EIN: 470531340
UEI: LKUGXD4LLNF3
Audited by: Eide Bailly LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 23, 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 August 23, 2026 (16 days ago).
What is a management decision? →The Agency calculated the value of its in-kind contributions, which were included in the Agency’s matching calculation, using the State of Nebraska minimum wage. The calculations contained errors as the wage rate used was not properly updated. Cause: The Agency’s internal controls in place to review the calculation of the valuation of the in-kind contributions did not identify errors in the calculation. Effect: The matching calculation was understated for all months reported for the fiscal year ended June 30, 2025 as the wage rate used had not been updated since 2022. The result of the errors did not result in material noncompliance as sufficient matching funds were obtained from other sources. Questioned Costs: None. While there were errors in the calculation of the valuation of in-kind volunteer hours, the errors did not impact federal funds awarded, nor did they have an impact on the Agency’s compliance with the required minimum matching calculation. Context: Three out of twelve monthly reports which included the in-kind contribution calculation were tested. Errors in the testing were identified in all three months tested. Repeat Finding from Prior Years: No. Recommendation: We recommend that management implement policies and internal control procedures to ensure the proper value is assigned to in-kind contributions. Views of Responsible Officials: Management agrees with the findings. Subsequent to year-end, management has implemented a control process whereby the in-kind calculation is checked against the current State of Nebraska minimum wage rate.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Federal Financial Assistance Listing #93.044/93.045/93.053 – Aging Cluster Matching, Level of Effort, Earmarking Material Weakness in Internal Control Over Compliance and Noncompliance Deemed Not Material Criteria: 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 conditions of the federal award. Condition: The Agency calculated the value of its in-kind contributions, which were included in the Agency’s matching calculation, using the State of Nebraska minimum wage. The calculations contained errors as the wage rate used was not properly updated. Cause: The Agency’s internal controls in place to review the calculation of the valuation of the in-kind contributions did not identify errors in the calculation. Effect: The matching calculation was understated for all months reported for the fiscal year ended June 30, 2025 as the wage rate used had not been updated since 2022. The result of the errors did not result in material noncompliance as sufficient matching funds were obtained from other sources. Questioned Costs: None. While there were errors in the calculation of the valuation of in-kind volunteer hours, the errors did not impact federal funds awarded, nor did they have an impact on the Agency’s compliance with the required minimum matching calculation. Context: Three out of twelve monthly reports which included the in-kind contribution calculation were tested. Errors in the testing were identified in all three months tested. Repeat Finding from Prior Years: No. Recommendation: We recommend that management implement policies and internal control procedures to ensure the proper value is assigned to in-kind contributions. Views of Responsible Officials: Management agrees with the findings. Subsequent to year-end, management has implemented a control process whereby the in-kind calculation is checked against the current State of Nebraska minimum wage rate.
Material Weakness in Internal Control over Compliance – Matching, Level of Effort, Earmarking Identification of the Federal Program: Aging Cluster – 93.044/93.045/93.053 Criteria: 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 conditions of the federal award. Condition: The Agency calculated the value of its in-kind contributions, which were included in the Agency’s matching calculation, using the State of Nebraska minimum wage. The calculations contained errors as the wage rate used was not properly updated. Responsible Individuals: Hope Houessoukpe, Fiscal Officer Planned Corrective Action: Management agrees with the findings. Subsequent to yearend, management has implemented a control process whereby the in-kind calculation is checked against the State of Nebraska minimum wage rate. Anticipated Completion Date: June 30, 2026
FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
The Agency selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in the Agency?s Period 2 submission, the reported patient service revenue amounts were not reduced by bad debts, as required by the terms and conditions of the federal award. Cause: The Agency did not have an effective internal control process in place to ensure review and approval of the lost revenue calculation claimed under the federal program and the report submitted for Period 2 was accurate and in accordance with the terms and conditions of the federal award. Effect: The reporting to HHS for Period 2 was considered incorrect. The Agency did not properly report patient service revenue, as gross patient revenue was not reduced by bad debt expense. The impact of the bad debts would have been to increase lost revenue by $48,639. Questioned Costs: None. Had the Agency properly reduced patient service revenue by bad debts for the periods reported, lost revenue would have been $1,665,089 compared to the $1,616,450 reported. Context: Key line items were tested on the Period 2 HHS report. Recommendation: We recommend the Agency enhance its existing internal control processes to ensure the lost revenue calculation claimed meets the requirements of the federal program and to correct the lost revenue calculation in future required reports. Views of Responsible Officials and Planned Corrective Action: Management agrees with the noted finding. However, had the Agency reported the correct lost revenue figures, the Agency satisfactorily incurred eligible expenses and lost revenue in excess of funding expended. Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award.
Show full finding ▾Hide full finding ▴Finding No. 2022-001 Federal Program: Federal Assistance Listing #93.498 US Department of Health and Human Services Provider Relief Fund Activities Allowed/Allowable Costs Material Weakness in Internal Control Over Compliance Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance 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 conditions of the federal award. Condition: The Agency selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in the Agency?s Period 2 submission, the reported patient service revenue amounts were not reduced by bad debts, as required by the terms and conditions of the federal award. Cause: The Agency did not have an effective internal control process in place to ensure review and approval of the lost revenue calculation claimed under the federal program and the report submitted for Period 2 was accurate and in accordance with the terms and conditions of the federal award. Effect: The reporting to HHS for Period 2 was considered incorrect. The Agency did not properly report patient service revenue, as gross patient revenue was not reduced by bad debt expense. The impact of the bad debts would have been to increase lost revenue by $48,639. Questioned Costs: None. Had the Agency properly reduced patient service revenue by bad debts for the periods reported, lost revenue would have been $1,665,089 compared to the $1,616,450 reported. Context: Key line items were tested on the Period 2 HHS report. Recommendation: We recommend the Agency enhance its existing internal control processes to ensure the lost revenue calculation claimed meets the requirements of the federal program and to correct the lost revenue calculation in future required reports. Views of Responsible Officials and Planned Corrective Action: Management agrees with the noted finding. However, had the Agency reported the correct lost revenue figures, the Agency satisfactorily incurred eligible expenses and lost revenue in excess of funding expended. Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award.
Finding No. 2022-001 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 conditions of the federal award. Condition: The Agency selected option I to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the base calendar year of 2019. For all periods reported in the Agency?s Period 2 submission, the reported patient service revenue amounts were not reduced by bad debts, as required by the terms and conditions of the federal award. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, the Agency incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, the Agency would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Nancy Chase, Chief Financial Officer
FAC accepted this audit on December 27, 2021 — management decision was due June 27, 2022.
FAC accepted this audit on December 16, 2020 — management decision was due June 16, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
FAC accepted this audit on December 20, 2016 — management decision was due June 20, 2017.
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.
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