FAC Explorer

Audit 317317

FY End
2023-12-31
Total Expended
$26.70M
Findings
6
Programs
18
Organization: Nebraska Children & Families Foundation (NE)
Year: 2023 Accepted: 2024-08-15
Auditor: Hbe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481189 2023-001 Significant Deficiency - L
481190 2023-001 Significant Deficiency - L
481191 2023-001 Significant Deficiency - L
1057631 2023-001 Significant Deficiency - L
1057632 2023-001 Significant Deficiency - L
1057633 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.434 Every Student Succeeds Act/preschool Development Grants $8.53M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.66M Yes 0
93.667 Social Services Block Grant $1.53M - 0
93.590 Community-Based Child Abuse Prevention Grants $1.16M - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $894,183 - 0
93.556 Promoting Safe and Stable Families $869,362 Yes 0
93.670 Child Abuse and Neglect Discretionary Activities $464,601 - 0
16.320 Services for Trafficking Victims $407,637 - 0
93.669 Child Abuse and Neglect State Grants $383,166 - 0
21.023 Emergency Rental Assistance Program $377,683 Yes 0
93.599 Chafee Education and Training Vouchers Program (etv) $357,688 Yes 0
93.575 Child Care and Development Block Grant $142,856 Yes 1
10.182 Local Food Purchase Assistance $120,643 - 0
84.181 Special Education-Grants for Infants and Families $91,600 - 0
93.643 Children's Justice Grants to States $19,998 - 0
84.181X Special Education-Grants for Infants and Families $2,563 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $105 - 0
93.558 Temporary Assistance for Needy Families $35 - 0

Contacts

Name Title Type
UGGGQZW7NCL5 Kevin Cloonan Auditee
4024769401 Krystal Seibrandt Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation. Accounting Policies: Basis of Presentation. The accompanying schedule of federal awards includes federal grant activity of Nebraska Children and Families Foundation and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Indirect Costs. The Foundation elected to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The accompanying schedule of federal awards includes federal grant activity of Nebraska Children and Families Foundation and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
Title: Subrecipients. Accounting Policies: Basis of Presentation. The accompanying schedule of federal awards includes federal grant activity of Nebraska Children and Families Foundation and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Indirect Costs. The Foundation elected to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The Foundation provided federal awards to subrecipients as detailed above.
Title: Indirect Costs. Accounting Policies: Basis of Presentation. The accompanying schedule of federal awards includes federal grant activity of Nebraska Children and Families Foundation and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Indirect Costs. The Foundation elected to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The Foundation elected to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414.

Finding Details

Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) – CCDF Cluster, Child Care and Development Block Grant, Assistance Listing No. 93.575, Agreement Identifying No. 2301NECCDD. Criteria: As stated in subaward No. 2301NECCDD signed with the pass-through grantor, Nebraska Department of Health and Human Services (NE DHHS), the Foundation was required to submit two semi-annual work plan activity reports to NE DHHS utilizing the reporting template provided by NE DHHS. Condition: The Foundation did not submit one of the two semi-annual workplans as required. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal control over reporting to determine improvements that can be made to ensure the Foundation has processes for remaining in compliance with all reporting criteria identified above. Views of Responsible Officials: To ensure reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation, the Foundation will: 1) All (sub)awards will by reviewed by the Program Lead responsible for deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead’s supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on the Foundation’s secure data storage site.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) – CCDF Cluster, Child Care and Development Block Grant, Assistance Listing No. 93.575, Agreement Identifying No. 2301NECCDD. Criteria: As stated in subaward No. 2301NECCDD signed with the pass-through grantor, Nebraska Department of Health and Human Services (NE DHHS), the Foundation was required to submit two semi-annual work plan activity reports to NE DHHS utilizing the reporting template provided by NE DHHS. Condition: The Foundation did not submit one of the two semi-annual workplans as required. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal control over reporting to determine improvements that can be made to ensure the Foundation has processes for remaining in compliance with all reporting criteria identified above. Views of Responsible Officials: To ensure reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation, the Foundation will: 1) All (sub)awards will by reviewed by the Program Lead responsible for deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead’s supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on the Foundation’s secure data storage site.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) – CCDF Cluster, Child Care and Development Block Grant, Assistance Listing No. 93.575, Agreement Identifying No. 2301NECCDD. Criteria: As stated in subaward No. 2301NECCDD signed with the pass-through grantor, Nebraska Department of Health and Human Services (NE DHHS), the Foundation was required to submit two semi-annual work plan activity reports to NE DHHS utilizing the reporting template provided by NE DHHS. Condition: The Foundation did not submit one of the two semi-annual workplans as required. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal control over reporting to determine improvements that can be made to ensure the Foundation has processes for remaining in compliance with all reporting criteria identified above. Views of Responsible Officials: To ensure reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation, the Foundation will: 1) All (sub)awards will by reviewed by the Program Lead responsible for deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead’s supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on the Foundation’s secure data storage site.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) – CCDF Cluster, Child Care and Development Block Grant, Assistance Listing No. 93.575, Agreement Identifying No. 2301NECCDD. Criteria: As stated in subaward No. 2301NECCDD signed with the pass-through grantor, Nebraska Department of Health and Human Services (NE DHHS), the Foundation was required to submit two semi-annual work plan activity reports to NE DHHS utilizing the reporting template provided by NE DHHS. Condition: The Foundation did not submit one of the two semi-annual workplans as required. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal control over reporting to determine improvements that can be made to ensure the Foundation has processes for remaining in compliance with all reporting criteria identified above. Views of Responsible Officials: To ensure reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation, the Foundation will: 1) All (sub)awards will by reviewed by the Program Lead responsible for deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead’s supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on the Foundation’s secure data storage site.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) – CCDF Cluster, Child Care and Development Block Grant, Assistance Listing No. 93.575, Agreement Identifying No. 2301NECCDD. Criteria: As stated in subaward No. 2301NECCDD signed with the pass-through grantor, Nebraska Department of Health and Human Services (NE DHHS), the Foundation was required to submit two semi-annual work plan activity reports to NE DHHS utilizing the reporting template provided by NE DHHS. Condition: The Foundation did not submit one of the two semi-annual workplans as required. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal control over reporting to determine improvements that can be made to ensure the Foundation has processes for remaining in compliance with all reporting criteria identified above. Views of Responsible Officials: To ensure reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation, the Foundation will: 1) All (sub)awards will by reviewed by the Program Lead responsible for deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead’s supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on the Foundation’s secure data storage site.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) – CCDF Cluster, Child Care and Development Block Grant, Assistance Listing No. 93.575, Agreement Identifying No. 2301NECCDD. Criteria: As stated in subaward No. 2301NECCDD signed with the pass-through grantor, Nebraska Department of Health and Human Services (NE DHHS), the Foundation was required to submit two semi-annual work plan activity reports to NE DHHS utilizing the reporting template provided by NE DHHS. Condition: The Foundation did not submit one of the two semi-annual workplans as required. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal control over reporting to determine improvements that can be made to ensure the Foundation has processes for remaining in compliance with all reporting criteria identified above. Views of Responsible Officials: To ensure reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation, the Foundation will: 1) All (sub)awards will by reviewed by the Program Lead responsible for deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead’s supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on the Foundation’s secure data storage site.