FAC Explorer

Audit 352716

FY End
2023-12-31
Total Expended
$1.60M
Findings
2
Programs
5
Organization: Oklahoma Indian Legal Services, Inc. (OK)
Year: 2023 Accepted: 2025-04-04
Auditor: Hogantaylor LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554052 2023-002 Material Weakness - F
1130494 2023-002 Material Weakness - F

Programs

ALN Program Spent Major Findings
09.U01 Native American Grant - 2023 $1.01M Yes 0
16.608 Tribal Court Assistance Program $243,047 - 0
09.U02 Disaster Supplement Grant - 2022 $202,357 Yes 1
16.815 Tribal Civil and Criminal Legal Assistance Grants, Training and Technical Assistance $96,873 - 0
09.U00 Native American Grant - 2022 $50,514 Yes 0

Contacts

Name Title Type
HMKRKLJQ6DH7 Stephanie Hudson Auditee
4059436457 Brittney Wycoff 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Oklahoma Indian Legal Services, Inc. (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 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 Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present that financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2023-002
Finding: Item 2023-002–Procurement Procedures Legal Services Corporation 2022 Disaster Supplement Grant (CFDA# 09.737018) Material Weakness Criteria: Management is responsible for designing, implementing, and maintaining effective internal controls to ensure compliance with grant requirements. Condition/context: The Organization's policy and procedures for procuring fixed assets require fixed asset purchases greater than $25,000 to be approved by the Board of Directors. During the year ended December 31, 2023, there was one fixed asset purchase meeting this criterion, however, there was no documentation that the Board of Directors approved the purchase. Cause: This was an oversight by the responsible parties. Effect: The designed control was not operating effectively. However, as the fixed asset was an allowable purchase, it did not result in any noncompliance. Questioned Cost: Not applicable. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the Organization operate the control as designed and seek board approval for fixed asset purchases greater than $25,000. Views of responsible officials: See corrective action plan.
Finding 2023-002
Finding: Item 2023-002–Procurement Procedures Legal Services Corporation 2022 Disaster Supplement Grant (CFDA# 09.737018) Material Weakness Criteria: Management is responsible for designing, implementing, and maintaining effective internal controls to ensure compliance with grant requirements. Condition/context: The Organization's policy and procedures for procuring fixed assets require fixed asset purchases greater than $25,000 to be approved by the Board of Directors. During the year ended December 31, 2023, there was one fixed asset purchase meeting this criterion, however, there was no documentation that the Board of Directors approved the purchase. Cause: This was an oversight by the responsible parties. Effect: The designed control was not operating effectively. However, as the fixed asset was an allowable purchase, it did not result in any noncompliance. Questioned Cost: Not applicable. Repeat finding: This is not a repeat finding. Recommendation: We recommend that the Organization operate the control as designed and seek board approval for fixed asset purchases greater than $25,000. Views of responsible officials: See corrective action plan.