Audit 317998

FY End

2021-12-31

Total Expended

$37.25M

Findings

4

Programs

2

Organization: Metro Area Continuum of Care for the Homeless (NE)

Year: 2021 Accepted: 2024-08-27

Auditor: Bland and Associates PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
485185	2021-002	Material Weakness	Yes	L
485186	2021-003	Material Weakness	Yes	B
1061627	2021-002	Material Weakness	Yes	L
1061628	2021-003	Material Weakness	Yes	B

ALN	Program	Spent	Major	Findings
21.023	Emergency Rental Assistance Program	$37.12M	Yes	2
14.267	Continuum of Care Program	$128,878	-	0

Contacts

Name	Title	Type
WUTUP4AQ6PN9	Heather Tomczak	Auditee
4029808394	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 Metro Area Continuum of Care for the Homeless 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. 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 Metro Area Continuum of Care for the Homeless 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 Metro Area Continuum of Care for the Homeless 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. 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, 2021.

Title: NOTE C – MAJOR PROGRAM Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Metro Area Continuum of Care for the Homeless 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. 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. CFDA Number Program Name 21.023 City of Omaha - Emergency Rental Assistance Program

Finding Details

Finding 2021-002

2021-002 Criteria: The program requires monthly and quarterly reports be submitted by the 15th day of the month following the close of the reporting period. Questioned Costs: None Condition: Specific reports requested were not able to be provided. Cause: The Organization had significant turnover during the year under audit resulting in various delays in reporting. Effect: The lack of filing of required reports could lead to questioned costs and potential issues with future grant funding. Recommendation: We recommend the Organization continue to implement additional control processes in order to ensure proper controls are in place and followed and all reporting is submitted timely. Organization Response: Management agrees with the finding.

Finding 2021-003

2021-003 Criteria: Uniform Guidance requires that costs must be adequately documented and retained to demonstrate that only costs for allowable activities or allowable costs are charged to federal programs. Documentation should also support that expenditures are incurred during the period of availability and prior to submission for reimbursement. Questioned Costs: $300,000 Condition: Supporting documentation could not be provided for costs that were charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Out of the 60 transactions tested for this program, adequate supporting documentation could not be provided for 5 transactions. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained to support costs charged to federal programs. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the program. Recommendation: We recommend the Organization continue to follow the established internal controls and provide additional training to avoid additional errors. Organization Response: Management agrees with the finding.

Finding 2021-002

2021-002 Criteria: The program requires monthly and quarterly reports be submitted by the 15th day of the month following the close of the reporting period. Questioned Costs: None Condition: Specific reports requested were not able to be provided. Cause: The Organization had significant turnover during the year under audit resulting in various delays in reporting. Effect: The lack of filing of required reports could lead to questioned costs and potential issues with future grant funding. Recommendation: We recommend the Organization continue to implement additional control processes in order to ensure proper controls are in place and followed and all reporting is submitted timely. Organization Response: Management agrees with the finding.

Finding 2021-003

2021-003 Criteria: Uniform Guidance requires that costs must be adequately documented and retained to demonstrate that only costs for allowable activities or allowable costs are charged to federal programs. Documentation should also support that expenditures are incurred during the period of availability and prior to submission for reimbursement. Questioned Costs: $300,000 Condition: Supporting documentation could not be provided for costs that were charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Out of the 60 transactions tested for this program, adequate supporting documentation could not be provided for 5 transactions. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained to support costs charged to federal programs. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the program. Recommendation: We recommend the Organization continue to follow the established internal controls and provide additional training to avoid additional errors. Organization Response: Management agrees with the finding.