Finding Text
2020-006 Reporting
Federal Agency: U.S. Department of the Interior
Federal Program Title: Bureau of Indian Affairs Facilities Operations and Maintenance
ALN Number: 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: Material Weakness in Internal Control Over Compliance and Material Noncompliance
Criteria or Specific Requirement: Annual financial reports should accurately reflect the period covered.
Condition/Context: During our audit testing, we noted that 1 of the quarterly reports SF-425 reports tested were inaccurate.
Questioned Costs: Known question costs of $297,854.53. Unable to determine likely questioned costs.
Cause: Proper accrual accounting and records were not maintained.
Effect: Inaccurate reports.
Repeat Finding: This finding was issued as prior year reference number 2019-008.
Recommendation: CLA recommend more thorough accounting and review over financial reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.