FAC Explorer

Audit 348497

FY End
2024-06-30
Total Expended
$3.19M
Findings
2
Programs
11
Organization: Phoenix Indian Center (AZ)
Year: 2024 Accepted: 2025-03-26
Auditor: Redw LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
537266 2024-002 Significant Deficiency - P
1113708 2024-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
17.265 Native American Employment and Training $1.49M Yes 1
84.299 Indian Education -- Special Programs for Indian Children $423,279 - 0
93.654 Indian Health Service Behavioral Health Programs $359,560 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $233,201 - 0
93.276 Drug-Free Communities Support Program Grants $111,976 - 0
93.279 Drug Use and Addiction Research Programs $67,491 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $57,131 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $46,227 - 0
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $40,090 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $18,739 - 0
97.024 Emergency Food and Shelter National Board Program $10,512 - 0

Contacts

Name Title Type
N9UZTMFKLWE7 Jolyana Begay-Kroupa Auditee
6022646768 Matthew J. Robertson 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, 2024, the indirect cost allocation rate was 12.81%. 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, 2024, the indirect cost allocation rate was 12.81%. 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, 2024, the indirect cost allocation rate was 12.81%. 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 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, 2024, the indirect cost allocation rate was 12.81%. 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, 2024, the indirect cost allocation rate was 12.81%. 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, 2024, the indirect cost allocation rate was 12.81%. 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. PIC did not provide federal awards to subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-002
Finding 2024-002 – Schedule of Expenditures of Federal Awards – 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 200.510(b) requires the auditee to prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements. The schedule must include the total Federal awards expended as determined in accordance with 2 CFR 500.502. Condition/Context: Phoenix Indian Center’s schedule of expenditures of federal awards did not include Federal awards expended in accordance with 2 CFR 500.502. Questioned Costs: None. Cause and Effect: Phoenix Indian Center experienced significant turnover in key positions that generally ensure accounting records and financial statements were reconciled timely. As a result, the prepared schedule did not include federal awards expended in accordance with 2 CFR 500.502. Auditors’ Recommendations: To ensure compliance with the Uniform Guidance, Phoenix Indian Center should prepare accurate, complete and timely financial statements and ensure the prepared schedule of expenditures of federal awards is prepared in accordance with 2 CFR 200.510(b). Management’s Response: Agreed, management began even before completion of prior year’s audit to address issues of control and system weaknesses. The process just beginning did not address all things quickly. However, the following correction plan is in effect and systems are now in place.
Finding 2024-002
Finding 2024-002 – Schedule of Expenditures of Federal Awards – 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 200.510(b) requires the auditee to prepare a schedule of expenditures of federal awards for the period covered by the auditee’s financial statements. The schedule must include the total Federal awards expended as determined in accordance with 2 CFR 500.502. Condition/Context: Phoenix Indian Center’s schedule of expenditures of federal awards did not include Federal awards expended in accordance with 2 CFR 500.502. Questioned Costs: None. Cause and Effect: Phoenix Indian Center experienced significant turnover in key positions that generally ensure accounting records and financial statements were reconciled timely. As a result, the prepared schedule did not include federal awards expended in accordance with 2 CFR 500.502. Auditors’ Recommendations: To ensure compliance with the Uniform Guidance, Phoenix Indian Center should prepare accurate, complete and timely financial statements and ensure the prepared schedule of expenditures of federal awards is prepared in accordance with 2 CFR 200.510(b). Management’s Response: Agreed, management began even before completion of prior year’s audit to address issues of control and system weaknesses. The process just beginning did not address all things quickly. However, the following correction plan is in effect and systems are now in place.