FAC Explorer

Audit 306498

FY End
2023-12-31
Total Expended
$3.67M
Findings
12
Programs
17
Organization: Legal Aid of Nebraska (NE)
Year: 2023 Accepted: 2024-05-17
Auditor: Bland and Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
397078 2023-002 Significant Deficiency - F
397079 2023-002 Significant Deficiency - F
397080 2023-002 Significant Deficiency - F
397081 2023-002 Significant Deficiency - F
397082 2023-002 Significant Deficiency - F
397083 2023-002 Significant Deficiency - F
973520 2023-002 Significant Deficiency - F
973521 2023-002 Significant Deficiency - F
973522 2023-002 Significant Deficiency - F
973523 2023-002 Significant Deficiency - F
973524 2023-002 Significant Deficiency - F
973525 2023-002 Significant Deficiency - F

Programs

ALN Program Spent Major Findings
09.528 Lsc - Basic Field Grant $2.01M Yes 1
93.667 Social Services Block Grant $407,719 - 0
16.575 Crime Victim Assistance $202,969 - 0
09.528 Lsc - Agricultural Worker Grant $199,468 Yes 1
21.008 Low Income Taxpayer Clinics $150,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $122,202 - 0
09.528 Lsc - Technology Initiative Grant $107,464 Yes 1
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $93,750 - 0
16.815 Tribal Civil and Criminal Legal Assistance Grants, Training and Technical Assistance $69,038 - 0
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $59,600 - 0
10.U02 Ncfh Farm Worker $57,388 - 0
09.528 Lsc - Native American Grant $49,837 Yes 1
16.582 Crime Victim Assistance/discretionary Grants $40,192 - 0
09.528 Lsc - Loan Repayment Assistance Program $40,000 Yes 1
93.U01 Reducing the Impact of Covid19 on Farmworkers $30,400 - 0
64.056 Homeless Veterans Legal Services (lsv-H) $24,564 - 0
09.528 Lsc - Disaster Supplemental Appropriations Grant $2,962 Yes 1

Contacts

Name Title Type
H538AMWQ9AN5 Stephanie Kitselman Auditee
7857410928 Justin Frauendorfer Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Legal Aid of Nebraska (the Organization) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The entity has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Legal Aid of Nebraska (the Organization) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. The entity has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance.
Title: NOTE B – TYPE A PROGRAM THRESHOLD Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Legal Aid of Nebraska (the Organization) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The entity has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance. The threshold of Type A and Type B programs was $750,000 for the year ended December 31, 2023.
Title: NOTE C – MAJOR PROGRAMS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Legal Aid of Nebraska (the Organization) and is presented on the accrual basis of accounting. 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 of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The entity has elected not to use the 10% de minimis indirect cost rate, as allowed under the Uniform Guidance. ALN Number Program Name 528020 Legal Services Corporation – Legal Assistance Program

Finding Details

Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.
Finding 2023-002
Criteria: Per LSC regulation 45 C.F.R. 1631 Purchasing and Property Equipment, the recipient must maintain a property management system for its LSC-funded activities that is adequate to meet the LSC Financial Guide requirements. Condition: During our audit testing, the Organization was unable to provide a property and equipment listing differentiating between LSC funded versus non-LSC funded including accumulated depreciation. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained relating to property and equipment. Effect: Non-compliance could affect funding in future years. Recommendation: We recommend the Organization perform an extensive search and reconciliation over property and equipment to establish property and equipment internal controls to satisfy the requirements in the LSC Financial Guide. Organization Response: Management agrees with this finding.