Expenditures reported in this schedule consist of the beginning of the year outstanding loan balance plus advances made on the loan during the year, if applicable. The outstanding balance at September 30, 2023 was $12,706,081.
U.S. Department of Health and Human Services Passed Through California Rural Indian Health Board Federal Financial Assistance Listing Number 93.441 Indian Self-Determination Equipment and Real Property Management Material Noncompliance and Material Weakness in Internal Control over Compliance Grant Award Number - Potentially affects all grant awards included under CFDA 93.441 on the Schedule of Expenditures of Federal Awards. Criteria - Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires property records be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - Property records were not maintained in accordance with Uniform Guidance for all property and equipment purchased. Cause - The Organization did not have adequate internal controls to ensure its property records included all the requirements under Uniform Guidance or properly identify all property and equipment purchased with federal funds. Effect - Property records were not adequately maintained. Questioned Costs - None. Context/Sampling - No sampling was used. We examined the Organization’s property records in total. Repeat Finding From Prior Year - Yes; finding 2022-004. Recommendation - We recommend the Organization enhance internal controls to ensure its property records include all the requirements under Uniform Guidance and properly identify all property and equipment purchased with federal funds. Views of Responsible Officials - Management agrees with this finding.