FAC Explorer

Finding 1236115 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-23
Audit: 411744
Organization: LEAGUE OF HUMAN DIGNITY INC (NE)
Auditor: LENGEMANN & ASSOCIATES PC

AI Summary

  • Core Issue: The League failed to meet the audit requirements outlined in Uniform Audit Guidance Subpart F, specifically § 200.512 regarding report submission.
  • Impacted Requirements: Non-compliance with the report submission deadline under Uniform Audit Guidance Subpart F - Audit Requirements § 200.512.
  • Recommended Follow-up: The League needs to adhere to the submission guidelines in Uniform Audit Guidance Subpart F and implement the corrective action plan.

Finding Text

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.

Corrective Action Plan

The corrective action plan for the internal control material weakness, timely reporting (2025-003), is summarized as follows: Corrective Action Planned: The previous auditor was not responsive and the organization had to engage with a new auditor. Going forward, the League has a process in place for timely audit completion and submission. Anticipated Completion Date: End of audit process, September 2026. Responsible: Management and Board of Directors.

Categories

Material Weakness

Other Findings in this Audit

  • 1236113 2025-001
    Material Weakness Repeat
  • 1236114 2025-002
    Material Weakness Repeat

Programs in Audit

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