Nebraska Domestic Violence Sexual Assault Coalition Inc

Material Weakness in Internal Controls over Compliance for Allowability and Cash Management Identification data: U.S. Department of Health and Human Services – Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2401NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2201NESTC6. Criteria: SAS 115 requires communication, in writing, to management and those charge with governance, of material weaknesses identified in an audit. Condition: For 11 of 40 transactions, the Coalition was unable to provide support for the approval of the transaction that was identified as a key control in the Coalition’s policies. For these 11 transactions without support the transaction date occurred between January 4, 2024, and August 8, 2024. Cause: A breakdown in the Coalition's internal controls over allowability and cash management caused the Coalition to be unable to provide suppot for the selected transactions. Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonale possibility that a material misstatement of the financial statement will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: Repeat finding of 2023-001 Recommendation: The Coalition should review its internal control over allowability and cash management and implement changes in order to comply with the required internal control standards. Views of Responsible Officials: Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024.

Material Weakness in Internal Controls over Compliance for Allowability and Cash Management Identification data: U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550, No. NUF2CE002484, NVF1CE002310, and NUF2CE002568. Criteria: SAS 115 requires communication, in writing, to management and those charge with governance, of material weaknesses identified in an audit. Condition: For 6 of 40 transactions selected for testing, the Coalition was unable to provide support for the approval of the transaction that was identified as a key control in the Coalition’s policies. For these 6 transactions without support the transaction date occurred between March 27, 2024, and June 19, 2024. Cause: A breakdown in the Coalition’s internal controls over allowability and cash management caused the Coalition to be unable to provide support for the selected transactions. Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material missstatement of the financial statement will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: Repeat finding of 2023-002 Recommendation: The Coalition should review its internal control over allowability and cash management and implement changes in order to comply with the required internal control standards. Views of Responsible Officials: Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024.

Material Weakness in Internal Controls over Compliance for Allowability and CashManagement Identification data: U.S. Department of Health and Human Services – Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6. Criteria: SAS 115 requires communication, in writing, to management and those charge with governance, of material weaknesses identified in an audit. Condition: For 11 of 30 transactions selected for testing, the Coalition was unable to provide support for the approval of the transaction that was identified as a key control in the Coalition’s policies. Cause: A breakdown in the Coalition’s internal controls over allowability and cash management caused the Coalition to be unable to provide support for the selected transactions. Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statement will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its internal control over allowability and cash management and implement changes in order to comply with the required internal control standards. Views of Responsible Officials: Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll.

Material Weakness in Internal Controls over Compliance for Allowability and CashManagement Identification data: U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484. Criteria: SAS 115 requires communication, in writing, to management and those charge with governance, of material weaknesses identified in an audit. Condition: For 18 of 41 transactions selected for testing, the Coalition was unable to provide support for the approval of the transaction that was identified as a key control in the Coalition’s policies. Cause: A breakdown in the Coalition’s internal controls over allowability and cash management caused the Coalition to be unable to provide support for the selected transactions. Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statement will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its internal control over allowability and cash management and implement changes in order to comply with the required internal control standards. Views of Responsible Officials: Timesheets are approved by directors and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, a Payroll Review Report has been developed and presented to and approved by the Executive Director at the issuance of each payroll.

Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.

Material Audit AdjustmentsIdentification data: Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484. Criteria: SAS 115 requires communication, in writing, to management and those charged with governance, of material weaknesses identified in an audit. Condition and context: A material audit adjustment was proposed that was not identified by The Coalition’s internal control system. Cause: Management did not identify an adjustment necessary to present the financial statements in accordance with U.S. GAAP. A material audit adjustment was proposed to correct an account balance. Effect or Potential Effect: The control deficiency is a material weakness that results in a material misstatement of the financial statements that was not prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: Management should review the financial statements to ensure all necessary adjustments are made and balances are reflected accurately. Responsible Official’s Response: Management will review the year-end financial statements to detect and correct any necessary adjustments.

Financial Statement Preparation Identification data: Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484. Criteria: SAS 115 requires communication, in writing, to management and those charged with governance, of material weaknesses identified in an audit. Condition and context: The Coalition does not have an internal control system designed to provide for the preparation of the financial statements being audited, including the schedule of expenditures of federal awards and note disclosures. Cause: The Coalition’s accounting personnel do not have the expertise to prepare the financial statements, including note disclosures and the schedule of expenditures of federal awards in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statements will not be prevented, or detected and corrected, on a timely basis. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should continue to rely on the board for review of the financial statements, including note disclosures and the schedule of expenditures of federal awards. The Coalition may consider searching for a qualified volunteer to review the Coalition’s financial statements. Responsible Official’s Response: The Coalition’s accounting staff will complete ongoing training to supplement their current skills. Financial professionals will be sought when reviewing potential board member candidates.