FAC Explorer

Audit 364635

FY End
2024-09-30
Total Expended
$3.78M
Findings
16
Programs
6
Organization: All Nations Health Center, Inc. (MT)
Year: 2024 Accepted: 2025-08-20
Auditor: Redw LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
574061 2024-002 Significant Deficiency Yes P
574062 2024-002 Significant Deficiency Yes P
574063 2024-002 Significant Deficiency Yes P
574064 2024-002 Significant Deficiency Yes P
574065 2024-002 Significant Deficiency Yes P
574066 2024-002 Significant Deficiency Yes P
574067 2024-002 Significant Deficiency Yes P
574068 2024-002 Significant Deficiency Yes P
1150503 2024-002 Significant Deficiency Yes P
1150504 2024-002 Significant Deficiency Yes P
1150505 2024-002 Significant Deficiency Yes P
1150506 2024-002 Significant Deficiency Yes P
1150507 2024-002 Significant Deficiency Yes P
1150508 2024-002 Significant Deficiency Yes P
1150509 2024-002 Significant Deficiency Yes P
1150510 2024-002 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $164,671 - 0
93.767 Children's Health Insurance Program $132,257 - 0
93.653 Indian Health Service Domestic Violence Prevention Programs $121,087 - 0
93.237 Special Diabetes Program for Indians Diabetes Prevention and Treatment Projects $116,412 - 0
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $90,064 - 0
93.193 Urban Indian Health Services $15,478 Yes 1

Contacts

Name Title Type
Q4NMTMEQ3F61 Eamon Fahey Auditee
4068299515 Matthew Robertson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: Expenditures reported on the accompanying 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 Center has not elected to use the de minimis ten percent indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the All Nations Health Center, Inc. (the “Center”) 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. 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: Expenditures reported on the accompanying 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 Center has not elected to use the de minimis ten percent indirect cost rate. Expenditures reported on the accompanying 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: Indirect Costs Accounting Policies: Expenditures reported on the accompanying 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 Center has not elected to use the de minimis ten percent indirect cost rate. The Center has not elected to use the de minimis ten percent indirect cost rate.
Title: Subrecipients Accounting Policies: Expenditures reported on the accompanying 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 Center has not elected to use the de minimis ten percent indirect cost rate. Of the federal expenditures presented in the schedule, the Center provided no federal awards to subrecipients.

Finding Details

Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Finding 2024-002
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.