Finding 1057631 (2023-001)

Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting Identification data: U.S. Department of Health and Human Services (HHS) – CCDF Cluster, Child Care and Development Block Grant, Assistance Listing No. 93.575, Agreement Identifying No. 2301NECCDD. Criteria: As stated in subaward No. 2301NECCDD signed with the pass-through grantor, Nebraska Department of Health and Human Services (NE DHHS), the Foundation was required to submit two semi-annual work plan activity reports to NE DHHS utilizing the reporting template provided by NE DHHS. Condition: The Foundation did not submit one of the two semi-annual workplans as required. Cause: A breakdown in the Foundation’s internal controls over reporting did not allow the Foundation to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Foundation from complying with the requirements of the program. Identification of a Repeat Finding: New finding. Recommendation: The Foundation should review its system of internal control over reporting to determine improvements that can be made to ensure the Foundation has processes for remaining in compliance with all reporting criteria identified above. Views of Responsible Officials: To ensure reports are submitted on time to the reporting agency from Nebraska Children and Families Foundation, the Foundation will: 1) All (sub)awards will by reviewed by the Program Lead responsible for deliverables included in the (sub)award agreement. All requirements, including but not limited to reporting requirements, will also be sent to the Program Lead’s supervisor for approval. 2) If necessary, reporting requirements are shared with the contracts and legal department. 3) The Program Lead will complete the required reports before they are due to the awarding agency and sent to their supervisor. 4) The supervisor will review and approve the reports. The supervisor will return with approval or indicate the revision needed. 5) Upon final approval, the Program Lead, or appropriate staff, will submit the report to the awarding agency before the deadline and copy the transmission to their supervisor. 6) The Program Lead will archive the report on the Foundation’s secure data storage site.