to ensure all Placement Agreements are completed and signed. Views of responsible officials: There is no disagreement with the audit finding.
SIGNIFICANT DEFICIENCY 2020-003 Internal Controls in place to ensure eligibility Recommendation: It is recommended that the Organization establish controls to ensure all Placement Agreements are completed and signed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have updated our procedures to ensure that we continue to follow-up on all missing documents. We have always used a checklist for each file that indicated the missing documents. We will continue to monitor that our procedures are consistently followed. Name(s) of the contact person(s) responsible for corrective action: Tom Jordan Planned completion date for corrective action plan: Ongoing
2019-004
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
During the audit, we sampled 40 participants for internal control and compliance over eligibility. We noted one instance where the Placement Agreement was not completed and signed. Questioned Costs: None Context: While performing audit procedures, we noted a Placement Agreement was not obtained for one participant. Cause: The Organization's internal controls did not ensure a Placement Agreement was completed and signed. Effect: The Organization's controls were not in place to ensure eligibility. Repeat Finding: No Recommendation: The Organization should establish controls to ensure all Placement Agreements are completed and signed. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program: Title IV-E Foster Care CFDA Number: 93.658 Pass-Through Agency: Iowa Department of Health and Human Services Pass-Through Number(s): 2908003 and 3008023 Award Period: 7/1/18-6/30/19 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: To ensure the Organization is reviewing and approving the participant's placement at the Organization, a Placement Agreement should be signed by both the Organization and Iowa Department of Human Services and retained in the participant's file. Condition: During the audit, we sampled 40 participants for internal control and compliance over eligibility. We noted one instance where the Placement Agreement was not completed and signed. Questioned Costs: None Context: While performing audit procedures, we noted a Placement Agreement was not obtained for one participant. Cause: The Organization's internal controls did not ensure a Placement Agreement was completed and signed. Effect: The Organization's controls were not in place to ensure eligibility. Repeat Finding: No Recommendation: The Organization should establish controls to ensure all Placement Agreements are completed and signed. Views of responsible officials: There is no disagreement with the audit finding.
SIGNIFICANT DEFICIENCY 2019-004 Internal Controls in place to ensure eligibility Recommendation: It is recommended that the Organization establish controls to ensure all Placement Agreements are completed and signed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have updated our procedures to ensure that we continue to follow-up on all missing documents. We have always used a checklist for each file that indicated the missing documents. During FY19, the Treatment Operations Coordinator was responsible for obtaining the missing documents. Effective July 2019, Follow-up contact are now done by the Case Workers. Name(s) of the contact person(s) responsible for corrective action: Tom Jordan Planned completion date for corrective action plan: July 2019
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on March 20, 2018 — management decision was due September 20, 2018.
FAC accepted this audit on February 2, 2017 — management decision was due August 2, 2017.
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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