Finding Text
2020-007 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: Actual expenditures exceed budgeted amounts for multiple cost items. Questioned Costs: Known question costs of $94,693.25. Unable to determine likely questioned costs.
Cause: ASRWSS policies and procedures were not consistently followed, and appropriate documentation was not maintained.
Effect: Unallowable costs could be charged to the program. Lack of proper controls can result in misappropriation of ASRWSS resources.
Repeat Finding: This is not a repeat finding.
Recommendation: CLA recommend that ASRWSS policies and procedures are followed consistently. We also recommend that supporting documentation is maintained and properly documented.
Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.