2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance)
(Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007)
Significant Deficiency ALN 93.441 Indian Self Determination
ALN 20.205 Highway Planning & Cons...
2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Availability (Compliance; Internal Controls Over Compliance)
(Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007)
Significant Deficiency ALN 93.441 Indian Self Determination
ALN 20.205 Highway Planning & Construction
ALN 15.030 Indian Law Enforcement
ALN 93.575 Child Care and Development Block Grant
ALN 21.027 Coronavirus State and Local Fiscal
Recovery Funds (ARPA)
Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, we selected 120 transactions for testing from each major program. The following number of transactions were not provided for our review during the audit: ALN 93.441 – Indian Self Determination – 47 transactions ALN 20.205 – Highway Planning and Construction - 11 transactions ALN 15.030 – Indian Law Enforcement – 8 transactions ALN 93.575 – Child Care and Development Block Grant – 22 transactions ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds – 9 transactions
Corrective Action Plan: The Finance Department will become familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff will be trained on those policies and procedures so they are familiar with the requirements. The Finance Department will not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. The Finance Department will implement and execute an internal audit, by pulling random vouchers packets to test for compliance mid-year.