FAC Explorer

Audit 320932

FY End
2023-12-31
Total Expended
$2.70M
Findings
2
Programs
1
Organization: Lincoln Youth Complex (NE)
Year: 2023 Accepted: 2024-09-25
Auditor: Hbe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498183 2023-001 Material Weakness - I
1074625 2023-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.70M Yes 1

Contacts

Name Title Type
DVRHBGFN36M5 Don Herz Auditee
4024406070 Krystal Siebrandt Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of federal awards includes federal grant activity of Lincoln Youth Complex 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: N Rate Explanation: The Organization did not elect to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The Organization had no subrecipients.

Finding Details

Finding 2023-001
Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027. Criteria: Part 200.318 Title 2 CFR, states that non-Federal entities must have and use documented procurement procedures. Condition: The Organization executed transactions meeting the procurement requirement without a procurement policy. Cause: A breakdown in the in the Organization’s internal controls over procurement did not allow the Organization to maintain complete and thorough documentation to support the procurement process. Effect or potential effect: The control deficiency is a material weakness that results in the reasonable possibility that material noncompliance with procurement requirements of the federal program will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Organization should formally adopt a written procurement policy. Views of Responsible Officials: The Organization will draft, adopt, and implement a procurement policy.
Finding 2023-001
Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027. Criteria: Part 200.318 Title 2 CFR, states that non-Federal entities must have and use documented procurement procedures. Condition: The Organization executed transactions meeting the procurement requirement without a procurement policy. Cause: A breakdown in the in the Organization’s internal controls over procurement did not allow the Organization to maintain complete and thorough documentation to support the procurement process. Effect or potential effect: The control deficiency is a material weakness that results in the reasonable possibility that material noncompliance with procurement requirements of the federal program will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Organization should formally adopt a written procurement policy. Views of Responsible Officials: The Organization will draft, adopt, and implement a procurement policy.