FAC Explorer

Audit 2784

FY End
2022-12-31
Total Expended
$832,852
Findings
2
Programs
1
Organization: American Indian Council on Alcoholism Inc. (WI)
Year: 2022 Accepted: 2023-11-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1508 2022-003 Significant Deficiency Yes I
577950 2022-003 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
93.193 Urban Indian Health Services $832,852 Yes 1

Contacts

Name Title Type
MPKEQ9PBBBE6 Renee La Fleur Auditee
4149309210 Steven Johnson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: American Indian Council on Alcoholism, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of American Indian Council on Alcoholism, Inc., under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of American Indian Council on Alcoholism, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of American Indian Council on Alcoholism, Inc.

Finding Details

Finding 2022-003
Criteria or specific requirement: The Council should have a formal procurement policy to guide the Council when entering into covered transactions, including all components identified in 2 CFR 200.318. Condition: The Council had five expenses applied to the grant in excess of the micro-purchase threshold but did not have a procurement policy that identified what the micro-purchase threshold was, as well as other acceptable procurement methods and thresholds. Questioned costs: None Context: Policies were not in place for procurement a, and the Organization entered into five transactions in excess of the micro purchase threshold for which price or rate quotations were not obtained from multiple vendors. Management indicated that multiple bids were not received because the desired services were only available from a single source, but this was not documented. Cause: Management Oversight Effect: The effect of not having a formal procurement policy would be noncompliance with 2 CFR 200.318. Repeat finding: Yes Recommendation: It is recommended that the Council supplement its procurement policy to address requirements specific to federal awards. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
Criteria or specific requirement: The Council should have a formal procurement policy to guide the Council when entering into covered transactions, including all components identified in 2 CFR 200.318. Condition: The Council had five expenses applied to the grant in excess of the micro-purchase threshold but did not have a procurement policy that identified what the micro-purchase threshold was, as well as other acceptable procurement methods and thresholds. Questioned costs: None Context: Policies were not in place for procurement a, and the Organization entered into five transactions in excess of the micro purchase threshold for which price or rate quotations were not obtained from multiple vendors. Management indicated that multiple bids were not received because the desired services were only available from a single source, but this was not documented. Cause: Management Oversight Effect: The effect of not having a formal procurement policy would be noncompliance with 2 CFR 200.318. Repeat finding: Yes Recommendation: It is recommended that the Council supplement its procurement policy to address requirements specific to federal awards. Views of responsible officials: There is no disagreement with the audit finding.