FAC Explorer

Audit 316748

FY End
2022-09-30
Total Expended
$1.24M
Findings
6
Programs
3
Organization: National Indian Women's Health Resource Center (OK)
Year: 2022 Accepted: 2024-08-06
Auditor: Michael W Green CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480546 2022-002 Significant Deficiency - AB
480547 2022-002 Significant Deficiency - AB
480548 2022-002 Significant Deficiency - AB
1056988 2022-002 Significant Deficiency - AB
1056989 2022-002 Significant Deficiency - AB
1056990 2022-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $416,327 Yes 1
93.788 Opioid Str $333,593 - 0
93.612 Native American Programs $172,326 - 0

Contacts

Name Title Type
J981LRQSQGF5 Kimberley Chaffin Auditee
9184566094 Michael W. Green Auditor
No contacts on file

Notes to SEFA

Title: NOTE A Accounting Policies: EXPENDITURES REPORTED ON THE SEFA ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHERIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. De Minimis Rate Used: N Rate Explanation: THE ORGANIZATION HAS ELECTED NOT TO USE THE 10% DE MINIMIS INDIRECT COST RATE AS ALLOWED UNER THE UNIFORM GUIDANCE. BASIS OF PRESENTATION-THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) INCLUDES THE FEDERAL AWARD ACTIVITY OF THE NATIONAL INDIAN WOMEN HEALTH RESOURCE CENTER (THE ORGANIZATION) UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED SEPTEMBER 30, 2022. THE INFORMATION IN THIS SEFA IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF 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 SEFA PRESENTS ONLY A SELECTED PORTION OF THE OPERATION OF THE ORGANIZATION, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET ASSETS, OR CASH FLOWS OF THE ORGANIZATION.
Title: NOTE B Accounting Policies: EXPENDITURES REPORTED ON THE SEFA ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHERIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. De Minimis Rate Used: N Rate Explanation: THE ORGANIZATION HAS ELECTED NOT TO USE THE 10% DE MINIMIS INDIRECT COST RATE AS ALLOWED UNER THE UNIFORM GUIDANCE. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- EXPENDITURES REPORTED ON THE SEFA ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHERIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. THE ORGANIZATION HAS ELECTED NOT TO USE THE 10-PERCENT DE MINIMIS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE.

Finding Details

Finding 2022-002
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.
Finding 2022-002
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.
Finding 2022-002
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.
Finding 2022-002
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.
Finding 2022-002
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.
Finding 2022-002
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.