FAC Explorer

Audit 336455

FY End
2022-06-30
Total Expended
$1.99M
Findings
2
Programs
6
Organization: Nebraska Children's Home Society (NE)
Year: 2022 Accepted: 2025-01-08
Auditor: Frankel LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518137 2022-001 Material Weakness - L
1094579 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.558 Temporary Assistance for Needy Families $1.38M Yes 1
93.471 Title IV-E Kinship Navigator Program $224,925 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $158,632 - 0
93.659 Adoption Assistance $128,893 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $81,710 - 0
10.558 Child and Adult Care Food Program $21,847 - 0

Contacts

Name Title Type
RDR3K56JANA7 Yolanda Robinson Auditee
4028987797 Kurt Meisinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: The above schedule of Federal award expenditures includes the Federal grant activity of Nebraska Children's Home Society and Nebraska Children's Home Society Foundation (the Organization) and is presented on the accrual basis of accounting. This information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The above schedule of Federal award expenditures includes the Federal grant activity of Nebraska Children's Home Society and Nebraska Children's Home Society Foundation (the Organization) and is presented on the accrual basis of accounting. This information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Indirect Cost Rate Accounting Policies: The above schedule of Federal award expenditures includes the Federal grant activity of Nebraska Children's Home Society and Nebraska Children's Home Society Foundation (the Organization) and is presented on the accrual basis of accounting. This information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001
Inadequate controls over the preparation of the Schedule of Federal Awards Type of Finding Significant Deficiency Criteria Per the Uniform Guidance, section 200.510, paragraph b, the auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. The schedule must include the following plus additional disclosures.: i. List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. ii. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. iii. Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. iv. Include the total amount provided to subrecipients from each Federal program. Condition Organization employees performing their assigned duties were unable to timely prepare the schedule of federal awards as required. Cause The Organization had not developed policies, procedures and controls to provide for the appropriate tracking of Federal awards. Effect The Organization was unable to timely provide a schedule of Federal awards meeting the requirements of the Uniform Guidance. Questioned costs None Repeat finding No Recommendation The Agency should develop policies, procedures and controls over the tracking of federal awards such that the requirements of the Uniform Guiance, section 200.510 paragraph (b) can be met on a timely basis by employes performing their assigned duties. View of Management Management concurs with he above finding.
Finding 2022-001
Inadequate controls over the preparation of the Schedule of Federal Awards Type of Finding Significant Deficiency Criteria Per the Uniform Guidance, section 200.510, paragraph b, the auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended. The schedule must include the following plus additional disclosures.: i. List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. ii. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. iii. Provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. iv. Include the total amount provided to subrecipients from each Federal program. Condition Organization employees performing their assigned duties were unable to timely prepare the schedule of federal awards as required. Cause The Organization had not developed policies, procedures and controls to provide for the appropriate tracking of Federal awards. Effect The Organization was unable to timely provide a schedule of Federal awards meeting the requirements of the Uniform Guidance. Questioned costs None Repeat finding No Recommendation The Agency should develop policies, procedures and controls over the tracking of federal awards such that the requirements of the Uniform Guiance, section 200.510 paragraph (b) can be met on a timely basis by employes performing their assigned duties. View of Management Management concurs with he above finding.