FAC Explorer

Audit 411744

FY End
2025-08-31
Total Expended
$9.45M
Findings
3
Programs
5
Organization: LEAGUE OF HUMAN DIGNITY INC (NE)
Year: 2025 Accepted: 2026-09-23
Auditor: LENGEMANN & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236113 2025-001 Material Weakness Yes B
1236114 2025-002 Material Weakness Yes B
1236115 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $8.00M Yes 1
93.432 ACL CENTERS FOR INDEPENDENT LIVING $1.04M Yes 1
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $116,468 Yes 0
93.369 ACL INDEPENDENT LIVING STATE GRANTS $70,359 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $35,407 Yes 0

Contacts

Name Title Type
T8LMCCHTMER4 Amy Jeanneret Auditee
4024417871 Bryan Swartz Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of the League of Human Dignity, Inc., under programs of the federal government for the year ended August 31, 2025. 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). Because the Schedule presents only a selected portion of the operations of the League of Human Dignity, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the League of Human Dignity, Inc., the League of Human Dignity Building Corporation, the League of Human Dignity Metro Housing Developing Corporation, or the League of Human Dignity Central Nebraska Housing Corporation.
Expenditures reported on the Schedule are reported on the accrual 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.
Of the federal expenditures presented in the Schedule, the League of Human Dignity, Inc., provided no federal awards to subrecipients.
The League of Human Dignity, Inc., has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Reference Number Material Weakness 2025-001 Did not follow Uniform Audit Guidance Subpart F-Audit Requirements § 200.500. Criteria or Specific Requirement: Uniform Audit Guidance Subpart F-Audit Requirements § 200.500. Condition: The League did not follow Uniform Audit Guidance Subpart F-Audit Requirements. Effect: The League is not in compliance with Uniform Audit Guidance Subpart F -§ 200.500. Cause: Financial Statements are not presented fairly in all material respects in accordance with generally accepted accounting principles and the schedule of expenditures of Federal awards is not stated in all material respects in relation to the auditee's financial statements as a whole. Recommendation: The League should follow the Uniform Audit Guidance Subpart F-Audit Requirements § 200.500. Response: See Corrective Action Plan.
Finding 2025-002
Reference Number Material Weakness 2025-002 Did not follow Uniform Audit Guidance Subpart E-Cost Principles. Criteria or Specific Requirement: Uniform Audit Guidance Subpart E-Cost Principles. Condition: The League did not follow Uniform Audit Guidance Subpart E-Cost Principles. Effect: The League is not in compliance with Uniform Audit Guidance Subpart E-Cost Principles. Cause: When applying the de minimis rate, costs must be consistently charged as either direct or indirect costs and may not be double charged or inconsistently charged as both. Costs must be consistent with these cost principles and support the accumulation of costs as required by these cost principles, including maintaining adequate documentation to support costs charged to the Federal award. Likely Questioned Costs: De Minimis Questioned Costs: $879,207 Inconsistent with Cost Principles and Inadequate Documentation Questioned Costs: $495,730 Recommendation: The League should follow the Uniform Audit Guidance Subpart E-Cost Principles. Response: See Corrective Action Plan.
Finding 2025-003
Reference Number Material Weakness 2025-003 Did not follow Uniform Audit Guidance Subpart F-Audit Requirements § 200.512 a Report submission. Criteria or Specific Requirement: Uniform Audit Guidance Subpart F-Audit Requirements § 200.512 Report submission. Condition: The League did not audit requirements under Uniform Audit Guidance Subpart § 200.512 Report submission. Effect: The League is not in compliance with Uniform Audit Guidance Subpart F -Audit Requirements § 200.512 Report submission. Cause: The League did not approve and submit by the deadline. Recommendation: The League should follow the Uniform Audit Guidance Subpart F -Audit Requirements § 200.512 Report submission. Response: See Corrective Action Plan.