FAC Explorer

Audit 346931

FY End
2023-12-31
Total Expended
$1.03M
Findings
8
Programs
3
Organization: Northwest Native Development Fund (WA)
Year: 2023 Accepted: 2025-03-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528944 2023-002 Material Weakness - AB
528945 2023-002 Material Weakness - AB
528946 2023-003 Material Weakness - AB
528947 2023-003 Material Weakness - AB
1105386 2023-002 Material Weakness - AB
1105387 2023-002 Material Weakness - AB
1105388 2023-003 Material Weakness - AB
1105389 2023-003 Material Weakness - AB

Programs

ALN Program Spent Major Findings
21.012 Native Initiatives $460,905 Yes 2
21.024 Community Development Financial Institutions Rapid Response Program (cdfi Rrp) $385,995 - 0
21.025 Small Dollar Loan Program $60,402 - 0

Contacts

Name Title Type
M3NXFE31K6B3 Jordan Ruiz Auditee
5096339940 Emily McCann, CPA 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 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: Northwest Native Development Fund has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule expenditures of federal awards (the Schedule) includes the federal award activity of Northwest Native Development Fund (the Organization) under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of 2 CFR 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 Northwest Native Development Fund, it is not intended and does not present the financial position, changes in net assets, or cash flows of Northwest Native Development Fund.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and requires proper time and effort for payroll. Condition: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown Context: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Cause: Policies and procedures were not in place to properly document, record, approve and allocate payroll. Effect: The Organization improperly charged payroll to the grant. Repeat Finding: No. Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and requires proper time and effort for payroll. Condition: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown Context: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Cause: Policies and procedures were not in place to properly document, record, approve and allocate payroll. Effect: The Organization improperly charged payroll to the grant. Repeat Finding: No. Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs. Condition: During our testing, we noted two unallowable expenditures charged to the grant. Questioned Costs: None Context: During our testing of allowable costs, it was noted that unallowed costs were charged to the grant. Cause: Administrative error in charging unallowable costs to federal grants. Effect: Unallowable expenses were charged to the grant. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs. Condition: During our testing, we noted two unallowable expenditures charged to the grant. Questioned Costs: None Context: During our testing of allowable costs, it was noted that unallowed costs were charged to the grant. Cause: Administrative error in charging unallowable costs to federal grants. Effect: Unallowable expenses were charged to the grant. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and requires proper time and effort for payroll. Condition: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown Context: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Cause: Policies and procedures were not in place to properly document, record, approve and allocate payroll. Effect: The Organization improperly charged payroll to the grant. Repeat Finding: No. Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs and requires proper time and effort for payroll. Condition: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Questioned Costs: Unknown Context: The Organization allocated payroll to the grant without proof of time and effort and no documentation of review and approval of time and effort. Cause: Policies and procedures were not in place to properly document, record, approve and allocate payroll. Effect: The Organization improperly charged payroll to the grant. Repeat Finding: No. Recommendation: We recommend that the Organization implements policies and procedures to properly calculate and allocate payroll, including review and approval of time and effort. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs. Condition: During our testing, we noted two unallowable expenditures charged to the grant. Questioned Costs: None Context: During our testing of allowable costs, it was noted that unallowed costs were charged to the grant. Cause: Administrative error in charging unallowable costs to federal grants. Effect: Unallowable expenses were charged to the grant. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Treasury Federal Program Name: Native American CDFI Assistance Program Assistance Listing Number: 21.012 Federal Award Identification Number and Year: 201NA054738 – 2020 and 211NA056263 -2021 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: September 24, 2020 through December 31, 2023 and December 8, 2021 through December 31, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance – Allowable Costs • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs. Condition: During our testing, we noted two unallowable expenditures charged to the grant. Questioned Costs: None Context: During our testing of allowable costs, it was noted that unallowed costs were charged to the grant. Cause: Administrative error in charging unallowable costs to federal grants. Effect: Unallowable expenses were charged to the grant. Repeat Finding: No. Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants. Views of responsible officials: There is no disagreement with the audit finding.