FAC Explorer

Audit 43969

FY End
2022-06-30
Total Expended
$1.20M
Findings
4
Programs
2
Organization: Denver Indian Center Inc. and Subsidiary (CO)
Year: 2022 Accepted: 2023-01-25
Auditor: Ryan Gunsauls & O'Donnell LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46449 2022-001 - - E
46450 2022-002 - - A
622891 2022-001 - - E
622892 2022-002 - - A

Programs

ALN Program Spent Major Findings
17.265 Native American Employment and Training $723,389 - 0
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $472,335 Yes 2

Contacts

Name Title Type
PA5GVWU6FJY5 Steve Revello Auditee
3039362688 Chantel Price Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance, where in certain types of expenditures arenot allowable or limited as to reimbursement.Denver Indian Center, Inc. and Subsidiary have elected not to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance.Denver Indian Center, Inc. and Subsidiary uses rates of 20% and 15% for theNative American Employment and Training and Healthy Marriage Promotionand Responsible Fatherhood programs, respectively. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Denver Indian Center, Inc. and Subsidiary have elected not to use the 10percent de minimis indirect cost rate allowed under the Uniform Guidance. Denver Indian Center, Inc. and Subsidiary uses rates of 20% and 15% for the Native American Employment and Training and Healthy Marriage Promotion and Responsible Fatherhood programs, respectively.

Finding Details

Finding 2022-001
2022-001 ? Eligibility Criteria: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Condition: The internal control procedure in place for eligibility of participants in the program was not documented. Cause: Denver Indian Center, Inc. and Subsidiary experienced a staff shortage and due to the limited resources, the internal control procedure in place for eligibility of participants in the program was not performed. Effect: Weakness in internal control over eligibility to participate in the program. Questioned Costs: None noted. Perspective Information: Systemic. A random sample of seventeen participant files was selected. Fourteen of the files did not contain complete checklists. Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the participant files to ensure all information is retained and/or reviewed as the internal control over eligibility. View of Responsible Officials: Denver Indian Center, Inc. and Subsidiary agrees with the finding and recommendation.
Finding 2022-002
2022-002 ? Allowable Activities Criteria: Denver Indian Center, Inc. and Subsidiary uses an overall approval process for repeat and routine items. Condition: The Delta Dental renewal was inadvertently not signed by a Denver Indian Center, Inc. and Subsidiary representative. Cause: The Delta Dental renewal was inadvertently not signed by a Denver Indian Center, Inc. and Subsidiary representative. Effect: Weakness in internal control over allowable activities in the program. Questioned Costs: None noted. Perspective Information: Isolated. A random sample of forty expenses was selected. Two of the expenses were related to Delta Dental that are repeat and routine transactions. Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary ensure all repeat and routine transactions have appropriate approval documented. View of Responsible Officials: Denver Indian Center, Inc. and Subsidiary agrees with the finding and recommendation.
Finding 2022-001
2022-001 ? Eligibility Criteria: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Condition: The internal control procedure in place for eligibility of participants in the program was not documented. Cause: Denver Indian Center, Inc. and Subsidiary experienced a staff shortage and due to the limited resources, the internal control procedure in place for eligibility of participants in the program was not performed. Effect: Weakness in internal control over eligibility to participate in the program. Questioned Costs: None noted. Perspective Information: Systemic. A random sample of seventeen participant files was selected. Fourteen of the files did not contain complete checklists. Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the participant files to ensure all information is retained and/or reviewed as the internal control over eligibility. View of Responsible Officials: Denver Indian Center, Inc. and Subsidiary agrees with the finding and recommendation.
Finding 2022-002
2022-002 ? Allowable Activities Criteria: Denver Indian Center, Inc. and Subsidiary uses an overall approval process for repeat and routine items. Condition: The Delta Dental renewal was inadvertently not signed by a Denver Indian Center, Inc. and Subsidiary representative. Cause: The Delta Dental renewal was inadvertently not signed by a Denver Indian Center, Inc. and Subsidiary representative. Effect: Weakness in internal control over allowable activities in the program. Questioned Costs: None noted. Perspective Information: Isolated. A random sample of forty expenses was selected. Two of the expenses were related to Delta Dental that are repeat and routine transactions. Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary ensure all repeat and routine transactions have appropriate approval documented. View of Responsible Officials: Denver Indian Center, Inc. and Subsidiary agrees with the finding and recommendation.