FAC Explorer

Audit 401989

FY End
2025-06-30
Total Expended
$1.03M
Findings
1
Programs
3
Organization: Madison County, Nebraska (NE)
Year: 2025 Accepted: 2026-05-21
Auditor: MDT LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215406 2025-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.00M Yes 1
93.563 CHILD SUPPORT SERVICES $26,603 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $2,400 Yes 0

Contacts

Name Title Type
YKPCKZFXLUA3 Anne Pruss Auditee
4024543311 Jeff Thoene Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Madison County, Nebraska and is presented on the cash basis of accounting. The information in this schedule 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). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of, the basic financial statements.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County did not elect to use the 10% de minimis indirect cost rate, as allowed under Uniform Guidance.

Finding Details

Finding 2025-002
INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Condition: The County does not have a system of internal control that would provide management with reasonable assurance that the County’s schedule of expenditures of federal awards and related disclosures are complete and presented in accordance with the cash basis of accounting. As such, management requested us to compile the trial balance from the general ledger and prepare a draft of the schedule of expenditure of federal awards, including the related note disclosures. Criteria: As described in our engagement letter, management is responsible for establishing and maintaining internal controls, including monitoring, and for the fair presentation of the schedule of expenditures of federal awards, in conformity with the cash basis of accounting. Cause: Management does not prepare the schedule of expenditures of federal awards in accordance with the cash basis of accounting. Questioned Costs: None Repeat Finding: Yes Potential Effect: The potential exists that a material misstatement of the schedule of expenditures of federal awards could occur and not be prevented or detected by the County’s internal control. Recommendation: We recommend that the County review and approve the proposed auditor adjusting entries and the adequacy of the schedule of the expenditures of federal awards disclosures prepared by the auditors among other procedures as considered necessary by management. Views of Officials: The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustments.