EIN: 470585186
UEI: D7ZJLVNG96J6
Audited by: AMGL, PC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 6, 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 October 6, 2026 (38 days from today).
What is a management decision? →Adequate controls were not in place to ensure the Agency properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Agency does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper expense allocation by program, expenses have been allocated incorrectly to programs for three of the forty transactions sampled. Recommendation: We recommend management implement adequate internal controls to ensure allowable expenses are allocated correctly to programs. Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴2025-002 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title IIIB-Grants for Supportive Services and Senior Centers AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2024 through June 30, 2025 Condition: Adequate controls were not in place to ensure the Agency properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Agency does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper expense allocation by program, expenses have been allocated incorrectly to programs for three of the forty transactions sampled. Recommendation: We recommend management implement adequate internal controls to ensure allowable expenses are allocated correctly to programs. Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.
Adequate controls were not in place to ensure the Agency properly reported meal counts under the Nutrition Services Incentive Program. As a result, meal counts were underreported. Criteria: Management is responsible for establishing adequate internal controls to ensure meal counts are properly reported. Cause: The Agency does not have adequate internal controls over accumulation and reporting of meal counts. Effect: Because of the lack of proper expense allocation by program, meal counts were incorrectly reported for one location in one of the two of the months sampled. Recommendation: We recommend management implement adequate internal controls to ensure meal counts are properly accumulated and reported for reimbursement. Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure meal counts are correctly accumulated and reported and in accordance with the requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴2025-003 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title III B-Grants for Supportive Services and Senior Centers, AL #93.044 COVID-19-Title III B-Grants for Supportive Services and Senior Centers AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2024 through June 30, 2025 Condition: Adequate controls were not in place to ensure the Agency properly reported meal counts under the Nutrition Services Incentive Program. As a result, meal counts were underreported. Criteria: Management is responsible for establishing adequate internal controls to ensure meal counts are properly reported. Cause: The Agency does not have adequate internal controls over accumulation and reporting of meal counts. Effect: Because of the lack of proper expense allocation by program, meal counts were incorrectly reported for one location in one of the two of the months sampled. Recommendation: We recommend management implement adequate internal controls to ensure meal counts are properly accumulated and reported for reimbursement. Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure meal counts are correctly accumulated and reported and in accordance with the requirements of the Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions: The Agency is committed to properly tracking and allocating Federal expenditures. The Agency will create adequate internal control processes to ensure meal counts are correctly accumulated and reported and in accordance with the requirements of the Uniform Guidance.
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on April 15, 2024 — management decision was due October 15, 2024.
Adequate controls were not in place to ensure the Organization properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Organization does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper expense allocation by program, expenses have been allocated incorrectly to programs for two of the forty transactions sampled. Recommendations: We recommend management implement adequate internal controls to ensure allowable expenses are allocated correctly to programs. Management should also review cost allocation plan methods to be sure they are in accordance with the requirements of the Uniform Guidance and implement adequate internal controls to ensure the correct cost allocation is used. View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.
Show full finding ▾Hide full finding ▴2023-003 – Material Weakness in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.045 COVID-19-Title III C-1, C-2-Nutrition Services, AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2022 through June 30, 2023 Condition: Adequate controls were not in place to ensure the Organization properly tracked expense allocation by program. As a result, expenses have been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure expenses are allocated correctly by program. Cause: The Organization does not have adequate internal controls over proper expense allocation by program. Effect: Because of the lack of proper expense allocation by program, expenses have been allocated incorrectly to programs for two of the forty transactions sampled. Recommendations: We recommend management implement adequate internal controls to ensure allowable expenses are allocated correctly to programs. Management should also review cost allocation plan methods to be sure they are in accordance with the requirements of the Uniform Guidance and implement adequate internal controls to ensure the correct cost allocation is used. View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.
View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure expenses are allocated correctly and in accordance with the requirements of the Uniform Guidance.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
Adequate controls were not in place to ensure the Organization properly tracked employee time worked by program. As a result, payroll expenses have possibly been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure employees properly track time worked by program. Cause: The Organization?s time tracking software allows employee time worked to be allocated to administration duties or time off and those hours are then allocated by program based on how the allocated time was spent in that pay period. Effect: Because of the lack of proper tracking of employee time worked, payroll expenses have possibly been allocated incorrectly to programs. Recommendations: We recommend management implement adequate internal controls to ensure allowable general and administrative employee time is allocated based on a continuous average of allocated hours by program. Management should also review cost allocation plan methods to be sure they are in accordance with the requirements of the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average of allocated hours by program.
Show full finding ▾Hide full finding ▴2022-002 ? Significant Deficiency in Internal Control Over Major Federal Programs Program Information: Federal Agency: U.S. Department of Health and Human Services (passed through Nebraska Department of Health and Human Services) Federal Program Title: Special Programs for the Aging Cluster (AL #93.044 Title IIIB-Grants for Supportive Services and Senior Centers, AL #93.045 COVID-19-Title III C-1, C-2-Nutrition Services, AL #93.045 Title III C-1, C-2-Nutrition Services, AL #93.053 Nutrition Services Incentive Program) Grant Award Period: July 1, 2021 through June 30, 2022 Condition: Adequate controls were not in place to ensure the Organization properly tracked employee time worked by program. As a result, payroll expenses have possibly been allocated incorrectly to programs. Criteria: Management is responsible for establishing adequate internal controls to ensure employees properly track time worked by program. Cause: The Organization?s time tracking software allows employee time worked to be allocated to administration duties or time off and those hours are then allocated by program based on how the allocated time was spent in that pay period. Effect: Because of the lack of proper tracking of employee time worked, payroll expenses have possibly been allocated incorrectly to programs. Recommendations: We recommend management implement adequate internal controls to ensure allowable general and administrative employee time is allocated based on a continuous average of allocated hours by program. Management should also review cost allocation plan methods to be sure they are in accordance with the requirements of the Uniform Guidance. View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average of allocated hours by program.
View of Responsible Officials and Planned Corrective Actions: The Organization is committed to properly tracking and allocating Federal expenditures. The Organization has created adequate internal control processes to ensure general and administrative time is allocated based on a monthly average of allocated hours by program.
FAC accepted this audit on May 15, 2022 — management decision was due November 15, 2022.
FAC accepted this audit on May 9, 2021 — management decision was due November 9, 2021.
FAC accepted this audit on March 3, 2020 — management decision was due September 3, 2020.
The Agency failed to accurately track expenses by funding source. The Form A?s that are generated from the Agency?s accounting software to submit to the Nebraska Department of Aging are presented by program, but the total did not reconcile to the total expenses on the general ledger for the year ended June 30, 2019. A variance of $4,987.67 was noted. Criteria: The Agency has to be able to accurately present expenditures of federal awards by program. Cause: The Agency?s accounting software is not set up to use funds. Effect: When expenditures of federal awards are not tracked and accounted for separately, there is an increased risk that federal funds will be used for unallowable or improper purposes. Recommendation: Management should reconcile the Form A?s with the general ledger regularly so expenditures of federal awards can be accurately tracked and presented. Views of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.
Show full finding ▾Hide full finding ▴2019-003 (CFDA #93.044, 93.045, 93.053 Federal Expenditure Reporting) Condition: The Agency failed to accurately track expenses by funding source. The Form A?s that are generated from the Agency?s accounting software to submit to the Nebraska Department of Aging are presented by program, but the total did not reconcile to the total expenses on the general ledger for the year ended June 30, 2019. A variance of $4,987.67 was noted. Criteria: The Agency has to be able to accurately present expenditures of federal awards by program. Cause: The Agency?s accounting software is not set up to use funds. Effect: When expenditures of federal awards are not tracked and accounted for separately, there is an increased risk that federal funds will be used for unallowable or improper purposes. Recommendation: Management should reconcile the Form A?s with the general ledger regularly so expenditures of federal awards can be accurately tracked and presented. Views of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.
Views of Responsible Officials and Planned Corrective Actions: Management will implement procedures to reconcile expenditures of federal awards to ensure expenditures can be accurately tracked and reported.
2018-008
FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 2, 2018 — management decision was due July 2, 2018.
FAC accepted this audit on December 5, 2016 — management decision was due June 5, 2017.
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