FAC Explorer

Audit 311534

FY End
2023-06-30
Total Expended
$2.88M
Findings
2
Programs
8
Organization: Phoenix Indian Center (AZ)
Year: 2023 Accepted: 2024-07-02
Auditor: Redw LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
405972 2023-002 Significant Deficiency - P
982414 2023-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
17.265 Native American Employment and Training $1.50M Yes 1
84.299 Indian Education -- Special Programs for Indian Children $347,026 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $230,440 - 0
97.024 Emergency Food and Shelter National Board Program $220,423 - 0
93.654 Indian Health Service Behavioral Health Programs $190,461 - 0
93.276 Drug-Free Communities Support Program Grants $132,891 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $104,515 - 0
10.551 Supplemental Nutrition Assistance Program $12,053 - 0

Contacts

Name Title Type
N9UZTMFKLWE7 Jolyana Kroupa Auditee
6022646768 Wesley Benally Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedule is presented using the accrual basis of accounting, which is described in Note 1 to PIC’s financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended June 30, 2023, the indirect cost allocation rate was 18.11%. The PIC did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as covered in 2 CFR 200.414. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Phoenix Indian Center (PIC) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Summary of Significant Accounting Policies Accounting Policies: The Schedule is presented using the accrual basis of accounting, which is described in Note 1 to PIC’s financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended June 30, 2023, the indirect cost allocation rate was 18.11%. The PIC did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as covered in 2 CFR 200.414. The Schedule is presented using the accrual basis of accounting, which is described in Note 1 to PIC’s financial statements.
Title: Program Costs/Matching Contributions Accounting Policies: The Schedule is presented using the accrual basis of accounting, which is described in Note 1 to PIC’s financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended June 30, 2023, the indirect cost allocation rate was 18.11%. The PIC did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as covered in 2 CFR 200.414. The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the PIC’s portion, may be more than shown.
Title: Indirect Cost Rate Accounting Policies: The Schedule is presented using the accrual basis of accounting, which is described in Note 1 to PIC’s financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended June 30, 2023, the indirect cost allocation rate was 18.11%. The PIC did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as covered in 2 CFR 200.414. For the year ended June 30, 2023, the indirect cost allocation rate was 18.11%. The PIC did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as covered in 2 CFR 200.414.
Title: Subrecipients Accounting Policies: The Schedule is presented using the accrual basis of accounting, which is described in Note 1 to PIC’s financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended June 30, 2023, the indirect cost allocation rate was 18.11%. The PIC did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance as covered in 2 CFR 200.414. The PIC did not provide federal awards to subrecipients during the year ended June 30, 2023.

Finding Details

Finding 2023-002
Single Audit Report Submission – Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: All Title: All Assistance Listing Number: All Award year and number: All Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition/Context: The Phoenix Indian Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause and Effect: The Phoenix Indian Center experienced significant turnover in key positions that generally ensure accounting records and financial statements were reconciled timely and the audit was performed to meet the compliance requirements. As a result, the single audit reporting package was submitted after the required reporting time period. Auditors’ Recommendations: To ensure compliance with the Uniform Guidance, the Department should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management’s Response: Books of records were not maintained as required. Upon becoming aware of the deficiencies, management hired an outside firm to provide support for bringing records up to date.
Finding 2023-002
Single Audit Report Submission – Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: All Title: All Assistance Listing Number: All Award year and number: All Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition/Context: The Phoenix Indian Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause and Effect: The Phoenix Indian Center experienced significant turnover in key positions that generally ensure accounting records and financial statements were reconciled timely and the audit was performed to meet the compliance requirements. As a result, the single audit reporting package was submitted after the required reporting time period. Auditors’ Recommendations: To ensure compliance with the Uniform Guidance, the Department should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management’s Response: Books of records were not maintained as required. Upon becoming aware of the deficiencies, management hired an outside firm to provide support for bringing records up to date.