FAC Explorer

Finding 1076766 (2023-002)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323095
Organization: Lummi Indian Business Council (WA)
Auditor: Stauffer & Associates PLLC

AI Summary

  • Core Issue: 11 out of 16 important journal entries lacked documented review and approval, indicating a significant internal control weakness.
  • Impacted Requirements: The absence of proper supervision increases the risk of unallowable entries affecting compliance and financial reporting.
  • Recommended Follow-Up: Ensure all journal entries are reviewed and approved by management before posting, as per departmental policy.

Finding Text

Program Information: Assistance Listing #: 93.210 U.S. Department of Health and Human Services Tribal Self-Governance Demonstration Program: Planning and Negotiation IHS Compacts/COVID-19 - Testing IHS and Tribal Operated Programs Award Numbers: 64G940011 Award Periods: 10/1/21-9/30/24 Criteria: Internal control is a process, effected by an entity’s…[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance: (Internal Control – Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, © May 2013, p.1) Condition/Context: During transactional testing, 11 of 16 individually important items (IIIs) were journal entries with no documented review and approval process. [ ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness Cause: High staff turnover and lack of qualified personnel. Effect: Without proper supervisor approval, unallowable entries could be posted to the program. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Department to follow their policy and procedures that all journal entries are reviewed and approved by management prior to posting. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.

Categories

Allowable Costs / Cost Principles Material Weakness Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 500324 2023-002
    Material Weakness
  • 500325 2023-002
    Material Weakness
  • 500326 2023-003
    Significant Deficiency
  • 500327 2023-003
    Significant Deficiency
  • 500328 2023-004
    Significant Deficiency
  • 500329 2023-004
    Significant Deficiency
  • 1076767 2023-002
    Material Weakness
  • 1076768 2023-003
    Significant Deficiency
  • 1076769 2023-003
    Significant Deficiency
  • 1076770 2023-004
    Significant Deficiency
  • 1076771 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.210 Tribal Self-Governance Demonstration Program: Planning and Negotiation Ihs Compacts $18.03M
15.022 Tribal Self-Governance $13.33M
21.027 Covid-19 - Arpa - Slfrf $10.92M
93.600 Head Start Yr 1 $3.90M
15.042 Indian School Equalization Program $2.19M
93.243 Lummi Nation Project Aware Application $1.75M
21.026 Covid-19 - Haf $1.74M
93.210 Covid-19 - Testing Ihs and Tribal Operated Programs $1.30M
84.027 Idea - Special Educ. $1.28M
93.829 Dhhs Samhsa - Expansion Ln Behavioral Health Svc $1.21M
15.022 Indian Reservation Roads Program $1.06M
11.463 South Fork Nooksack River Restoration $937,665
84.425 Covid-19 - Education Stabilization Fund-Arpa $934,464
10.912 Salmon Recovery $747,256
93.563 Child Support Enforcement $715,400
10.567 Fy20 Net $714,795
15.046 Administrative Costs $698,160
93.382 Dhhs - Ln Chap Project $635,242
93.772 Lummi Nation Public Health Accreditation Project $594,941
84.010 Title I $495,588
11.438 Recreation and Conservation (rco) South Fork Upper and Lower Fobes Ph2 Restoration $462,625
93.575 Covid-19 - Child Care and Development Block Grant $348,225
16.841 Doj Ovc Tribal Set-Aside Program $333,066
21.023 Covid-19 - Arpa - Era $297,764
93.933 Demonstration Projects for Indian Health $283,339
16.575 Health and Wellness Center Solar Pv Project $282,671
81.041 Low Income Solar Deployment $282,025
66.039 Diesel Emissions Reduction Act $271,883
93.237 Special Diabetes Program for Indians-Diabetes Prevention and Treatment Programs $268,379
16.608 Lummi Nation Drug Court Program $263,294
16.587 2021 Ovw Fiscal Year 2021 Grants to Indian Tribal Governments Program Solicitation $259,947
84.181 Early Learning Part C (3 to Prek) $257,066
66.121 Lummi Nation Puget Sound Tribal Capacity Building $254,075
97.036 Fema Shellfish Project D17-153 $200,000
93.575 Child Care and Development Fund $199,155
10.567 Fy13 Net $194,113
11.029 Tribal Broadband Connectivity Program $193,251
10.567 2020 Fdpir $185,811
16.575 Fy22 Ocla $166,620
11.438 Lummi Nation's Pacific Coast Salmon Recovery Grant Program 494.2020 $164,707
93.581 Dhhs Admin for Children & Families Improving Capability of Indian Tribal Govt to Regulate Envir. Quality $161,922
16.575 Tribal Government Initiative Year 2 $154,994
11.454 Covid-19 - Psmfc - Cares Act Funding for States $154,763
84.287 Early Learning Part B (birth to 3) $151,652
16.575 Voca by & for Victim Services $148,146
66.121 Health and Wellness Center Solar Pv Project $145,546
66.121 Fy-20 Epa Puget Sound Partnership Implementation $142,939
93.243 Lummi Nation Strategic Prevention Framework (spf) Project Grant $132,557
93.612 Lummi Nation Young People Re-Engagement Program (yrep) $127,171
16.024 Tribal Sexual Assault Services Program $120,447
16.585 Lummi Nation's Family Drug Court Grant Program $118,272
17.277 Wioa - Dislocated Workers $116,161
20.U03 Implement Gps Tracking of Lummi Transit Vehicles and New Bus Shelters $113,172
16.587 Violence Against Women (discretionary Grants for Tribal Governments) $112,856
16.838 Comprehensive Opioid, and Substance Abuse Program $112,404
81.041 Dept. of Energy-Low Income Community Solar Deployment $110,169
11.438 Fy19 Pcsrf $106,928
93.054 Native American Caregiver Support Program $105,991
16.320 Lummi Nation Services for Victims of Human Trafficking $102,987
16.841 Transforming Lummi Nation's Response to Elder Abuse $94,692
11.438 Fy19 Hatchery Genetic Management Plan $93,243
93.778 Hca Funding $91,945
11.307 Lummi Vendor Marketplace $90,570
15.663 National Fish and Wildlife $90,524
93.600 Head Start $88,652
97.036 Fema Lummi Nation Pump Repair $85,771
93.072 Fy21 Kinship Navigator $84,954
84.425 Covid-19 - Cares Act -Doe/geer I $79,811
93.071 Nutrition Services Incentive Program $79,076
93.958 State - Youth Mentoring Program $77,928
15.631 Srfb $76,987
15.044 Transportation $71,490
10.594 Fy22 Fdpir Nutrition Education $63,031
93.072 Fy19 Kinship Navigator $61,360
16.841 Lummi Nation Ctas PA 7- Lvoc Grant Program $58,532
84.250 Vocational Rehabilitation $56,382
93.959 Supported Housing and Employment $55,782
84.060 Indian Education - Grants to Local Educational Agencies $53,608
84.336 Title IV-B $52,238
11.438 Nwifc - Evaluation of Temporal & Spatial Distribution of Returning S. Fork Chinook Adults $49,895
84.424 Education Stabilization Fund-Arpa Geer III $47,838
11.302 Conduct and Implement Economic Development Strategies $47,823
10.557 Special Supplemental Nutrition Program for Women, Infants and Children (wic) $45,486
11.438 Recreation and Conservation (rco) Sf Nooksack Skookum Edfro Ph 3 Design $42,125
11.477 Fishery Disaster Funding $41,390
15.148 Energy Department Capacity Project $40,866
15.639 South Fork Cavanaugh Island Restoration $40,000
15.069 Zoonoic Disease Initiative $38,579
66.605 Performance Partnership Grant $38,091
20.205 St Wa Wsdot Lummi Transit Infrastructure for Bus Shelters $37,973
10.567 Op Council, Emergency Rental Assistance $36,453
10.594 Fy21 Fdpir Nutrition Education $31,874
11.U01 Interagency Agreement $31,668
93.047 Title Vi, Part A & B $29,563
15.531 Wria 1 Lead Entity $29,000
93.568 Dhhs Admin for Children & Families Low Income Home Energy Asst. Prgrm $28,257
10.567 Fy18 Net $24,728
10.567 Covid-19 - Fdpir: Cares Act: Facility Improvements & Equipment Upgrades $24,662
97.036 Fema - Disaster Declaration $23,167
66.121 Epa Puget Sound Partnership Implementation $21,818
15.631 Psar-Lead Entity Contracts $21,122
20.U02 Fy17-19 Public Transportation on Indian Reservations Formula Apportionments $20,424
93.596 Child Care and Development Fund $19,724
20.509 Covid-19 - Cares Act 5311 Ttp Formula Grant $17,307
11.473 National Fish and Wildlife Creating Resilience Plan for Lummi Reservation $16,872
97.036 Fema-Building Resilient Infrastructure/communities $15,299
11.438 Fy20 Pcsrf $14,254
16.710 Tribal Resources Grant Program- Equipment $14,246
15.904 Historic Preservation Fund Grants-in-Aid $14,029
93.959 Indian Child Welfare Services $13,225
10.912 Wetland Restoration Agreement $13,190
11.438 Nwifc-Hatchery Reform Contract $12,711
93.671 Covid-19 - Arp Fvpvs $12,124
20.205 Highway Planning and Construction $11,641
15.032 Indian Economic Development $10,810
93.788 Dhhs Samhsa - Ln Opioid Grant Prevention Treatment & Aftercare $10,615
93.054 Covid-19 - Tcc6 American Resuce Plan (arp) for Oaa Title Vi Part C $9,927
11.429 Lummi Nation Pacific Northwest Bwet $9,085
93.590 Tribal Fatherhood Support Programs $9,060
84.299 Lummi Marine Trades Nycp $8,942
15.130 Jom $8,225
93.569 Community Services Block Grant $7,052
93.047 Covid-19 - Arp for Oaa Title Vi Part A/b $6,906
10.565 Fy22 Csfp $6,770
93.671 Family Violence Prevention & Services $5,764
93.791 Money Follows the Person Tribal Initiative $5,013
10.565 Wa State Department of Agriculture Food Assistance $4,872
93.069 Public Health Emergency Preparedness $4,507
93.053 Nutrition Services Incentive Program $4,417
15.148 Tribal Energy Development Capacity Grants $4,000
11.438 Nooksack River Early Chinook $3,901
20.U01 Covid-19 - Y21 Arp Tribal Transit Program $3,643
93.575 Construction and Renovation of Childcare Facilities $2,949
11.438 Mf Porter Creek Reach Ph2 Restoration $2,836
15.151 Enhancement Funds $2,797
16.710 Ctas Purpose Area #1: Cops Office Tribal Resources Grant Program $2,476
11.438 Engineering Services for Lummi Bay Hatchery Raceways $1,892
15.149 Focus $1,670
10.565 Fy21 Csfp $1,533
93.047 Nutrition Services Incentive Program $1,346
10.567 Fy19 Net $1,192
84.358 Idea - Small, Rural School Achievement Program $1,083
93.594 Native Employment Works Program $1,030
93.788 Lummi Nation's Tribal Opioid Response Program Application $1,014
93.243 Dhhs Samhsa Native Connections Project $861
16.025 Special Domestic Violence Criminal Jurisdiction Program $384
11.438 Wria 1 Salmon Recovery Board Lead Entity $380
93.243 Lummi Nation Medication Assisted Treatment Expansion Project $364
11.454 Covid-19 - Psmfc - Cares Act Funding $250
16.585 Fy16 Family Drug Court Implementation & Enhancement Program $104
84.181 Idea - Special Educ. $19
15.U01 Forestry on Indian Lands $-2
93.421 Nihb Climate Ready Tribes $-123
21.019 Covid-19 - Federal Coronavirus Relief Funds (crf) for Tribal Governments $-2,426
11.438 Fy12 Pcsrf $-3,118
10.567 Covid-19 - Fy21 Fdpir-Cares Act Supplemental Admin Grant $-3,600
11.307 Covid-19 - Cares Eda Economic Adjustment Assistance $-5,463
11.438 Fy15 Pcsrf $-5,775
93.587 Lummi Nation Language Instruction $-6,420
93.047 Covid-19 - Families First Coronavirus Response Act $-11,387
16.588 Fy20 Stop $-11,806
11.438 Fy16 Pcsrf $-12,885
11.438 Lummi Nation's South Fork Nooksack Chinook Rescue Program $-28,501
93.047 Covid-19 - (nac3) Cares Act for Nutrition Services for Native American Programs Under Title Vi of the Oaa $-28,721
93.391 Covid-19 - Supporting Tribal Public Health Capacity in Coronavirus Preparedness and Response $-36,269
93.568 Low-Income Home Energy Assistance $-160,244