Nebraska Auditor of Public Accounts letter to Speaker Arch on the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (November 26, 2025)
Summary
Nebraska State Auditor Mike Foley wrote to Speaker John Arch on November 26, 2025, as 2023 Neb. Laws, L.B. 814, § 35 directs, with the Statewide Single Audit findings for the fiscal year ended June 30, 2024 on the Coronavirus State and Local Fiscal Recovery Funds. Finding 2024-069 says the State lacked procedures to ensure that worker retention and incentive grants, premium pay and grants to beneficiaries met the program’s rules and that behavioral healthcare spending was documented; it reports $512,698 in known questioned costs and repeats Finding 2023-061. Finding 2024-070, a repeat of 2023-062, says the Department of Administrative Services lacked procedures to report CSLFRF obligations and expenditures accurately. One tested payment included $3,325 for Henry Doorly Zoo backstage passes and memberships.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Full text
NEBRASKA AUDITOR OF PUBLIC ACCOUNTS
Mike Foley Mike.Foley@nebraska.gov
State Auditor PO Box 98917
State Capitol, Suite 2303
Lincoln, Nebraska 68509
402-471-2111, FAX 402-471-3301
auditors.nebraska.gov
November 26, 2025
Senator John Arch, Speaker of the Legislature
State Capitol, Room 2103
Lincoln, NE 68509
Dear Speaker Arch:
Per 2023 Neb. Laws, L.B. 814, § 35, the Auditor of Public Accounts (APA) has been directed to provide a summary
of testing performed during the Statewide Single Audit of the Coronavirus State and Local Fiscal Recovery Funds
(CSLFRF). Specifically, that legislation requires the following:
It is the intent of the Legislature that the Auditor of Public Accounts use the appropriation to this program to examine
the use of funds received under the federal American Rescue Plan Act of 2021 and appropriated by the Legislature
for FY2023-24 and FY2024-25. The analysis for each fiscal year shall include summaries of testing performed
regarding such funds for the Statewide Single Audit during each of the previous fiscal years.
The audit work for the fiscal year ended June 30, 2025, remains ongoing, and it will be reported upon accordingly;
however, testing for the fiscal years ended June 30, 2022, June 30, 2023, and June 30, 2024, has been completed,
and the Statewide Single Audits were issued on March 30, 2023, March 20, 2024, and March 25, 2025, respectively.
Those completed audits included examining, on a test basis, evidence regarding the State of Nebraska’s compliance
with Federal laws and regulations pertinent to the CSLFRF program.
It should be noted that Neb. Rev. Stat. § 84-311 (Supp. 2025) prohibits the APA from disclosing working papers,
which would include the testing performed, to anyone except those individuals and entities expressly authorized by
statute to access them. Because this letter constitutes a public record and must be made readily available to the
public, I have included herein only the findings included in the Statewide Single Audit for the fiscal year ended
June 30, 2024, on the CSLFRF grant monies. I refer you to the letter sent to you on December 6, 2023, for the
findings included in the Statewide Single Audit for the fiscal year ended June 30, 2022, on the CSLFRF grant
monies and the letter sent to you on October 21, 2024, for the findings included in the Statewide Single audit for
the fiscal year ended June 30, 2023. The entire reports are available on the APA’s web page (auditors.nebraska.gov)
under the “Reports by Agency” or “By Year Issued” headings.
State of Nebraska Single Audit Report Finding 2024-069
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability
Grant Number & Year: SLFRP1965, March 3, 2021, through December 31, 2024
Federal Grantor Agency: U.S. Department of the Treasury
Criteria: 31 CFR § 35.6(b) (July 1, 2023) states, in relevant part, the following:
A recipient may use funds to respond to the public health emergency or its negative economic impacts if the use meets
the criteria provided in paragraph (b)(1) of this section or is enumerated in paragraph (b)(3) of this section; provided
that, in case of a use of funds for a capital expenditure under paragraph (b)(1) or (b)(3) of this section, the use of
funds must also meet the criteria provided in paragraph (b)(4) of this section. Treasury may also articulate additional
eligible programs, services, or capital expenditures from time to time that satisfy the eligibility criteria of this
paragraph (b), which shall be eligible under this paragraph (b).
-1-
(1) Identifying eligible responses to the public health emergency or its negative economic impacts.
(i) A program, service, or capital expenditure is eligible under this paragraph (b)(1) if a recipient identifies
a harm or impact to a beneficiary or class of beneficiaries caused or exacerbated by the public health
emergency or its negative economic impacts and the program, service, or capital expenditure responds
to such harm.
(ii) A program, service, or capital expenditure responds to a harm or impact experienced by an identified
beneficiary or class of beneficiaries if it is reasonably designed to benefit the beneficiary or class of
beneficiaries that experienced the harm or impact and is related and reasonably proportional to the
extent and type of harm or impact experienced.
****
(3) Enumerated eligible uses: Responses presumed reasonably proportional. A recipient may use funds to
respond to the public health emergency or its negative economic impacts on a beneficiary or class of
beneficiaries for one or more of the following purposes unless such use is grossly disproportionate to the
harm caused or exacerbated by the public health emergency or its negative economic impacts:
****
(ii) Responding to the negative economic impacts of the public health emergency for purposes including:
****
(D) Assistance to tourism, travel, hospitality, and other impacted industries for programs, services, or
capital expenditures, including support for payroll costs and covered benefits for employees,
compensating returning employees, support for operations and maintenance of existing equipment
and facilities, and technical assistance[.]
31 CFR § 35.6(c) (July 1, 2023) states the following:
Providing premium pay to eligible workers. A recipient may use funds to provide premium pay to eligible workers of
the recipient who perform essential work or to provide grants to eligible employers that have eligible workers who
perform essential work, provided that any premium pay or grants provided under this paragraph (c) must respond to
eligible workers performing essential work during the COVID–19 public health emergency. A recipient uses
premium pay or grants provided under this paragraph (c) to respond to eligible workers performing essential work
during the COVID–19 public health emergency if:
(1) The eligible worker’s total wages and remuneration, including the premium pay, is less than or equal to 150
percent of the greater of such eligible worker’s residing State’s or county’s average annual wage for all
occupations as defined by the Bureau of Labor Statistics’ Occupational Employment and Wage Statistics;
(2) The eligible worker is not exempt from the Fair Labor Standards Act overtime provisions (29 U.S.C. 207);
or
(3) The recipient has submitted to the Secretary a written justification that explains how providing premium pay
to the eligible worker is responsive to the eligible worker performing essential work during the COVID–19
public health emergency (such as a description of the eligible workers’ duties, health, or financial risks faced
due to COVID–19, and why the recipient determined that the premium pay was responsive despite the
worker’s higher income).
[Emphasis added]
31 CFR § 35.3 (July 1, 2023) defines “premium pay,” in relevant part, as follows:
Premium pay means an amount of up to $13 per hour that is paid to an eligible worker, in addition to wages or
remuneration the eligible worker otherwise receives, for all work performed by the eligible worker during the COVID–
19 public health emergency. Such amount may not exceed $25,000 in total over the period of performance with
respect to any single eligible worker.
-2-
H.J. Res 7 (2023) states the following:
Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That,
pursuant to section 202 of the National Emergencies Act (50 U.S.C. 1622), the national emergency declared by the
finding of the President on March 13, 2020, in Proclamation 9994 (85 Fed. Reg. 15337) is hereby terminated.
Approved April 10, 2023.
Additionally, the “Final Rule” was released by the U.S. Department of the Treasury on January 6, 2022.
The Final Rule, Section II. Eligible Uses, A. Public Health and Negative Economic Impacts, 1. General Provisions:
Structure and Standards, a. Standards for Identifying a Public Health or Negative Economic Impact, Standards:
Designating a Negative Economic Impact, states the following, in relevant part:
(Page 4344) First, there must be a negative economic impact, or an economic harm, experienced by an individual or
a class. The recipient should assess whether, and the extent to which, there has been an economic harm, such as loss
of earnings or revenue, that resulted from the COVID-19 public health emergency. A recipient should first consider
whether an economic harm exists and then whether this harm was caused or made worse by the COVID-19 public
health emergency.
****
Second, the response must be designated to address the identified economic harm or impact resulting from or
exacerbated by the public health emergency. In selecting responses, the recipient must assess whether, and the extent
to which, the use would respond to or address this harm or impact.
****
Responses must be reasonably designed to benefit the individual or class that experienced the negative economic
impact or harm. Uses of funds should be assessed based on their responsiveness to their intended beneficiary and the
ability of the response to address the impact or harm experienced by that beneficiary.
Responses must also be related and reasonably proportional to the extent and type of harm experienced.
The Final Rule, Section II. Eligible Uses, A. Public Health and Negative Economic Impacts, 4. General Provisions:
Other, a. Public Sector Capacity and Workforce, states the following, in relevant part:
(Page 4386) The final rule allows for an expanded set of eligible uses to restore and support public sector employment.
Eligible uses include hiring up to a pre-pandemic baseline that is adjusted for historic underinvestment in the public
sector, providing additional funds for employees who experienced pay cuts or were furloughed, avoiding layoffs,
providing worker retention incentives, and paying for ancillary administrative costs related to hiring.
****
The final rule provides two options to restore pre-pandemic employment, depending on recipient’s needs. Under the
first and simpler option, recipients may use SLFRF funds to rehire staff for pre-pandemic positions that were unfilled
or were eliminated due the pandemic without undergoing further analysis. Under the second option, the final rule
provides recipients an option to hire above the pre-pandemic baseline, by adjusting the pre-pandemic baseline for
historical growth in public sector employment over time, as well as flexibility on roles for hire.
****
To pursue the second option, recipients should undergo the analysis provided below. In short, this option allows
recipients to pay for payroll and covered benefits associated with the recipient increasing its number of budgeted full-
time equivalent employees (FTEs) up to 7.5 percent above its pre-pandemic employment baseline, which adjusts for
the continued underinvestment in state and local governments since the Great Recession.
****
-3-
Funds may be used to maintain current compensation levels, with adjustments for inflation, in order to prevent layoffs
that would otherwise be necessary. Recipients must be able to substantiate that layoffs were likely in the absence of
SLFRF funds and would be substantially due to the public health emergency or its negative economic impacts (e.g.,
fiscal pressures on state and local budgets) and should document their assessment.
****
Funds may be used to provide worker retention incentives, which are designed to persuade employees to remain with
the employer as compared to other employment options. Recipients must be able to substantiate that the employees
were likely to leave employment in the absence of the retention incentive and should document their assessment.
****
All worker retention incentives must be narrowly tailored to need and should not exceed incentives traditionally
offered by the recipient or compensation that alternative employers may offer to compete for the employees. Further,
because retention incentives are intended to provide additional incentive to remain with the employer, they must be
entirely additive to an employee’s regular rate of wages and other remuneration and may not be used to reduce or
substitute for an employee’s normal earnings. Treasury will presume that retention incentives that are less than 25
percent of the rate of base pay for an individual employee or 10 percent for a group or category of employees are
reasonably proportional to the need to retain employees, as long as the other requirements are met.
The Final Rule, Footnote 230 states the following, in relevant part:
(Page 4379) Ultimately, recipients must comply with the eligible use requirements and any other applicable laws or
requirements and are responsible for the actions of their subrecipients or beneficiaries.
Per 2 CFR § 1000.10 (January 1, 2024), “[T]he Department of the Treasury adopts the Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards, set forth at 2 CFR part 200.”
2 CFR § 200.303 (January 1, 2024) states, in relevant part, the following:
The non-Federal entity must:
(a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance
that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations,
and the terms and conditions of the Federal award.
Per 2 CFR § 200.403 (January 1, 2024), costs must be necessary and reasonable for the performance of the Federal
award. Costs must also be adequately documented.
Good internal control and sound business practices require procedures for ensuring that: 1) grants issued to
beneficiaries are reasonable and proportional to the harm identified; 2) premium pay is paid to only eligible
individuals; 3) expenditures are adequately supported; and 4) all expenditures are for allowable purposes.
2 CFR § 200.511(a) (January 1, 2024) requires the auditee to prepare a summary schedule of prior audit findings.
Per subsection (b)(2) of that same regulation, “When audit findings were not corrected or were only partially
corrected, the summary schedule must describe the reasons for the finding’s recurrence and planned corrective
action, and any partial corrective action taken.”
Condition: The State lacked procedures to ensure that:
• Grants issued to beneficiaries for worker retention and incentives were used for such purposes.
• Premium pay paid to eligible individuals was for work performed during the COVID-19 public health
emergency.
• Grants to beneficiaries were proportional to the negative economic harm incurred.
-4-
• Funds used for behavioral healthcare programs were adequately documented.
A similar finding was noted in the prior audit. The Summary Schedule of Prior Audit Findings lists the status as
complete.
Repeat Finding: 2023-061
Questioned Costs: $512,698 known
Statistical Sample: No
Context: We randomly selected 40 payments to test. We also judgmentally selected 16 payments and 10 journal
entries to test. We noted the following:
Payments to Nursing Facilities and Assisted-Living for Employee Retention and Recruitment
Nebraska Legislative Bill (LB) 1014 (2022), section 28, appropriated $15,000,000 from the Coronavirus State and
Local Fiscal Recovery Funds (CSLFRF) grant to the Department of Health and Human Services (DHHS) for State
fiscal year 2024 to be paid out to Medicaid-certified nursing facilities. The funds were to be used to provide
supplemental incentive payments for direct care staff members employed at the nursing facilities. DHHS paid out
$15,000,000 to Medicaid-certified nursing facilities during State fiscal year 2024.
LB 1412 (2024), section 24, appropriated $1,499,657 in CSLFRF funds to DHHS to be used to issue payments to
rural assisted-living facilities. Per DHHS, these funds were intended to be used for employee retention and
recruitment programs at the facilities. DHHS paid out $1,499,657 to assisted-living facilities during State fiscal
year 2024.
During testing of a random sample of 40 CSLFRF expenditures, we tested four payments made to Medicaid-
certified nursing facilities, totaling $383,409. We asked for documentation of how DHHS ensured that the payments
were used for allowable employee retention and recruitment programs, and for any documented assessments that
were required by the Final Rule for worker incentive programs. According to DHHS, the funds were paid out in
accordance with the requirements of LB 1014. Additionally, DHHS obtained signed attestations from all nursing
facilities that received funds in which the facility attested that it is aware that funds provided can only be used to
enhance employee recruitment and retention and that funds were used for said purpose. No other procedures were
performed by DHHS to ensure that the nursing facilities were using the funds for eligible recruitment and retention
purposes and DHHS failed to provide documentation supporting any of the assessments required by the CSLFRF
Final Rule. Given the lack of procedures to support that funds were being used for allowable purposes, all four
payments of the $383,409 tested are considered questioned costs.
Additionally, we judgmentally selected one payment to an assisted living facility pursuant to LB 1412, section 24,
totaling $54,464. Similar to the nursing facility payments tested, DHHS intends to have each assisted-living facility
sign an affidavit attesting that the assisted-living facility is aware that funds provided can only be used to enhance
employee recruitment and retention and that funds were used for said purpose. No other procedures were performed
or planned to be performed. Therefore, the $54,464 payment tested is considered a questioned cost.
We also noted that one nursing facility did not receive its proportional allocation of $131,839. Instead, that amount
was split among the other nursing facilities that received payments.
Assistance to the State Fair
LB 1014, section 52, appropriated $20,000,000 to the Department of Environment and Energy (DEE) from the
CSLFRF grant to be used to provide wastewater and drainage system updates at the State fairgrounds. The State
Fair Board received a grant of $20,000,000, and we judgmentally selected one payment to the State Fair Board,
totaling $798,092.
-5-
Of the $20,000,000 grant, $14,705,610 was for stormwater and sewer infrastructure, and $5,294,390 was for aid to
tourism due to experiencing negative economic harm due to the COVID-19 public health emergency. Of the
$5,249,390, however, the documentation on file only supported negative economic harm experienced of
$4,539,525. Therefore, the grant award is not proportional to the harm experienced. As of June 30, 2024, only
$1,396,267 of the portion for aid to tourism had been paid to the State Fair Board; therefore, we did not question
costs.
Payments to Schools, Child Care Providers, and Health Care Providers for Employee Premium Pay
LB 1014, section 15, appropriated $10,000,000 to the Nebraska Department of Labor (NDOL) to be administered
and distributed by NDOL through the recommendation of the Nebraska Worker Training Board. A portion of the
$10,000,000 was being used for premium pay to teachers, child care providers, and nurses. NDOL paid out
$5,277,250 to recipients for premium pay during the fiscal year.
During our testing of a random sample of 40 CSLFRF payments, we tested four payments to recipients for premium
pay, totaling $669,500. As part of NDOL’s procedures for reviewing requests for premium pay, NDOL had the
entity provide the details of the employees that the premium pay was meant to benefit including name, hire date,
and pay rate. NDOL had no procedures to verify the information submitted by the recipients to ensure that the
employees met the eligibility requirements of 31 CFR § 35.6. Additionally, we noted that NDOL did not have any
procedures in place after payments were issued to recipients to ensure that the premium pay was actually paid out
to the employees they were intended to benefit. We asked NDOL to reach out to the recipients and subsequently
provide us with underlying documentation for a selection of employees from the recipient. We noted that the
employee information provided by the recipient was sufficient to determine eligibility and verify that individual
employees received the premium pay that NDOL approved for them.
However, for the four payments tested, we noted that premium pay was paid to 44 employees that were not hired
until after the COVID-19 public health emergency ended or a few days prior to when the public health emergency
ended on April 10, 2023. Premium pay paid to these individuals totaled $71,500, of which $70,250 was in-sample,
and $1,250 was out-of-sample. The $71,500 is considered questioned costs.
Behavioral Healthcare Programs
LB 1014, section 24, appropriated $10,000,000 to DHHS to be distributed to local health departments for one-time
infrastructure needs and any other costs including testing, personal protective equipment, and other preventative
measures to combat the COVID-19 virus. We judgmentally selected one payment made pursuant to this purpose,
totaling $367,699.
Of the $367,699 tested, $3,325 was for backstage passes and zoo memberships purchased from the Henry Doorly
Zoo. Per DHHS, these passes and memberships were used by program participants and employees of the local
health department to facilitate non-traditional therapy methods, such as animal therapy and physical activity for the
program participants. DHHS provided a list of 11 participants that supposedly used the passes and memberships;
however, adequate documentation was not provided to support that those were the individuals that actually used the
passes and memberships. We consider the $3,325 to be questioned costs.
Total questioned costs from the random sample were $453,659. The total sample tested was $15,192,612, and the
total sample population was $186,386,848. Based on the sample tested, the dollar error rate for the sample was
2.99% ($453,659/$15,192,612), which estimates the potential dollars at risk for fiscal year 2024 to be $5,572,967
(dollar error rate multiplied by the population).
Cause: Inadequate procedures to ensure that grants to nursing and assisted-living facilities were used for allowable
purposes, to ensure that premium pay was only paid to individuals employed during the COVID-19 public health
emergency, and to obtain adequate documentation to verify that grants made were reasonably proportional to the
negative economic harm experienced.
Effect: Without adequate supporting documentation and review procedures, there is an increased risk that Federal
awards could be used for unallowable costs.
-6-
Recommendation: We recommend the State strengthen procedures for ensuring that all Federal funds are used for
intended and allowable purposes.
Management Response:
Department of Health and Human Services
DHHS agrees with the finding regarding payments to nursing facilities and assisted-living for employee
retention and recruitment.
DHHS does not disagree with APA’s characterization of the Behavioral Health Care program administered by
Douglas County Health Department. However, DHHS provided the membership IDs purchased and contact
details, including name, phone, email, and address, for every parent or guardian and the age of their minor
children who participated in this behavioral health program. To the Department’s knowledge, APA did not
follow up with any of these contacts.
Department of Environment and Energy
NDEE management in coordination/conjunction with the Department of Administrative Services Budget Team
revisited the State Fair Board tourism loss calculation, taking the APA’s assessment into consideration. We
agree with the APA’s assessment and recalculation of tourism loss in the amount of $4,539,525.
Department of Labor
Premium pay is additional hourly compensation paid to eligible workers in addition to their regular hourly
wages for the heightened risk they faced during the COVID-19 pandemic as defined under the CSLFRF.
It may be called “Premium Pay” in the NDOL Guidance document, but the payments were for “recruitment and
retention” of workers which are not subject to the time restrictions of the declaration of the COVID-19
emergency. The 12-31-2024 obligation date applies to recruitment and retention grants.
Teacher Recruitment and Retention Grant (“TRRG”) awards will fund premium pay as part of a strategy to
support recruitment and retention of educators in high-demand positions.
Nursing Recruitment and Retention Grant (“NRRG”) awards will fund premium pay as part of a strategy to
support recruitment and retention of healthcare workers in high-demand positions. Premium pay will target
registered nurses (RNs), licensed practical nurses (LPNs), and certified nursing assistants (CNAs) working in
eligible practice settings. NRRG award recipients will be healthcare institutions and healthcare systems, and
these recipients will commit to provide training and professional development to support the retention of the
healthcare workers eligible for premium pay. NRRG funds will be used to make lump sum payments of
premium pay wages of $2,500.00 to RNs, $1500 to LPNs, and $1000 to CNAs in eligible positions who remain
employed as of January 9, 2024.
APA Response: The health department is a subrecipient of DHHS. It is DHHS’s responsibility to ensure
that subrecipients comply with the requirements of the Federal program. Adequate documentation, such as
attestation forms or sign-in sheets, were not provided to support that the zoo memberships and passes were
actually used by those individuals for the behavioral health program.
The guidance document that the NDOL provided to the APA referred to these payments as “premium pay.”
Under the CSLFRF Final Rule, the use of CSLFRF funds for the purposes of employee retention and
recruitment requires, among other things, the recipient to be able to substantiate that employees were likely
to leave in the absence of the retention incentive or that funds were used only to rehire roles that became
vacant due to the COVID-19 pandemic or up to an adjustment pre-pandemic baseline. No documentation
of such an analysis was provided to the APA.
-7-
State of Nebraska Single Audit Report Finding 2024-070
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting
Grant Number & Year: SLFRP1965, March 3, 2021, through December 31, 2024
Federal Grantor Agency: U.S. Department of the Treasury
Criteria: 31 CFR § 35.3 (July 1, 2023) defines “obligation” as the following:
[A]n order placed for property and services and entering into contracts, subawards, and similar transactions that
require payment.
31 CFR § 35.6(b)(4) (July 1, 2023) states, in relevant part, the following:
A recipient, other than a Tribal government, must prepare a written justification for certain capital expenditures
according to Table 1 to paragraph (b)(4) of this section. Such written justification must include the following
elements:
(i) Describe the harm or need to be addressed;
(ii) Explain why a capital expenditure is appropriate; and
(iii) Compare the proposed capital expenditure to at least two alternative capital expenditures and demonstrate
why the proposed capital expenditure is superior.
Table 1 to Paragraph (b)(4)
If a Project has total
expected Capital and the use is enumerated in (b)(3), then and the use is not enumerated in (b)(3), then
Expenditures of:
Less than $1 Million No Written Justification required No Written Justification required
Greater than or equal to Written Justification required but recipients Written Justification required and recipients
$1 Million, but less than are not required to submit as part of regular must submit as part of regular reporting to
$10 Million reporting to Treasury Treasury.
Written Justification required and recipients
$10 Million or More must submit as part of regular reporting to
Treasury
2 CFR § 200.302(a) (January 1, 2024) states, in relevant part, the following:
[T]he state’s and the other non-Federal entity’s financial management systems, including records documenting
compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient
to permit the preparation of reports required by general and program-specific terms and conditions[.]
Good internal control and sound business practices require policies and procedures to ensure that all Coronavirus
State and Local Fiscal Recovery Funds (CSLFRF) reporting requirements are met, including the maintenance of
written justification on file for projects with expected capital expenditures of more than $1 million and that written
justification is submitted to the Treasury, as required, for projects with expected capital expenditures of $10 million
or more.
2 CFR § 200.511(a) (January 1, 2024) requires the auditee to prepare a summary schedule of prior audit findings.
Per subsection (b)(2) of that same regulation, “When audit findings were not corrected or were only partially
corrected, the summary schedule must describe the reasons for the finding’s recurrence and planned corrective
action, and any partial corrective action taken.”
-8-
Condition: The Department of Administrative Services (DAS) was responsible for preparing the Quarterly Project
and Expenditure Reports. DAS lacked procedures to ensure that CSLFRF obligations and expenditures were
reported accurately on the Quarterly Project and Expenditure Reports, or written justification was accurately
submitted or on file for projects with expected capital expenditures.
A similar finding was noted in the prior audit. The Summary Schedule of Prior Audit Findings lists the status as
complete.
Repeat Finding: 2023-062
Questioned Costs: None
Statistical Sample: No
Context: We tested the quarters ended December 31, 2023, and June 30, 2024, Project and Expenditure reports.
We selected 10 of 93 projects from the quarter ended December 31, 2023, report and 10 of 96 projects from the
quarter ended June 30, 2024, report to test. We noted the following:
Current and Cumulative Obligations Reported
Nine of the projects tested did not have current obligations or cumulative obligations reported correctly, as shown
in the following table.
Current Actual Current
Quarter Cumulative Period Actual Current Cumulative Period
Ended Project Obligations Obligations Cumulative Period Obligations Obligations
Tested Description Reported Reported Obligations Obligations Difference Difference
Dec. 2023 University Rural $ 50,000,000 $ 42,242,191 $ 50,000,000 $ - $ - $ 42,242,191
Healthcare
Education
Dec. 2023 Assistance to $ 5,493,500 $ - $ 6,493,500 $ - $ (1,000,000) $ -
Unemployed or
Underemployed
Workers
Dec. 2023 Loan Repayment $ 4,902,142 $ - $ 4,846,862 $ - $ 55,280 $ -
for Healthcare
Workers
Dec. 2023 Nursing $ 2,509,609 $ 363,225 Unknown Unknown Unknown Unknown
Scholarships
June 2024 UNMC BHECN $ 23,430,528 $ - $ 25,500,000 $ - $ (2,069,472) $ -
June 2024 Various State $ 2,934,164 $ 240,793 $ 8,000,000 $ - $ (5,065,836) $ 240,793
Colleges Projects
June 2024 Law Enforcement $ 47,000,000 $ - $ 4,498,994 $ 148,754 $ 42,501,006 $ (148,754)
Center
June 2024 Wastewater $ 1,781,875 $ 21,940 $ 2,173,432 $ 373,432 $ (373,432) $ (351,492)
Project
June 2024 Private Reverse $ 1,200,000 $ 681,143 Unknown Unknown Unknown Unknown
Osmosis
For the Nursing Scholarships and Private Reverse Osmosis projects, the obligations consisted of multiple different
awards to individuals. When testing some of the awards, we noted that the date the State was reporting the awards
as obligated did not agree to the date that the awards were signed. For example, one award tested was reported as
obligated in December 2023, but it was not actually signed until January 2024. Therefore, we were unable to
determine the amount that should have been reported as obligations.
During testing of the projects above, we also noted the following errors in the obligations reported.
-9-
Current Actual Current
Quarter Cumulative Period Actual Current Cumulative Period
Ended Project Obligations Obligations Cumulative Period Obligations Obligations
Tested Description Reported Reported Obligations Obligations Difference Difference
Dec. 2023 University $ 165,200 $ - $ 10,000,000 $ - $ (9,834,800) $ -
Building
Technology
Sept. 2023 Teacher $ 3,995,000 $ - $ 3,995,000 $ 3,902,500 $ - $ (3,902,500)
Recruitment
Sept. 2023 Nursing $ 4,000,000 $ 4,000,000 $ 4,000,000 $ - $ - $ 4,000,000
Recruitment
Additionally, the PH EMS Ambulance project reported $0 in current period obligations on the quarter ended
September 30, 2023, report. However, we reviewed two awards that were reported as obligated in April 2023 but
were not actually signed until July 2023. Therefore, the current period obligations for September 2023 were
understated.
Current and Cumulative Expenditures Reported
Three of the projects tested did not have cumulative or current period expenditures reported correctly.
Current Actual Current
Quarter Cumulative Period Actual Current Cumulative Period
Ended Project Expenditures Expenditures Cumulative Expenditures Expenditures Expenditures
Tested Description Reported Reported Expenditures Obligations Difference Difference
Dec. 2023 PH EMS $ 3,712,493 $ 1,713,978 $ 3,788,462 $ 1,713,978 $ (76,032) $ -
Ambulance
Dec. 2023 Loan Repayment $ 1,938,330 $ 416,625 $ 1,884,528 $ 392,917 $ 53,802 $ 23,709
for Healthcare
Workers
June 2024 Shovel Ready $ 76,860,103 $ 175,000 $ 76,804,119 $ 175,000 $ 55,984 $ -
For the Loan Repayment for Healthcare Workers project, $53,802 should have been reported under the ARPA
Administration project, of which $23,709 was current period expenditures.
Additionally, during our testing of the projects above, we noted that the cumulative expenditures reported for
projects administered by the State Colleges System were overstated by $6,999 as of June 30, 2024.
Capital Expenditures
Four projects either did not properly report expected capital expenditures, or the required written justification was
not on file.
• Long-Term Housing Security – Affordable Housing – The State reported expected capital expenditures of
$750,000 as of June 30, 2024, for this project and included no written justification in the quarterly report.
Per the Department of Economic Development (DED), the State agency administering the project, all $39.4
million of CSLFRF funds obligated under the project are expected to be used for capital expenditures.
Based on this valuation, written justification would have been required to be submitted to the Treasury and
kept on file. Per DED, no written justification had been completed for the project, and nothing was
submitted to the Treasury.
• PH EMS Ambulance – The State reported no expected capital expenditures for this project. The project
uses CSLFRF grant funds to reimburse licensed EMS services for partial costs of acquiring new
ambulances. Per discussion with DHHS, all costs recorded under this project should be expected capital
expenditures. DHHS treated each subaward under the project separately when determining if written
justification was required. As no single subaward was for $1 million or more, DHHS had not documented
any written justification.
- 10 -
Amounts Appropriated and Spent from CSLFRF Exhibit A
For the Fiscal Years Ended June 30, 2022, June 30, 2023, June 30, 2024, and June 30, 2025
Revised Final Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Appropriated Legislative Appropriated Other Adjustments Authorized 2021-2022 2022-2023 2023-2024 2024-2025 Total
Bill Agency Description Amount Adjustments Note Amount (Note 12) Amounts Expenditures Expenditures Expenditures Expenditures Expenditures Total Available Note
2022 LB 805A
Sec. 1 Department of Agriculture Noxious Weed $ 6,000,000 $ (4,000,000) 1 $ 2,000,000 $ - $ 2,000,000 $ - $ 2,000,000 $ - $ - $ 2,000,000 $ -
2022 LB 1014
Department of Health and
Sec. 12 Human Services Public Health and Safety Premium Pay 12,757,934 - 12,757,934 3,000,000 $ 15,757,934 3,955,466 8,249,430 553,038 2,167,000 $ 14,924,934 $ 833,000
Department of Veterans'
Sec. 12 Affairs Public Health and Safety Premium Pay 3,546,602 - 3,546,602 - $ 3,546,602 - 3,546,602 - - $ 3,546,602 $ -
Department of Correctional
Sec. 12 Services Public Health and Safety Premium Pay 20,395,464 - 20,395,464 - $ 20,395,464 20,395,464 - - - $ 20,395,464 $ -
Services for the Deaf and Hard of
Sec. 13 Department of Education Hearing 1,000,000 - 1,000,000 (220,144) $ 779,856 - - 32,432 116,739 $ 149,171 $ 630,685
Independent Processor Assistance
Sec. 14 Department of Agriculture Program 9,875,000 - 9,875,000 - $ 9,875,000 - 4,759,247 2,727,351 1,768,764 $ 9,255,362 $ 619,638
Sec. 14 Department of Agriculture Dairy Industry Study 125,000 (32,500) 2 92,500 - $ 92,500 - - 92,500 - $ 92,500 $ -
Sec. 15 Department of Labor Worker Training Programs 10,000,000 - 10,000,000 (2,680,760) $ 7,319,240 - - 5,700,800 1,300,237 $ 7,001,037 $ 318,203
Department of Health and
Sec. 16 Human Services Pediatric Trauma Center 1,800,000 - 1,800,000 (187,740) $ 1,612,260 - 61,266 184,878 473,712 $ 719,856 $ 892,404
Department of Health and Repayment of Qualified Educational
Sec. 17 Human Services Debts 5,000,000 - 5,000,000 (97,586) $ 4,902,414 - 1,122,776 1,588,525 1,566,439 $ 4,277,740 $ 624,674
Department of Health and
Sec. 18 Human Services Nursing Scholarships 5,000,000 - 5,000,000 - $ 5,000,000 - 1,024,680 1,980,287 1,974,467 $ 4,979,434 $ 20,566
Department of Health and
Sec. 19 Human Services Grants to Nonprofits for Food Security 20,000,000 - 20,000,000 - $ 20,000,000 - 6,765,294 9,293,705 3,937,609 $ 19,996,608 $ 3,392
Department of Health and
Sec. 20 Human Services Increase Child Care Capacity 4,000,000 - 4,000,000 (1,500) $ 3,998,500 - 497,846 2,873,544 627,110 $ 3,998,500 $ -
Department of Health and
Sec. 21 Human Services Child Welfare Rate Increase 25,000,000 - 25,000,000 10,000,000 $ 35,000,000 7,000,000 3,147,000 14,853,000 10,000,000 $ 35,000,000 $ -
Department of Health and
Sec. 22 Human Services Aid for Youth - Aged Out of Foster Care 1,000,000 - 1,000,000 - $ 1,000,000 - - 199,622 343,915 $ 543,537 $ 456,463
Department of Health and Developmental Disability Provider Rate
Sec. 23 Human Services Increases 47,500,000 (27,500,000) 3 20,000,000 (4,321) $ 19,995,679 - 19,995,679 - 98,575 $ 20,094,254 $ (98,575) 13
Department of Health and Local Public Health Departments
Sec. 24 Human Services Infrastructure 10,000,000 - 10,000,000 - $ 10,000,000 - 1,369,108 2,768,271 5,838,317 $ 9,975,696 $ 24,304
Department of Health and HIV Surveillance and Prevention
Sec. 25 Human Services Programs 500,000 - 500,000 (146,485) $ 353,515 - - 96,578 205,081 $ 301,659 $ 51,856
Department of Health and
Sec. 26 Human Services COVID-19 Model System of Care 5,000,000 - 5,000,000 (1,449,519) $ 3,550,481 - - 1,507,629 2,042,852 $ 3,550,481 $ -
Department of Health and
Sec. 27 Human Services Aid to Assisted-Living Facilities 5,462,800 1,499,657 4 6,962,457 (62,400) $ 6,900,057 - 5,068,000 1,499,657 - $ 6,567,657 $ 332,400
Department of Health and
Sec. 28 Human Services Aid to Nursing Facilities 47,500,000 - 47,500,000 - $ 47,500,000 - 20,000,000 15,000,000 12,500,000 $ 47,500,000 $ -
Department of Health and
Sec. 29 Human Services Rural Ambulance Replacement Program 20,000,000 - 20,000,000 (1,539,617) $ 18,460,383 - 425,752 5,782,691 4,957,805 $ 11,166,248 $ 7,294,135
Prepared by APA (Unaudited) - 12 -
Amounts Appropriated and Spent from CSLFRF Exhibit A
For the Fiscal Years Ended June 30, 2022, June 30, 2023, June 30, 2024, and June 30, 2025
Revised Final Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Appropriated Legislative Appropriated Other Adjustments Authorized 2021-2022 2022-2023 2023-2024 2024-2025 Total
Bill Agency Description Amount Adjustments Note Amount (Note 12) Amounts Expenditures Expenditures Expenditures Expenditures Expenditures Total Available Note
Department of Health and
Sec. 30 Human Services Emergency Medical Services Equipment 5,000,000 - 5,000,000 1,539,617 $ 6,539,617 - 234,416 2,562,706 2,838,514 $ 5,635,636 $ 903,981
Department of Health and Expanding Access to Behavioral Health
Sec. 31 Human Services Acute Care Beds 2,500,000 (2,500,000) 5 - - $ - - - - - $ - $ -
Department of Natural
Sec. 32 Resources Grants to Irrigation Districts 23,100,000 - 23,100,000 - $ 23,100,000 - - 1,291,662 1,249,411 $ 2,541,073 $ 20,558,927
Department of Natural
Sec. 33 Resources Water Supply Projects 20,000,000 177,200,000 6 197,200,000 - $ 197,200,000 - - 5,538,169 26,717,853 $ 32,256,022 $ 164,943,978
Sec. 34 Military Department Administrative Costs 5,000,000 - 7 5,000,000 (2,178,560) $ 2,821,440 86,433 1,470,637 1,458,197 (193,827) $ 2,821,440 $ -
Administrative Costs - Department of
Sec. 34 Military Department Health and Human Services 10,000,000 - 7 10,000,000 (1,004,575) $ 8,995,425 - 8,997,712 (2,287) - $ 8,995,425 $ -
Game and Parks
Sec. 35 Commission Wastewater Projects 8,100,000 - 8,100,000 (31,932) $ 8,068,068 - 5,258,692 1,574,846 865,790 $ 7,699,328 $ 368,740
Coordinating Commission Community Colleges ARPA Grant
Sec. 36 for Postsecondary Education Program 60,000,000 - 60,000,000 - $ 60,000,000 - 8,021,026 37,923,704 14,055,270 $ 60,000,000 $ -
Equipment and Water and Sewer
Sec. 37 Nebraska State Colleges Upgrade Projects 8,000,000 - 8,000,000 - $ 8,000,000 - 831,473 1,396,739 3,177,650 $ 5,405,862 $ 2,594,138
Sec. 38 University of Nebraska UNK-UNMC Rural Health Complex 60,000,000 - 60,000,000 - $ 60,000,000 - 1,057,623 14,803,126 38,680,808 $ 54,541,557 $ 5,458,443
Sec. 39 University of Nebraska Behavioral Health Education Center 25,500,000 - 25,500,000 - $ 25,500,000 - 1,210,127 7,232,239 8,570,903 $ 17,013,269 $ 8,486,731
Sec. 40 University of Nebraska Assessing Climate Change Report 150,000 - 150,000 - $ 150,000 - 9,302 33,551 101,480 $ 144,333 $ 5,667
Grant to a State-Owned Cemetery for
Department of Sediment Control and Stormwater
Sec. 41 Administrative Services Projects 1,800,000 375,000 8 2,175,000 (1,568) $ 2,173,432 - 140,523 768,657 1,264,252 $ 2,173,432 $ -
Department of Economic Prepare Land Parcels Pursuant to Rural
Sec. 42 Development Workforce Housing Investment Act 10,000,000 - 10,000,000 - $ 10,000,000 - - - 470,204 $ 470,204 $ 9,529,796
Department of Economic Development of Affordable Housing
Sec. 42 Development Units 20,500,000 - 20,500,000 - $ 20,500,000 - - - 19,850,600 $ 19,850,600 $ 649,400
Department of Economic Grants to Nonprofits to Develop
Sec. 42 Development Affordable Housing 8,000,000 - 8,000,000 - $ 8,000,000 - - 1,000,000 1,804,162 $ 2,804,162 $ 5,195,838
Department of Economic Job Training and Placement Grants to
Sec. 42 Development Nonprofits for Refugees 1,000,000 - 1,000,000 - $ 1,000,000 - - 12,244 200,866 $ 213,110 $ 786,890
Department of Economic Sponsorship Grants for International
Sec. 43 Development Competitions 500,000 - 500,000 - $ 500,000 - 250,000 250,000 - $ 500,000 $ -
Wastewater Pretreatment and Runoff
Department of Economic Control for Meat Processing Plan Site
Sec. 44 Development Development 20,000,000 - 20,000,000 - $ 20,000,000 - - 105,980 12,589,605 $ 12,695,585 $ 7,304,415
Department of Economic Mental Health Care and Education
Sec. 45 Development Capacity Construction Grants 40,000,000 - 40,000,000 - $ 40,000,000 - 40,000,000 - - $ 40,000,000 $ -
Department of Economic Shovel-Ready Capital Recovery and
Sec. 46 Development Investment Act Projects 100,000,000 - 100,000,000 5,000,000 $ 105,000,000 - 47,139,243 29,664,876 28,195,881 $ 105,000,000 $ -
Prepared by APA (Unaudited) - 13 -
Amounts Appropriated and Spent from CSLFRF Exhibit A
For the Fiscal Years Ended June 30, 2022, June 30, 2023, June 30, 2024, and June 30, 2025
Revised Final Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Appropriated Legislative Appropriated Other Adjustments Authorized 2021-2022 2022-2023 2023-2024 2024-2025 Total
Bill Agency Description Amount Adjustments Note Amount (Note 12) Amounts Expenditures Expenditures Expenditures Expenditures Expenditures Total Available Note
Department of Economic
Sec. 47 Development Study to Assess Nuclear Reactors 1,000,000 (137,000) 9 863,000 (165,000) $ 698,000 - - 74,250 190,000 $ 264,250 $ 433,750
Commission on Law
Enforcement and Criminal Enhance and Expand the Law
Sec. 48 Justice Enforcement Training Capabilities 47,700,000 - 47,700,000 (12,500,000) $ 35,200,000 - - 1,727,310 6,322,805 $ 8,050,115 $ 27,149,885
Supporting In-Person Interpreting in
Commission for the Deaf Rural Areas and Legal Communication
Sec. 49 and Hard of Hearing Access 500,000 - 500,000 (305,348) $ 194,652 - 19,559 40,298 134,795 $ 194,652 $ -
Sec. 50 Aid to Community Colleges State Aid for Dual Enrollment 15,000,000 - 15,000,000 - $ 15,000,000 - - 5,000,000 5,000,000 $ 10,000,000 $ 5,000,000
Department of Environment
Sec. 51 and Energy Grants for Reverse Osmosis Systems 4,000,000 - 4,000,000 (63,257) $ 3,936,743 - 21,233 482,397 934,585 $ 1,438,215 $ 2,498,528
Department of Environment State Fair Grounds Wastewater and
Sec. 52 and Energy Drainage System Updates 20,000,000 - 20,000,000 - $ 20,000,000 - - 2,372,128 4,269,041 $ 6,641,169 $ 13,358,831
Department of Environment Grant Assistance for a Rural Drinking
Sec. 53 and Energy Water Project 7,000,000 - 7,000,000 - $ 7,000,000 - - - 5,047,389 $ 5,047,389 $ 1,952,611
2022 LB 1024A
Department of Economic
Sec. 3 Development Economic Recovery Act 250,000,000 (179,200,000) 10 70,800,000 (1,511,670) $ 69,288,330 - 8,653,771 30,933,221 14,017,766 $ 53,604,758 $ 15,683,572
2022 LB 1068A
Sec. 2 University of Nebraska Environmental Health Assessment 1,000,000 - 1,000,000 - $ 1,000,000 - 422,444 405,401 172,153 $ 999,998 $ 2
2022 LB 1144A
Sec. 2 Public Service Commission Broadband 641,613 (641,613) 11 - - $ - - - - - $ - $ -
2023 LB 814
Department of Natural Grant to a First Class City for a Water
Sec. 132 Resources Project 2,000,000 - 2,000,000 - $ 2,000,000 - - 637,092 1,362,908 $ 2,000,000 $ -
Department of Natural
Sec. 133 Resources Enhance Data Collection 2,400,000 - 2,400,000 (1,500,000) $ 900,000 - - 142,194 447,986 $ 590,180 $ 309,820
2024 LB 1412
Department of Health and Rehabilitation Hospital Heating,
Sec. 24 Human Services Ventilation, and Air Conditioning Grants 5,000,000 - 5,000,000 - $ 5,000,000 - - - 2,514,060 $ 2,514,060 $ 2,485,940
Department of Health and
Sec. 24 Human Services Child Care Grants 2,000,000 - 2,000,000 - $ 2,000,000 - - - 841,446 $ 841,446 $ 1,158,554
Workforce Development And Career
Sec. 63 Department of Labor Readiness Facility Expansion 900,000 - 900,000 (819,240) $ 80,760 - - - - $ - $ 80,760
Department of Health and
Sec. 75 Human Services Gun Violence Program 500,000 - 500,000 - $ 500,000 - - - 59,758 $ 59,758 $ 440,242
Department of
Sec. 79 Transportation Surface Transportation Projects 20,332,043 - 20,332,043 - $ 20,332,043 - - - 6,637,688 $ 6,637,688 $ 13,694,355
Department of Correctional
Sec. 89 Services Recidivism Mitigation 1,000,000 - 1,000,000 6,500,000 $ 7,500,000 - - - 1,322,174 $ 1,322,174 $ 6,177,826
Sec. 90 University of Nebraska Roof-Collected Rainwater Study 350,000 - 350,000 - $ 350,000 - - - 7,773 $ 7,773 $ 342,227
Prepared by APA (Unaudited) - 14 -
Amounts Appropriated and Spent from CSLFRF Exhibit A
For the Fiscal Years Ended June 30, 2022, June 30, 2023, June 30, 2024, and June 30, 2025
Revised Final Fiscal Year Fiscal Year Fiscal Year Fiscal Year
Appropriated Legislative Appropriated Other Adjustments Authorized 2021-2022 2022-2023 2023-2024 2024-2025 Total
Bill Agency Description Amount Adjustments Note Amount (Note 12) Amounts Expenditures Expenditures Expenditures Expenditures Expenditures Total Available Note
Regional Workforce Development
Department of Economic Initiatives of Each Community College
Sec. 106 Development Region 3,000,000 - 3,000,000 - $ 3,000,000 - - - 501,760 $ 501,760 $ 2,498,240
Other Adjustments (Note 12)
Department of
Administrative Services Revenue Replacement - - - 603,293 $ 603,293 - - - 245,364 $ 245,364 $ 357,929
Total $ 1,040,000,000 $ 171,688 $ 1,040,171,688 $ 31,437,363 $ 201,770,461 $ 214,163,208 $ 260,387,495 $ 707,758,527 $ 332,413,161
Note 1 : 2022 LB 805A Section 1 appropriated to the Department of Agriculture $6,000,000 for Program No. 78. This appropriation was reduced to $2,000,000 on 2023 LB 814 Section 76.
Note 2 : 2022 LB 1014 Section 14 appropriated to the Department of Agriculture $10,000,000 for Program No. 78. This appropriation was reduced by $32,500 on 2024 LB 1412 Section 59.
Note 3 : 2022 LB 1014 Section 23 appropriated to the Department of Health and Human Services $47,500,000 for Program No. 424. This appropriation was reduced by $27,500,000 on 2024 LB 1412 Section 104.
Note 4 : 2022 LB 1014 Section 27 appropriated to the Department of Health & Human Services $5,462,800 for Program No. 514 for aid to assisted-living facilities. 2024 LB 1412 Section 24 then increased this by $1,499,657.
Note 5 : 2022 LB 1014 Section 31 appropriated to the Department of Health and Human Services $2,500,000 for Program No. 514. This appropriation was reduced by $2,500,000 on 2024 LB 1412 Section 24.
Note 6 : 2022 LB 1014 Section 33 appropriated to the Department of Natural Resources $20,000,000 for Program No. 319. 2023 LB 814 Section 132 increased this by $177,200,000.
Note 7 : 2022 LB 1014 Section 34 appropriated to the Military Department $15,000,000 for Program No. 191. This appropriation was increased by $4,000,000 on 2023 LB 813 Section 38. This appropriation was then decreased by $4,000,000 on 2024 LB 1412 Section 25.
Note 8 : 2022 LB 1014 Section 41 appropriated to the Department of Administrative Services $1,800,000 for Program No 560. The appropriation was then increased $375,000 on 2024 LB 1412 Section 99.
Note 9 : 2022 LB 1014 Section 47 appropriated to the Department of Economic Development $1,000,000 for Program No. 603. This appropriation was reduced by $137,000 on 2024 LB 1412 Section 106.
Note 10 : 2022 LB 1024A Section 3 appropriated to the Department of Economic Development $250,000,000 for Program No. 611. This appropriation was reduced by $179,200,000 on 2023 LB 813 Section 40.
Note 11 : 2022 LB 1144A Section 2 appropriated to the Public Service Commission $641,613 for Program No. 793. These unexpended funds were not reappropriated per 2024 LB 1412 Sec. 18.
Note 12 : The total amount awarded to the State of Nebraska from the Coronavirus State and Local Fiscal Recovery Fund was $1,040,171,688. As of the end of the 2024 legislative session, $1,040,000,000 had been appropriated, leaving $171,688 unappropriated. 2024 LB 1412 Section 112 provided the Governor the
authority to reallocate any funds appropriated to an agency where the agency verifies it is unable to meet the deadline for the use of the funds as required by the American Rescue Plan Act of 2021. This reallocation must be done prior to December 31, 2024. The Department of Administrative Services Budget Division
worked with agencies to identiy those that would not be able to expend all of their appropriation and then reallocated those funds as necessary.
Note 13 : As of June 30, 2025, the State had recorded $98,575 more in expenditures than what was appropriated for developmental disability provider rate increases; however, in July 2025 a journal entry was recorded to move those expenditures to the General Fund.
Prepared by APA (Unaudited) - 15 -
File and source
- File
- ne-auditor-crf-slfrf-letter-2025.pdf
- Size
- 1,016,050 bytes
- SHA-256
- 2874a27d73ff28c0cfcbd73bd6e6421b22ca44c7f38aa38dd3239f1a6c424b35
- Original
- No public link identified.