FAC Explorer

Audit 366887

FY End
2024-12-31
Total Expended
$1.71M
Findings
3
Programs
11
Organization: Nebraska Domestic Violence Sexual Assault Coalition (NE)
Year: 2024 Accepted: 2025-09-22
Auditor: Hbe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1153791 2024-002 Material Weakness Yes ABC
1153792 2024-002 Material Weakness Yes ABC
1153793 2024-001 Material Weakness Yes ABC

Programs

ALN Program Spent Major Findings
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $475,618 Yes 1
16.556 State Domestic Violence and Sexual Assault Coalitions $273,598 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $263,238 Yes 1
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $150,073 Yes 0
16.575 Crime Victim Assistance $94,509 Yes 0
16.017 Sexual Assault Services Formula Program $80,844 Yes 0
93.991 Preventive Health and Health Services Block Grant $73,201 Yes 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $48,867 Yes 0
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $42,046 Yes 0
16.588 Violence Against Women Formula Grants $35,735 Yes 0
16.320 Services for Trafficking Victims $20,927 Yes 0

Contacts

Name Title Type
CKYWM34JGW95 David James Auditee
4024766271 Kiley Wiechman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of federal awards includes federal grant activity of Nebraska Domestic Violence Sexual Assault Coalition, Inc. 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.
The Coalition provided federal awards to subrecipients as detailed above.
The Coalition did not elect to use the ten percent de minimis indirect cost rate as allowed in the Uniform Guidance, 2 CFR 200.414.

Finding Details

Finding 2024-002
Material Weakness in Internal Controls over Compliance for Allowability and Cash Management Identification data: U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550, No. NUF2CE002484, NVF1CE002310, and NUF2CE002568. Criteria: SAS 115 requires communication, in writing, to management and those charge with governance, of material weaknesses identified in an audit. Condition: For 6 of 40 transactions selected for testing, the Coalition was unable to provide support for the approval of the transaction that was identified as a key control in the Coalition’s policies. For these 6 transactions without support the transaction date occurred between March 27, 2024, and June 19, 2024. Cause: A breakdown in the Coalition’s internal controls over allowability and cash management caused the Coalition to be unable to provide support for the selected transactions. Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material missstatement of the financial statement will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: Repeat finding of 2023-002 Recommendation: The Coalition should review its internal control over allowability and cash management and implement changes in order to comply with the required internal control standards. Views of Responsible Officials: Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024.
Finding 2024-002
Material Weakness in Internal Controls over Compliance for Allowability and Cash Management Identification data: U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550, No. NUF2CE002484, NVF1CE002310, and NUF2CE002568. Criteria: SAS 115 requires communication, in writing, to management and those charge with governance, of material weaknesses identified in an audit. Condition: For 6 of 40 transactions selected for testing, the Coalition was unable to provide support for the approval of the transaction that was identified as a key control in the Coalition’s policies. For these 6 transactions without support the transaction date occurred between March 27, 2024, and June 19, 2024. Cause: A breakdown in the Coalition’s internal controls over allowability and cash management caused the Coalition to be unable to provide support for the selected transactions. Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material missstatement of the financial statement will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: Repeat finding of 2023-002 Recommendation: The Coalition should review its internal control over allowability and cash management and implement changes in order to comply with the required internal control standards. Views of Responsible Officials: Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024.
Finding 2024-001
Material Weakness in Internal Controls over Compliance for Allowability and Cash Management Identification data: U.S. Department of Health and Human Services – Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2401NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2201NESTC6. Criteria: SAS 115 requires communication, in writing, to management and those charge with governance, of material weaknesses identified in an audit. Condition: For 11 of 40 transactions, the Coalition was unable to provide support for the approval of the transaction that was identified as a key control in the Coalition’s policies. For these 11 transactions without support the transaction date occurred between January 4, 2024, and August 8, 2024. Cause: A breakdown in the Coalition's internal controls over allowability and cash management caused the Coalition to be unable to provide suppot for the selected transactions. Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonale possibility that a material misstatement of the financial statement will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: Repeat finding of 2023-001 Recommendation: The Coalition should review its internal control over allowability and cash management and implement changes in order to comply with the required internal control standards. Views of Responsible Officials: Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024.