FAC Explorer

Audit 309353

FY End
2023-09-30
Total Expended
$3.74M
Findings
2
Programs
3
Organization: National Indigenous Women's Resource Center, Inc. (MT)
Year: 2023 Accepted: 2024-06-20
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401300 2023-001 Significant Deficiency - I
977742 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $688,499 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $117,561 - 0
93.592 Family Violence Prevention and Services/discretionary $100,454 Yes 0

Contacts

Name Title Type
GYSLMDBLVUN9 Lora Helman Auditee
4064773869 Bryce Rassilyer 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 the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers, when applicable, are presented where available. De Minimis Rate Used: Y Rate Explanation: The Center has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the National Indigenous Women's Resource Center, Inc. (the Center) under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.

Finding Details

Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Name: Family Violence Prevention and Services Assistance Listing Number: 93.592 Award Period: 9/30/2022-9/29/2023 Type of Finding: • Significant Deficiency Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 1800.30; 48 CFR section 52.209-6). Condition: The Organization did not perform a SAMS.gov suspension & debarment check for their contracted hotel vendors. Questioned costs: None. Context: Two out of the five samples were deficient. However, CLA elected to a SAMS.gov check on 2/22/24 and noted that both hotels that were selected (Talking Stick Resort and Isleta Resort & Casino) were not debarred. These vendors were not checked as NIWRC was not aware that checks were required for hotels, even when hotels are subject to a contracted agreement (e.g., being used as a venue). Cause: The Organization did not have a system in place to ensure the suspension & debarment compliance requirement was addressed for each applicable covered transactions. Effect: Contracts could be entered into with suspended or debarred vendors leading to noncompliance. Repeat Finding: No Recommendation: CLA recommends the Organization increase training for those individuals involved in procurement and contract approval to ensure suspension and debarment checks are performed on all covered transactions. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: United States Department of Health and Human Services Federal Program Name: Family Violence Prevention and Services Assistance Listing Number: 93.592 Award Period: 9/30/2022-9/29/2023 Type of Finding: • Significant Deficiency Criteria or specific requirement: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. (2 CFR sections 200.212 and 200.318(h); 2 CFR section 1800.30; 48 CFR section 52.209-6). Condition: The Organization did not perform a SAMS.gov suspension & debarment check for their contracted hotel vendors. Questioned costs: None. Context: Two out of the five samples were deficient. However, CLA elected to a SAMS.gov check on 2/22/24 and noted that both hotels that were selected (Talking Stick Resort and Isleta Resort & Casino) were not debarred. These vendors were not checked as NIWRC was not aware that checks were required for hotels, even when hotels are subject to a contracted agreement (e.g., being used as a venue). Cause: The Organization did not have a system in place to ensure the suspension & debarment compliance requirement was addressed for each applicable covered transactions. Effect: Contracts could be entered into with suspended or debarred vendors leading to noncompliance. Repeat Finding: No Recommendation: CLA recommends the Organization increase training for those individuals involved in procurement and contract approval to ensure suspension and debarment checks are performed on all covered transactions. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.