Finding Text
2020-002 Allowable Costs/Costs Principles – Nonpayroll Expenses
Federal Agency: U.S. Department of the Interior
Federal Program Title: Bureau of Indian Affairs Facilities Operations and Maintenance
ALN: 15.048
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Numbers and Period: A17AV00174 September 30, 2021
A13AV00271 September 30, 2016
A19AV00094 September 30, 2023
Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample
Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Noncompliance
Criteria: Per 2 CFR 200.303 awardees must establish and maintain effective internal control to provide reasonable assurance that federal funds are being used appropriately.
Condition/Context: During our testing of expenditures, it was noted that of the 60 samples tested, 2 pay applications or invoices were not adequately supported or authorized.
Questioned Costs: Known questioned costs of $3,401.79. Unable to determine likely questioned costs.
Cause: ASRWSS policies and procedures were not consistently followed.
Effect: ASRWSS is at risk of expending monies that are not necessary and reasonable for the administration of the award. Lack of proper controls can result in misappropriation of ASRWW resources.
Repeat Finding: This finding was issued as prior year reference number 2019-002.
Recommendation: CLA recommend that ASRWSS policies and procedures be followed consistently. We also recommend that supporting documentation be maintained and properly documented.
Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.