Finding 485942 (2023-004)

Department of Homeland Security, State of Nebraska Office of Emergency Management Agency, 97.039, DR‐4420‐NE‐0017 Hazard Mitigation Grant Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: Certain line items in the reports submitted for the quarters ended 6/30/2023 and 9/30/2023 contained costs from the incorrect period. Cause: The District utilized the “Job Analysis Report” and was unaware the report contained costs that were from the incorrect period. Effect: The District’s control process and procedures did not detect or correct the errors. Questioned Costs: No questioned costs over $25,000. Context/Sampling: Nonstatistical sampling was used. There were four quarterly reports submitted throughout the fiscal year. As such, two reports were selected for testing. Key line items were identified within the reports for testing. Repeat Finding form Prior Year: No Recommendation: We recommend the District review the process surrounding the data utilized to put together the quarterly reports submitted to ensure the correct amounts are used and are properly supported. Views of Responsible Officials: Management agrees with the finding.