Audit 397719

2025-002 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title IIIB-Grants for Supportive Services and Senior Centers AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2024 through June 30, 2025 Condition: Adequate controls were not in place to ensure the Agency properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Agency does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper expense allocation by program, expenses have been allocated incorrectly to programs for three of the forty transactions sampled. Recommendation: We recommend management implement adequate internal controls to ensure allowable expenses are allocated correctly to programs. Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.

2025-003 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title III B-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title III B-Grants for Supportive Services and Senior Centers AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2024 through June 30, 2025 Condition: Adequate controls were not in place to ensure the Agency properly reported meal counts under the Nutrition Services Incentive Program. As a result, meal counts were underreported. Criteria: Management is responsible for establishing adequate internal controls to ensure meal counts are properly reported. Cause: The Agency does not have adequate internal controls over accumulation and reporting of meal counts. Effect: Because of the lack of proper expense allocation by program, meal counts were incorrectly reported for one location in one of the two of the months sampled. Recommendation: We recommend management implement adequate internal controls to ensure meal counts are properly accumulated and reported for reimbursement. Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure meal counts are correctly accumulated and reported and in accordance with the requirements of the Uniform Guidance.