EIN: 476000102
UEI: R445BJM5S9N6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 March 29, 2023 (1245 days ago).
What is a management decision? →2020-001: Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: Department of Homeland Security Award Name: Disaster Grants ? Public Assistance, Nebraska COVID-19, and Hazard Mitigation Grant Program CFDA #: 97.036 and 97.039 CFDA Title: Disaster Grants ? Public Assistance, Nebraska COVID-19, and Hazard Mitigation Grant Program Award Year: 2020 Pass-through Entity: Nebraska Emergency Management Agency Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 District?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by September 30, 2021. The report is late as it was not filed until September 2022. Cause Upon subsequent review by the District?s Accounting staff of 2020 federal expenditures, additional transactions were added to the 2020 transaction list including those related to the Hazard Mitigation Grant Program, notifying the staff that a Uniform Guidance audit was required where previously, expenditures were thought to be below the requirement threshold. The manual tracking process contributed to the late discovery of the additional expenditures. As such, the 2020 audit did not commence until September 2022. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Recommendation We recommended management ensure controls are in place to allow for timely and accurate federal expenditure tracking. Appropriate controls will assist in the completion of subsequent audits in a timely manner. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included at the end of this report after the summary schedule of prior audit findings and status.
Show full finding ▾Hide full finding ▴2020-001: Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: Department of Homeland Security Award Name: Disaster Grants ? Public Assistance, Nebraska COVID-19, and Hazard Mitigation Grant Program CFDA #: 97.036 and 97.039 CFDA Title: Disaster Grants ? Public Assistance, Nebraska COVID-19, and Hazard Mitigation Grant Program Award Year: 2020 Pass-through Entity: Nebraska Emergency Management Agency Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package 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 District?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by September 30, 2021. The report is late as it was not filed until September 2022. Cause Upon subsequent review by the District?s Accounting staff of 2020 federal expenditures, additional transactions were added to the 2020 transaction list including those related to the Hazard Mitigation Grant Program, notifying the staff that a Uniform Guidance audit was required where previously, expenditures were thought to be below the requirement threshold. The manual tracking process contributed to the late discovery of the additional expenditures. As such, the 2020 audit did not commence until September 2022. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Recommendation We recommended management ensure controls are in place to allow for timely and accurate federal expenditure tracking. Appropriate controls will assist in the completion of subsequent audits in a timely manner. Management?s Views and Corrective Action Plan Management?s response is included in ?Management?s Views and Corrective Action Plan? included at the end of this report after the summary schedule of prior audit findings and status.
Management?s Views and Corrective Action Plan 2020-001 ? Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: Department of Homeland Security Award Name: Disaster Grants ? Public Assistance, Nebraska COVID-19, and Hazard Mitigation Grant Program CFDA #: 97.036 and 97.039 CFDA Title: Disaster Grants ? Public Assistance, Nebraska COVID-19, and Hazard Mitigation Grant Program Award Year: 2020 Pass-through Entity: Nebraska Emergency Management Agency The 2020 federal expenditures are identified and maintained manually by the Corporate Accounting Supervisor (or designee), based on communications with management representatives at NPPD responsible for the federal grant projects. Upon subsequent review by NPPD Accounting staff of 2020 federal expenditures, additional transactions were added to the 2020 transaction list including those related to the Hazard Mitigation Grant Program. Management is in agreement with the recommendation and has established additional steps and notifications in the annual review process for determining whether a single audit is required. The Corporate Accounting Supervisor (or designee) will complete a review on or before March 31 to identify whether the threshold has been met for a single audit for the prior year. The Corporate Accounting Supervisor (or designee) will notify the Corporate Accounting Manager and the management representatives at NPPD responsible for federal grant projects of the results of the review. If a review completed prior to March 31 indicated an audit was not required, a follow-up review and related communications will be completed by the Corporate Accounting Supervisor (or designee) on March 31 to ensure there were not any updates made to the transaction list from the initial review which would require the completion of the single audit. Based on the results of the annual reviews, the external auditors will be notified as to whether a single audit is required for the prior year by April 15. Leadership Responsible: Laura Kapustka, Vice President & Chief Financial Officer; Chuck Keep, Corporate Accounting Supervisor Anticipated Completion Date: 03/31/2023
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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