FAC Explorer

Audit 341607

FY End
2023-12-31
Total Expended
$1.29M
Findings
6
Programs
1
Organization: Rabble Mill (NE)
Year: 2023 Accepted: 2025-02-07
Auditor: Hbe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522350 2023-001 Significant Deficiency - P
522351 2023-001 Significant Deficiency - P
522352 2023-001 Significant Deficiency - P
1098792 2023-001 Significant Deficiency - P
1098793 2023-001 Significant Deficiency - P
1098794 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $294,921 Yes 1

Contacts

Name Title Type
WFKKEXH7Y1J3 MacKenzie Zastrow-Speicher Auditee
4024321202 Kiley Wiechman 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 Rabble Mill 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 Organization 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 Rabble Mill 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 Rabble Mill 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 Organization elected 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.
Title: Indirect Costs. Accounting Policies: Basis of Presentation. The accompanying schedule of federal awards includes federal grant activity of Rabble Mill 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 Organization elected to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414. The Organization 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 Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Finding 2023-001
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.