Finding 953749 (2024-003)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-03-14
Audit: 295112
Organization: The Center for Rural Affairs (NE)
Auditor: Hbe LLP

AI Summary

  • Answer: Management and the Board will create a new policy for the self-insured health insurance plan.
  • Trend: This policy will include a review of reserve levels every two years and a plan for cost allocation related to Federal awards.
  • List: Follow up to ensure the policy is drafted, adopted, and implemented as planned.

Finding Text

Responsible Official's Response: Management and the Board of Directors will draft and adopt a policy related to the self-insured health insurance plan, which includes an analysis of reserve levels at least biennially and a cost allocation plan for claiming costs under Federal awards.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 377306 2024-003
    Material Weakness
  • 377307 2024-003
    Material Weakness
  • 953748 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
59.046 Microloan Program $1.92M
10.870 Rural Microentrepreneur Assistance Program $830,893
10.767 Intermediary Relending Program $430,535
10.351 Rural Business Development Grant $256,078
59.050 Prime Technical Assistance $145,197
59.043 Women's Business Ownership Assistance $132,651
10.902 Soil and Water Conservation $104,990
10.334 Enhancing Agricultural Opportunities for Military Veterans Competitive Grants Program $97,619
10.500 Cooperative Extension Service $92,526
21.027 Coronavirus State and Local Fiscal Recovery Funds $91,486
10.460 Risk Management Education Partnerships $87,403
10.382 Usda Rural Development $49,739
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $42,254
10.175 Farmers Market and Local Food Promotion Program (b) $33,028
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $22,765
10.170 Specialty Crop Block Grant Program - Farm Bill $10,309
10.311 Beginning Farmer and Rancher Development Program $4,826
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $4,235
10.575 Farm to School Grant Program $808