FAC Explorer

Audit 345226

FY End
2021-06-30
Total Expended
$2.44M
Findings
2
Programs
17
Organization: Northwest Indian Community Development Center (MN)
Year: 2021 Accepted: 2025-03-07
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526315 2021-001 Material Weakness - P
1102757 2021-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $1.08M Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $253,915 - 0
93.788 Opioid Str $246,455 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $221,767 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $143,992 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $125,805 - 0
14.276 Youth Homelessness Demonstration Program $75,098 - 0
17.265 Native American Employment and Training $73,417 - 0
94.013 Americorps Volunteers in Service to America 94.013 $50,156 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $36,553 - 0
97.032 Crisis Counseling $30,800 - 0
93.958 Block Grants for Community Mental Health Services $28,390 - 0
93.235 Title V State Sexual Risk Avoidance Education (title V State Srae) Program $25,995 - 0
14.231 Emergency Solutions Grant Program $23,899 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $12,429 - 0
93.500 Pregnancy Assistance Fund Program $10,384 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $4,161 - 0

Contacts

Name Title Type
NNMKFMM1KJD6 Martin Jennings Auditee
2187582022 Joe Wallis Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2021, the Organization did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Northwest Indian Community Development Center (the Organization) under programs of the federal government for the year ended June 30, 2021. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, and Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of operations 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 2: Summary of Significant Accounting Policies for Expenditures Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2021, the Organization did not elect to use the 10% de minimis indirect cost rate. Expenditures reported on this 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.
Title: Note 3: Pass-through Entity Identifying Numbers Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2021, the Organization did not elect to use the 10% de minimis indirect cost rate. Pass-through entity identifying numbers are presented where available.
Title: Note 4: Subrecipients Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2021, the Organization did not elect to use the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.
Title: Note 5: Indirect Cost Rate Accounting Policies: Expenditures reported on this 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. De Minimis Rate Used: N Rate Explanation: During the year ended June 30, 2021, the Organization did not elect to use the 10% de minimis indirect cost rate. During the year ended June 30, 2021, the Organization did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2021-001
Condition: During our audit, it was noted that the organization has limited segregation of duties related to cash receipts transaction cycle. Criteria: There are three general categories of duties in the cash receipts cycle: custody, record keeping and reconciliation. In an ideal system, different employees perform each of these three major functions. In other words, no one person has control of two or more of these responsibilities. Cause:The Accountant had responsibilities over all areas of custody, record keeping and reconciliation. While there is some review of transactions by the Chief Financial Officer, there is more than a remote likelihood that a misstatement of the Organization’s financial statements that is more than inconsequential could go undetected. Effect: The effectiveness of the internal control system relies on enforcement by management. The effect of deficiencies in segregation of duties and internal controls can result in undetected errors or misappropriation of assets of the Organization. Recomendation: Under these circumstances the most effective controls lie in 1) managements knowledge of the Organization's financial operations and 2) striving to obtain as much segregation of duties as possible so that no one person has complete control of any type of financial transaction. We recommend the Organization evaluate its controls and make any changes considered necessary. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost and other considerations.
Finding 2021-001
Condition: During our audit, it was noted that the organization has limited segregation of duties related to cash receipts transaction cycle. Criteria: There are three general categories of duties in the cash receipts cycle: custody, record keeping and reconciliation. In an ideal system, different employees perform each of these three major functions. In other words, no one person has control of two or more of these responsibilities. Cause:The Accountant had responsibilities over all areas of custody, record keeping and reconciliation. While there is some review of transactions by the Chief Financial Officer, there is more than a remote likelihood that a misstatement of the Organization’s financial statements that is more than inconsequential could go undetected. Effect: The effectiveness of the internal control system relies on enforcement by management. The effect of deficiencies in segregation of duties and internal controls can result in undetected errors or misappropriation of assets of the Organization. Recomendation: Under these circumstances the most effective controls lie in 1) managements knowledge of the Organization's financial operations and 2) striving to obtain as much segregation of duties as possible so that no one person has complete control of any type of financial transaction. We recommend the Organization evaluate its controls and make any changes considered necessary. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost and other considerations.