FAC Explorer

Audit 367803

FY End
2024-12-31
Total Expended
$949,677
Findings
3
Programs
2
Organization: Susan Laflesche Picotte Center (NE)
Year: 2024 Accepted: 2025-09-26
Auditor: Bland & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155515 2024-001 Material Weakness Yes I
1155516 2024-001 Material Weakness Yes I
1155517 2024-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.351 Rural Business Development Grant $199,900 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $175,000 Yes 0

Contacts

Name Title Type
C18VUN281SK7 Diann Ballard Auditee
4029221652 Nick Eker Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of The Susan LaFlesche Picotte Center under programs of the federal government for the year ended December 31, 2024. 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 of 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. The entity has elected not to use the 15% de minimis indirect cost rate as allowed under the Uniform Guidance.
The threshold of Type A and Type B programs was $750,000 for the year ended December 31, 2024.
ALN Number Program Name 10.351 Rural Business Development Grants

Finding Details

Finding 2024-001
Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Condition: The Organization did not provide a procurement policy. Cause: The Organization does not have internal controls in place surrounding procurement policies and procedures. Effect: The lack of internal controls surrounding the procurement policies and procedures could lead to potential funding issues in the future. Questioned Costs: None. Recommendation: We recommend that management establish a formal written procurement policy. Organization’s Response: Management agrees with this finding.
Finding 2024-001
Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Condition: The Organization did not provide a procurement policy. Cause: The Organization does not have internal controls in place surrounding procurement policies and procedures. Effect: The lack of internal controls surrounding the procurement policies and procedures could lead to potential funding issues in the future. Questioned Costs: None. Recommendation: We recommend that management establish a formal written procurement policy. Organization’s Response: Management agrees with this finding.
Finding 2024-001
Criteria: Non-Federal entities other than States, including those operating Federal programs as subrecipients of States, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Condition: The Organization did not provide a procurement policy. Cause: The Organization does not have internal controls in place surrounding procurement policies and procedures. Effect: The lack of internal controls surrounding the procurement policies and procedures could lead to potential funding issues in the future. Questioned Costs: None. Recommendation: We recommend that management establish a formal written procurement policy. Organization’s Response: Management agrees with this finding.