FAC Explorer

Audit 289687

FY End
2023-09-30
Total Expended
$8.65M
Findings
14
Programs
15
Organization: Northeast Nebraska Community Action Partnership, Inc. (NE)
Year: 2023 Accepted: 2024-02-09
Auditor: Henjes Conner & Williams PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366698 2023-002 Significant Deficiency - P
366699 2023-002 Significant Deficiency - P
366700 2023-002 Significant Deficiency - P
366701 2023-002 Significant Deficiency - P
366702 2023-002 Significant Deficiency - P
366703 2023-002 Significant Deficiency - P
366704 2023-002 Significant Deficiency - P
943140 2023-002 Significant Deficiency - P
943141 2023-002 Significant Deficiency - P
943142 2023-002 Significant Deficiency - P
943143 2023-002 Significant Deficiency - P
943144 2023-002 Significant Deficiency - P
943145 2023-002 Significant Deficiency - P
943146 2023-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $996,252 - 0
93.600 Head Start $356,235 Yes 1
10.565 Commodity Supplemental Food Program $264,354 - 0
93.558 Temporary Assistance for Needy Families $250,842 - 0
93.568 Low-Income Home Energy Assistance $233,575 - 0
93.569 Community Services Block Grant $185,856 - 0
64.033 Va Supportive Services for Veteran Families Program $25,699 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,658 - 0
93.268 Immunization Cooperative Agreements $19,418 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $12,213 - 0
21.032 Local Assistance and Tribal Consistency Fund $10,943 - 0
97.024 Emergency Food and Shelter National Board Program $6,775 - 0
93.778 Medical Assistance Program $5,713 - 0
10.558 Child and Adult Care Food Program $5,136 - 0
81.042 Weatherization Assistance for Low-Income Persons $1,472 Yes 1

Contacts

Name Title Type
WM65YAAGULL5 Amy Munderloh Auditee
4023856300 Michael Tramp Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of Northeast Nebraska Community Action Partnership, Inc. under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Northeast Nebraska Community Action Partnership, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Northeast Nebraska Community Action Partnership, Inc.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Northeast Nebraska Community Action Partnership, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: PASSED THROUGH TO SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no awards passed through to subrecipients during the year ended September 30, 2023.
Title: FOOD AND VOUCHER DISTRIBUTION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Non-monetary assistance is reported in the schedule at the fair market value of the commodities issued and vouchers cashed. The commodities and vouchers listed in Federal expenditures are as follows: Commodity Supplemental Food Program $ 199,619
Title: NON-FEDERAL EXPENDITURES Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, and wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following chart reconciles expenditures per the Schedule of Expenditures of Federal Awards to Total Expenditures per the Schedule of Activities and Changes in Net Assets by Type “A” and “B” Programs. Schedule of Expenditures of In-Kind Total Federal Awards Contributions Other Transfers Expenditures Head Start $ 4,571,911 $ 859,794 $ 2,645 - $ 5,434,350 Supportive Services for Veteran Families $ 453,763 - $ 145 - $ 453,908 IAP Immunization $ 386,121 - $ 9,310 - $ 395,431 Weatherization Assistance for Low-Income Persons $ 275,445 - $ 9,137 - $ 284,582 Other Type "B" Programs $ 464,297 - $ 137,679 $( 5,794) $ 596,182

Finding Details

Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.
Finding 2023-002
Condition: The Organization lacks controls over the year-end financial reporting process. Several adjustments were discovered during the course of the audit. Effect: The Organization’s financial records and SEFA may be misstated before the annual audit is completed. Cause: The inaccuracies with the account balances were primarily a result of personnel turnover. Criteria: A system of internal control should be in place that provides reasonable assurance that year-end financial records, including the schedule of expenditures (SEFA), are complete and accurate. Recommendation: The Organization should take steps to ensure proper financial reporting. Policies and procedures should be reviewed to determine whether any improvements need to be made in the year-end processes Response: In the future, the Organization will take additional steps to ensure all account balances are accurate.