FAC Explorer

Audit 295291

FY End
2023-06-30
Total Expended
$7.24M
Findings
2
Programs
2
Organization: National Indian Council on Aging, Inc. (NM)
Year: 2023 Accepted: 2024-03-15
Auditor: Axiom CPAS and Business Advisors LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
380523 2023-003 Material Weakness - B
956965 2023-003 Material Weakness - B

Programs

ALN Program Spent Major Findings
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $215,512 - 0
17.235 Senior Community Service Employment Program $99,580 Yes 0

Contacts

Name Title Type
UMMAZRKL7BC7 Agnes Maldonado Auditee
5054631776 Jaime Rumbaoa Auditor
No contacts on file

Notes to SEFA

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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: NICOA did not use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-003
During our testing of payroll disbursements, we noted the following: In 22 of 40 allowable payroll disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $96,844. In 22 of 40 allowable payroll disbursements tested, the hourly rate per the payroll register did not tie to the employee contract or personnel action form on file. The amounts on the payroll register were more that the amount per the employee contract or personnel action form for a total of $13,544. During our testing of general disbursements, we noted the following: In 5 of 40 allowable general disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $517. In 2 of 40 items tested, approval form was missing signature indicating no proper approval for a total of $363.
Finding 2023-003
During our testing of payroll disbursements, we noted the following: In 22 of 40 allowable payroll disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $96,844. In 22 of 40 allowable payroll disbursements tested, the hourly rate per the payroll register did not tie to the employee contract or personnel action form on file. The amounts on the payroll register were more that the amount per the employee contract or personnel action form for a total of $13,544. During our testing of general disbursements, we noted the following: In 5 of 40 allowable general disbursements tested, support could not be located to verify that the expense was allowable by the program and to verify that internal control policies and procedures were being followed for a total of $517. In 2 of 40 items tested, approval form was missing signature indicating no proper approval for a total of $363.