Audit 316523

2023-004 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.045 COVID-19-Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2022 through June 30, 2023 Condition: Adequate controls were not in place to ensure the Organization properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Agency does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper tracking of expenses by program, expenses have been allocated incorrectly to programs. Recommendations: We recommend management implement adequate internal controls to ensure allowable expenditures are allocated correctly to programs and in accordance with the requirements of the Uniform Guidance. Management should also reconcile monthly forms submitted to the State Unit on Aging with the general ledger regularly so expenditures of federal awards can be accurately tracked and presented. View of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.

2023-004 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.045 COVID-19-Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2022 through June 30, 2023 Condition: Adequate controls were not in place to ensure the Organization properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Agency does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper tracking of expenses by program, expenses have been allocated incorrectly to programs. Recommendations: We recommend management implement adequate internal controls to ensure allowable expenditures are allocated correctly to programs and in accordance with the requirements of the Uniform Guidance. Management should also reconcile monthly forms submitted to the State Unit on Aging with the general ledger regularly so expenditures of federal awards can be accurately tracked and presented. View of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.

2023-004 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.045 COVID-19-Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2022 through June 30, 2023 Condition: Adequate controls were not in place to ensure the Organization properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Agency does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper tracking of expenses by program, expenses have been allocated incorrectly to programs. Recommendations: We recommend management implement adequate internal controls to ensure allowable expenditures are allocated correctly to programs and in accordance with the requirements of the Uniform Guidance. Management should also reconcile monthly forms submitted to the State Unit on Aging with the general ledger regularly so expenditures of federal awards can be accurately tracked and presented. View of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.

2023-004 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.045 COVID-19-Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2022 through June 30, 2023 Condition: Adequate controls were not in place to ensure the Organization properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Agency does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper tracking of expenses by program, expenses have been allocated incorrectly to programs. Recommendations: We recommend management implement adequate internal controls to ensure allowable expenditures are allocated correctly to programs and in accordance with the requirements of the Uniform Guidance. Management should also reconcile monthly forms submitted to the State Unit on Aging with the general ledger regularly so expenditures of federal awards can be accurately tracked and presented. View of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.