EIN: 363826958
UEI: RMVNQ7XMMKJ4
Audited by: Lutz & Company, PC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 13, 2026 (52 days ago).
What is a management decision? →FAC accepted this audit on January 2, 2025 — management decision was due July 2, 2025.
The Organization does not have a formalized policy. Additionally, the subrecipient agreements were missing required information and audit report findings were not reviewed and followed‐up on. Cause: Adequate internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Effect: Certain compliance elements related to subrecipient monitoring were not met as a result of ineffective controls. Questioned Costs: None Context/Sampling: There were 11 subrecipients during the year, of which 3 were selected for review. Repeat Finding from Prior Year: No Recommendation: Management should implement a formal subrecipient monitoring policy using the guidance of 2 CFR 200.332 and update the subrecipient agreements to include all required information. Additionally, audit findings should be followed up on. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Family Planning Services AL #93.217 Award No. FPHPA006563, FPHPA006619 Criteria: 2 CFR 200.331 requires that pass‐through entities disbursing federal funds to subrecipients have a formalized policy for identifying the subrecipient meets the applicable requirements, for evaluating risk, for monitoring subrecipient activity, and for ensuring accountability of For‐Profit Subrecipients, if applicable. Additionally, certain information regarding the federal award is required to be communicated to the subrecipient. During monitoring activities, the pass‐through entity is required to obtain the subrecipient’s audit reports so any findings can be evaluated by the pass‐through entity’s management. Condition: The Organization does not have a formalized policy. Additionally, the subrecipient agreements were missing required information and audit report findings were not reviewed and followed‐up on. Cause: Adequate internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Effect: Certain compliance elements related to subrecipient monitoring were not met as a result of ineffective controls. Questioned Costs: None Context/Sampling: There were 11 subrecipients during the year, of which 3 were selected for review. Repeat Finding from Prior Year: No Recommendation: Management should implement a formal subrecipient monitoring policy using the guidance of 2 CFR 200.332 and update the subrecipient agreements to include all required information. Additionally, audit findings should be followed up on. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Health and Human Services, Family Planning Services, AL #93.217 Subrecipient Monitoring: Noncompliance and Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization does not have a formalized policy. Additionally, audit report findings were not reviewed and followed‐up on. Responsible Individuals: Joanna Murray, Executive Director Corrective Action Plan: Procedures will be developed to ensure proper subrecipient monitoring. Additionally, audit findings will be followed‐up on. Anticipated Completion Date: June 2025
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), the Organization must submit information related to first-tier subawards that result in an obligation of $30,000 or more in federal funds. The information must be summited through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Questioned costs: n/a Context: None of the 11 required FSRS report submissions were completed. A summary of the compliance finding is as follows: "See Schedule of Findings and Questioned Costs for chart/table" Effect or Potential Effect: Required subaward and financial information is not being reported to the FSRS. Accordingly, data available to the public via USASpending.gov is incomplete or inaccurate. Recommendation: The Organization should adopt an internal control procedure that allows them to consistently identify subawards that fall within the requirements for FFATA reporting. Repeat Finding: No View of Responsible Officials: See page 23.
Show full finding ▾Hide full finding ▴2021-002 Title X Family Planning ALN 93.217 U.S. Department of Health and Human Services Award No. FPHPA006467 Criteria or Specific Requirement: Reporting Type of Finding: Material Weakness in Internal Control Over Compliance; Non-compliance with Reporting Requirement Condition: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), the Organization must submit information related to first-tier subawards that result in an obligation of $30,000 or more in federal funds. The information must be summited through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Questioned costs: n/a Context: None of the 11 required FSRS report submissions were completed. A summary of the compliance finding is as follows: "See Schedule of Findings and Questioned Costs for chart/table" Effect or Potential Effect: Required subaward and financial information is not being reported to the FSRS. Accordingly, data available to the public via USASpending.gov is incomplete or inaccurate. Recommendation: The Organization should adopt an internal control procedure that allows them to consistently identify subawards that fall within the requirements for FFATA reporting. Repeat Finding: No View of Responsible Officials: See page 23.
FINDING Reference Number: 2021-002 VIEWS OF RESPONSIBLE OFFICIALS Management acknowledges it did not submit the required FFATA reporting in a timely manner. PERSONS RESPONSIBLE FOR CORRECTIVE ACTION Accounting Coordinator CORRECTIVE ACTION PLAN Management has developed the following to ensure FFATA reports are timely filed: 1. The organization has developed a process by which all FFATA reports will be submitted in a timely manner, in accordance with the requirements outlined in the Uniform Guidance. ANTICIPATED COMPLETION DATE April 1, 2022
FAC accepted this audit on November 10, 2020 — management decision was due May 10, 2021.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Nebraska →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
