EIN: 426005830
UEI: PFSYAZUZ2K22
Audited by: CliftonLarsonAllen LLP
Oversight agency: 97 [Department of Homeland Security]
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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 February 24, 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 August 24, 2026 (8 days ago).
What is a management decision? →FAC accepted this audit on February 24, 2026 — management decision was due August 24, 2026.
Federal agency: U.S. Department of Agriculture Federal program title: Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Pass-Through Agency: Iowa Department of Public Health, Division of Family and Community Health Pass-Through Numbers: 5883A031 and 5884AO31 Award Period: October 1, 2017 through September 30, 2028 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award contains various requirements for questioned costs under federal awards. §200.516 requires the auditor to provide information on known or likely questioned costs greater than $25,000 for a type of compliance requirement for a major program. Condition and Context: During our testing, we noted $97,969 was attributed to the federal award program and was determined to not be an allowable cost under the federal award program. Questioned Costs: $97,969 Cause: The Medical Center was unaware at the time of recognition that the costs were not allowable under the federal award program. Effect: The Medical Center is not in compliance with the requirements of 2 CFR Part 200 §200.516. Recommendation: We recommend the Medical Center review the WIC expenses monthly to ensure during month end close process that all costs are allowable and deemed to be reimbursable as a part of the federal award program. Views of responsible officials: There is no disagreement with the audit finding. Management will file an amendment to payback the questioned costs to the federal program.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Agriculture Federal program title: Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Pass-Through Agency: Iowa Department of Public Health, Division of Family and Community Health Pass-Through Numbers: 5883A031 and 5884AO31 Award Period: October 1, 2017 through September 30, 2028 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award contains various requirements for questioned costs under federal awards. §200.516 requires the auditor to provide information on known or likely questioned costs greater than $25,000 for a type of compliance requirement for a major program. Condition and Context: During our testing, we noted $97,969 was attributed to the federal award program and was determined to not be an allowable cost under the federal award program. Questioned Costs: $97,969 Cause: The Medical Center was unaware at the time of recognition that the costs were not allowable under the federal award program. Effect: The Medical Center is not in compliance with the requirements of 2 CFR Part 200 §200.516. Recommendation: We recommend the Medical Center review the WIC expenses monthly to ensure during month end close process that all costs are allowable and deemed to be reimbursable as a part of the federal award program. Views of responsible officials: There is no disagreement with the audit finding. Management will file an amendment to payback the questioned costs to the federal program.
Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE 2024-001 Special Supplemental Nutrition Program for Women, Infants and Children – CFDA No. 10.557 Recommendation; We recommend the Medical Center review the WIC expenses monthly to ensure during month end close process that all costs are allowable and deemed to be reimbursable as a part of the federal award program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization adopted a monthly review process as part of the monthly close process. Name of the contact person responsible for corrective action: Jim Lynch Planned completion date for corrective action plan: Next Fiscal Year If there are questions regarding this plan, please call Jim Lynch at 515-282-2296
FAC accepted this audit on February 1, 2024 — management decision was due August 1, 2024.
During our testing, we noted one purchase over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted one vendor tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Medical Center contracted with the vendor who has previously done projects and remodeling for the facility to ensure the project was completed consistently with the rest of the building. As a result, the Medical Center did not obtain a second quote for the project. Effect: The Medical Center is not in compliance with the requirements of 2 CFR Part 200 §200.320. Recommendation: We recommend the Medical Center obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Medical Center maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, we recommend clearly documenting that process to ensure compliance.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Agriculture Federal program title: Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Pass-Through Agency: Iowa Department of Public Health, Division of Family and Community Health Pass-Through Numbers: 5883AO31 and 5881AO90E Award Period: October 1, 2017 through September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award contains various requirements for procurements made under federal awards. §200.318 requires a procurement policy be in place with specific requirements. §200.320 specifies the methods of procurement to be followed, including micropurchases,small purchases, sealed bids, competitive proposals, and noncompetitive proposals. Each procurement method has a threshold where quotes or bids are required to be obtained. Condition: During our testing, we noted one purchase over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted one vendor tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Medical Center contracted with the vendor who has previously done projects and remodeling for the facility to ensure the project was completed consistently with the rest of the building. As a result, the Medical Center did not obtain a second quote for the project. Effect: The Medical Center is not in compliance with the requirements of 2 CFR Part 200 §200.320. Recommendation: We recommend the Medical Center obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Medical Center maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, we recommend clearly documenting that process to ensure compliance.
Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE 2019-001 Special Supplemental Nutrition Program for Women, Infants and Children – CFDA No. 10.557 Recommendation; We recommend the Organization obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, we recommend clearly documenting that process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization adopted a procurement policy meeting the recommendations above and the requirements noted in 2 CFR Part 200 §200.318 in December 2020. The policy will be reviewed annually with staff involved in the purchasing process to ensure compliance. Additional procedures will be put in place for WIC department expenditures. Non-salary expenditures of the WIC department expected to be over $5,000 or more will be discussed with the CNO for approval prior to purchase. The Purchase Requisition form will be used to document purchasing approvals. Quotes or bids along with a written rational for vendor selection will be included with the Purchasing Requisition form. Once reviewed and approved by the CON, the Purchase Requisition, quotes/bids, and selection rationale will be sent to Director of Accounting and Cost Accountant. The Director of Accounting will timely review the documentation and forward it to the purchasing department to place the order. Both the Director of Accounting and the Cost Accountant will maintain copies of the documentation for reporting and auditing purposes. Name of the contact person responsible for corrective action: Jim Lynch Planned completion date for corrective action plan: January 31, 2024 If there are questions regarding this plan, please call Jim Lynch at 515-282-2296
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on October 6, 2022 — management decision was due April 6, 2023.
FAC accepted this audit on May 9, 2021 — management decision was due November 9, 2021.
During our testing, we noted purchases over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted three vendors tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Organization implemented a procurement policy in December 2019 and these transactions took place prior to this policy being implemented. Effect: The Organization is not in compliance with the requirements of 2 CFR Part 200 ?200.318 and ?200.320. Repeat Finding: The finding is a repeat finding in the immediately prior year. Prior year finding number was 2019-001. Recommendation: We recommend the Organization obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, such as state pricing, a bid service, or a website with quotes, we recommend clearly documenting that process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Special Supplemental Nutrition Program for Women, Infants, and Children CFDA Number: 10.557 Pass-Through Agency: Iowa Department of Public Health, Division of Family and Community Health Pass-Through Numbers: 5889AO31/5880AO31 and 5889A090/5880AO90 Award Period: October 1, 2017 through September 30, 2023 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award contains various requirements for procurements made under federal awards. ?200.318 requires a procurement policy be in place with specific requirements. ?200.320 specifies the methods of procurement to be followed, including micropurchases, small purchases, sealed bids, competitive proposals, and noncompetitive proposals. Each procurement method has a threshold where quotes or bids are required to be obtained. Condition: During our testing, we noted purchases over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted three vendors tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Organization implemented a procurement policy in December 2019 and these transactions took place prior to this policy being implemented. Effect: The Organization is not in compliance with the requirements of 2 CFR Part 200 ?200.318 and ?200.320. Repeat Finding: The finding is a repeat finding in the immediately prior year. Prior year finding number was 2019-001. Recommendation: We recommend the Organization obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, such as state pricing, a bid service, or a website with quotes, we recommend clearly documenting that process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding.
Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2020. Audit period: July 1, 2019 ? June 30, 2020 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2020-001 Special Supplemental Nutrition Program for Women, Infants and Children ? CFDA No. 10.557 Recommendation: We recommend the Organization obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, such as State pricing, a bid service, or a website with quotes, we recommend clearly documenting that process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization adopted a procurement policy meeting the requirements noted in 200 ?200.318 in December 2020 and began following the policy. Name of the contact person responsible for corrective action: Karl Vilums, CFO Planned completion date for corrective action plan: January 1, 2021 If there are questions regarding this plan, please call Karl Vilums at 515-282-2296.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During our testing, we noted the Organization did not have a procurement policy meeting the requirements noted in 2 CFR Part 200 ?200.318. Additionally, there were purchases over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted two vendors tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Organization was unaware of the new procurement requirements. Effect: The Organization is not in compliance with the requirements of 2 CFR Part 200 ?200.318 and ?200.320. Recommendation: We recommend the Organization create a procurement policy in line with requirements, and implement procedures to obtain quotes or bids as necessary. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, such as State pricing, a bid service, or a website with quotes, we recommend clearly documenting that process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2019 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Special Supplemental Nutrition Program for Women, Infants and Children CFDA Number: 10.557 Pass-Through Agency: Iowa Department of Public Health, Division of Family and Community Health Pass-Through Numbers: 5888AO31/5889AO31 and 5888A090/5889AO90 Award Period: October 1, 2017 through September 30, 2023 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award contains various requirements for procurements made under federal awards. ?200.318 requires a procurement policy be in place with specific requirements. ?200.320 specifies the methods of procurement to be followed, including micro-purchases, small purchases, sealed bids, competitive proposals, and noncompetitive proposals. Each procurement method has a threshold where quotes or bids are required to be obtained. Condition: During our testing, we noted the Organization did not have a procurement policy meeting the requirements noted in 2 CFR Part 200 ?200.318. Additionally, there were purchases over the micro-purchase threshold which did not have quotes as required. Context: During our testing, we noted two vendors tested over the micro purchase threshold did not have quotes obtained as required. Cause: The Organization was unaware of the new procurement requirements. Effect: The Organization is not in compliance with the requirements of 2 CFR Part 200 ?200.318 and ?200.320. Recommendation: We recommend the Organization create a procurement policy in line with requirements, and implement procedures to obtain quotes or bids as necessary. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, such as State pricing, a bid service, or a website with quotes, we recommend clearly documenting that process to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding.
BROADLAWNS MEDICAL CENTER Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2019. Audit period: July 1, 2018-June 30, 2019 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING-FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2019-001 Special Supplemental Nutrition Program for Women, Infants and Children - CFDA No. 10.557 Recommendation : We recommend the Organization create a procurement policy in line with requirements, and implement procedures to obtain quotes or bids as necessary. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, such as State pricing, a bid service, or a website with quotes, we recommend clearly documenting that process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Medical Center will create a procurement policy in line with the Federal requirements and implement procedures to obtain and maintain documentation of quotes as needed. Name of the contact person responsible for corrective action: Karl Vilums CFO Planned completion date for corrective action plan: December 31, 2019 If there are questions regarding this plan, please call Karl Vilums 515-282-2296. 1801 Hickman Road, Des Moines, Iowa 50314-1597 ? Ph: 515.282.2200 ? www.broadlawns.org
FAC accepted this audit on November 29, 2018 — management decision was due May 29, 2019.
FAC accepted this audit on November 27, 2017 — management decision was due May 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 22, 2016 — management decision was due May 22, 2017.
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