FAC Explorer

Finding 1077391 (2023-009)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323235
Organization: Wabanaki Health and Wellness (ME)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Missing supporting documentation for expenses related to federal awards, impacting the ability to verify costs.
  • Impacted Requirements: Noncompliance with 2 CFR Part 200.403 regarding necessary documentation for allowable costs.
  • Recommended Follow-Up: Implement a system to ensure all invoices and documentation are properly saved and filed to support expenses.

Finding Text

Finding Number: 2023-009 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Supporting Documentation for Expenses Incurred During the Year Major Programs: AL#93.788 – Opioid STR – Direct Award (DHHS) – Award numbers: 1H79TI083088-01, 5H79TI083088-02, 6H79TI085684-01M003 and CD9-23-4425 AL#93.859 – Biomedical Research and Research Training – Direct Award (DHHS) – Award numbers: 5S06GM142115-02 and 5S06GM142115-03 Questioned Costs: AL#93.788 – $1,000 AL#93.859 - $364, based on the error the questioned costs could exceed $25,000 How the questioned costs were computed: N/A Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Condition: During testing of cash disbursements there were expenditures for which supporting documentation could not be located. Criteria: Under 2 CFR Part 200.403 (a) costs must be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles and (g) costs must be adequately documented in order to be allowable under Federal awards. Cause: The Organization misplaced the invoices. Effect: The Organization was unable to provide the auditors with proper supporting documentation for testing and therefore it could not be determined whether the expenses were reasonable and necessary to be charged to the programs. Recommendation: We recommend the Organization create processes and procedures whereby all invoices and other pertinent supporting documentation is saved and filed either in paper or electronic form to support the expense charged to the federal award and ensure the expense is allowable. Views of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 500932 2023-001
    Material Weakness Repeat
  • 500933 2023-002
    Material Weakness Repeat
  • 500934 2023-003
    Significant Deficiency Repeat
  • 500935 2023-008
    Significant Deficiency
  • 500936 2023-001
    Material Weakness Repeat
  • 500937 2023-002
    Material Weakness Repeat
  • 500938 2023-003
    Significant Deficiency Repeat
  • 500939 2023-008
    Significant Deficiency
  • 500940 2023-001
    Material Weakness Repeat
  • 500941 2023-002
    Material Weakness Repeat
  • 500942 2023-003
    Significant Deficiency Repeat
  • 500943 2023-007
    Material Weakness Repeat
  • 500944 2023-008
    Significant Deficiency
  • 500945 2023-001
    Material Weakness Repeat
  • 500946 2023-002
    Material Weakness Repeat
  • 500947 2023-003
    Significant Deficiency Repeat
  • 500948 2023-008
    Significant Deficiency
  • 500949 2023-009
    Significant Deficiency
  • 500950 2023-001
    Material Weakness Repeat
  • 500951 2023-002
    Material Weakness Repeat
  • 500952 2023-003
    Significant Deficiency Repeat
  • 500953 2023-008
    Significant Deficiency
  • 500954 2023-009
    Significant Deficiency
  • 500955 2023-010
    Significant Deficiency
  • 500956 2023-006
    Significant Deficiency
  • 500957 2023-001
    Material Weakness Repeat
  • 500958 2023-002
    Material Weakness Repeat
  • 500959 2023-003
    Significant Deficiency Repeat
  • 500960 2023-008
    Significant Deficiency
  • 500961 2023-001
    Material Weakness Repeat
  • 500962 2023-002
    Material Weakness Repeat
  • 500963 2023-003
    Significant Deficiency Repeat
  • 500964 2023-008
    Significant Deficiency
  • 500965 2023-001
    Material Weakness Repeat
  • 500966 2023-002
    Material Weakness Repeat
  • 500967 2023-003
    Significant Deficiency Repeat
  • 500968 2023-007
    Material Weakness Repeat
  • 500969 2023-008
    Significant Deficiency
  • 500970 2023-001
    Material Weakness Repeat
  • 500971 2023-002
    Material Weakness Repeat
  • 500972 2023-003
    Significant Deficiency Repeat
  • 500973 2023-008
    Significant Deficiency
  • 500974 2023-009
    Significant Deficiency
  • 1077374 2023-001
    Material Weakness Repeat
  • 1077375 2023-002
    Material Weakness Repeat
  • 1077376 2023-003
    Significant Deficiency Repeat
  • 1077377 2023-008
    Significant Deficiency
  • 1077378 2023-001
    Material Weakness Repeat
  • 1077379 2023-002
    Material Weakness Repeat
  • 1077380 2023-003
    Significant Deficiency Repeat
  • 1077381 2023-008
    Significant Deficiency
  • 1077382 2023-001
    Material Weakness Repeat
  • 1077383 2023-002
    Material Weakness Repeat
  • 1077384 2023-003
    Significant Deficiency Repeat
  • 1077385 2023-007
    Material Weakness Repeat
  • 1077386 2023-008
    Significant Deficiency
  • 1077387 2023-001
    Material Weakness Repeat
  • 1077388 2023-002
    Material Weakness Repeat
  • 1077389 2023-003
    Significant Deficiency Repeat
  • 1077390 2023-008
    Significant Deficiency
  • 1077392 2023-001
    Material Weakness Repeat
  • 1077393 2023-002
    Material Weakness Repeat
  • 1077394 2023-003
    Significant Deficiency Repeat
  • 1077395 2023-008
    Significant Deficiency
  • 1077396 2023-009
    Significant Deficiency
  • 1077397 2023-010
    Significant Deficiency
  • 1077398 2023-006
    Significant Deficiency
  • 1077399 2023-001
    Material Weakness Repeat
  • 1077400 2023-002
    Material Weakness Repeat
  • 1077401 2023-003
    Significant Deficiency Repeat
  • 1077402 2023-008
    Significant Deficiency
  • 1077403 2023-001
    Material Weakness Repeat
  • 1077404 2023-002
    Material Weakness Repeat
  • 1077405 2023-003
    Significant Deficiency Repeat
  • 1077406 2023-008
    Significant Deficiency
  • 1077407 2023-001
    Material Weakness Repeat
  • 1077408 2023-002
    Material Weakness Repeat
  • 1077409 2023-003
    Significant Deficiency Repeat
  • 1077410 2023-007
    Material Weakness Repeat
  • 1077411 2023-008
    Significant Deficiency
  • 1077412 2023-001
    Material Weakness Repeat
  • 1077413 2023-002
    Material Weakness Repeat
  • 1077414 2023-003
    Significant Deficiency Repeat
  • 1077415 2023-008
    Significant Deficiency
  • 1077416 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.859 Biomedical Research and Research Training $1.42M
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $644,028
93.933 Demonstration Projects for Indian Health $513,651
93.872 Tribal Maternal, Infant, and Early Childhood Home Visiting $394,448
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $264,082
93.493 Community Project Funding/congressionally Directed Spending ‐ Construction $243,060
93.738 Pphf: Racial and Ethnic Approaches to Community Health Program Financed Solely by Public Prevention and Health Funds $191,341
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $177,747
93.762 A Comprehensive Approach to Good Health and Wellness in Indian County Ð Financed Solely by Prevention and Public Health $163,601
15.144 Indian Child Welfare Act_title II Grants $140,841
10.225 Community Food Projects $132,008
93.558 Temporary Assistance for Needy Families $100,070
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $87,682
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $85,832
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $83,810
93.587 Promote the Survival and Continuing Vitality of Native American Languages $62,409
93.959 Block Grants for Prevention and Treatment of Substance Abuse $55,929
93.268 Immunization Cooperative Agreements $54,486
93.788 Opioid Str $52,890
93.958 Block Grants for Community Mental Health Services $47,549
93.011 National Organizations of State and Local Officials $40,523
15.032 Indian Economic Development $25,043
10.766 Community Facilities Loans and Grants $23,007
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $11,697
10.568 Emergency Food Assistance Program (administrative Costs) $10,554
93.270 Adult Viral Hepatitis Prevention and Control $10,341
93.940 Hiv Prevention Activities_health Department Based $9,665
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2,472