FAC Explorer

Finding 1097122 (2022-006)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
$1
Year
2022
Accepted
2025-01-29
Audit: 340378
Organization: Yankton Sioux Tribe (SD)
Auditor: Wohlenberg Ritzman & CO LLC

AI Summary

  • Core Issue: The Governmental Department failed to provide necessary procurement documentation for federal funds, violating federal standards.
  • Impacted Requirements: Non-compliance with Uniform Guidance §200.318 through §200.327, risking sanctions from the funding agency.
  • Recommended Follow-Up: Ensure all staff are trained on procurement regulations and adhere to established policies to prevent unauthorized purchases.

Finding Text

Finding 2022 – 006: Procurement (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2008-007, 2015-004, 2016-003, 2017-005, 2018-004, 2019-005, 2020-005 and 2021-004) Material Weakness ALN 20.205 Highway Planning & Construction Criteria: Uniform Guidance §200.318 through §200.327 outlines the federal procurement standards for non-federal entities (such as local governments) when using federal funds. These procurement standards should be followed for each federal program the Governmental Department expends funds on. Condition: During our testing of the Highway Planning and Construction Program (ALN 20.205), we reviewed three transactions selected to assess compliance with procurement standards. However, the Governmental Department was unable to provide procurement documentation for any of these transactions, including evidence of procurement planning, bid evaluations, or contract award decisions. Furthermore, no documentation was available to confirm that the Governmental Department had conducted searches for suspended or debarred vendors, as required under federal regulations. This lack of documentation prevented us from verifying compliance with federal procurement and vendor eligibility requirements for these transactions. Questioned Costs: $1,307,872 Cause: The purchasing department and program director are not following established policies and procedures for procurement and suspension and debarment as outlined in the Governmental Department’s procurement policy and Uniform Guidance §200.318 through §200.327. Effect: The Governmental Department’s procurement policy, as well as, Uniform Guidance §200.318 through §200.327 are not being followed. This could lead to sanctions by the funding agency. Recommendation: We recommend the Governmental Department become familiar with the procurement regulations and standards identified in Uniform Guidance §200.318 through §200.327 and follow established procurement policies and procedures to minimize any unauthorized or unallowable purchases as it relates to procurement. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 520662 2022-005
    - Repeat
  • 520663 2022-007
    Material Weakness Repeat
  • 520664 2022-008
    - Repeat
  • 520665 2022-009
    Significant Deficiency Repeat
  • 520666 2022-005
    - Repeat
  • 520667 2022-008
    - Repeat
  • 520668 2022-009
    Significant Deficiency Repeat
  • 520669 2022-005
    - Repeat
  • 520670 2022-008
    - Repeat
  • 520671 2022-009
    Significant Deficiency Repeat
  • 520672 2022-005
    - Repeat
  • 520673 2022-008
    - Repeat
  • 520674 2022-009
    Significant Deficiency Repeat
  • 520675 2022-005
    - Repeat
  • 520676 2022-007
    Material Weakness
  • 520677 2022-008
    - Repeat
  • 520678 2022-009
    Significant Deficiency Repeat
  • 520679 2022-005
    - Repeat
  • 520680 2022-006
    Material Weakness Repeat
  • 520681 2022-008
    - Repeat
  • 520682 2022-009
    Significant Deficiency Repeat
  • 1097104 2022-005
    - Repeat
  • 1097105 2022-007
    Material Weakness Repeat
  • 1097106 2022-008
    - Repeat
  • 1097107 2022-009
    Significant Deficiency Repeat
  • 1097108 2022-005
    - Repeat
  • 1097109 2022-008
    - Repeat
  • 1097110 2022-009
    Significant Deficiency Repeat
  • 1097111 2022-005
    - Repeat
  • 1097112 2022-008
    - Repeat
  • 1097113 2022-009
    Significant Deficiency Repeat
  • 1097114 2022-005
    - Repeat
  • 1097115 2022-008
    - Repeat
  • 1097116 2022-009
    Significant Deficiency Repeat
  • 1097117 2022-005
    - Repeat
  • 1097118 2022-007
    Material Weakness
  • 1097119 2022-008
    - Repeat
  • 1097120 2022-009
    Significant Deficiency Repeat
  • 1097121 2022-005
    - Repeat
  • 1097123 2022-008
    - Repeat
  • 1097124 2022-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $14.20M
20.205 Highway Planning and Construction $1.97M
93.575 Child Care and Development Block Grant $1.70M
15.030 Indian Law Enforcement $1.60M
15.024 Indian Self-Determination Contract Support $681,460
93.600 Head Start $674,261
15.031 Indian Community Fire Protection $526,334
21.019 Coronavirus Relief Fund $439,755
93.568 Low-Income Home Energy Assistance $430,201
93.441 Indian Self-Determination $392,065
66.926 Indian Environmental General Assistance Program (gap) $384,199
84.027 Special Education Grants to States $312,172
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $308,944
20.509 Formula Grants for Rural Areas and Tribal Transit Program $295,657
15.141 Indian Housing Assistance $276,560
15.025 Services to Indian Children, Elderly and Families $264,105
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $250,032
15.113 Indian Social Services Welfare Assistance $247,330
10.760 Water and Waste Disposal Systems for Rural Communities $207,264
15.114 Indian Education Higher Education Grant $206,718
15.029 Tribal Courts $203,014
17.265 Native American Employment and Training $188,805
66.605 Performance Partnership Grants $186,302
15.048 Bureau of Indian Affairs Facilities Operations and Maintenance $164,496
15.020 Aid to Tribal Governments $90,571
15.036 Indian Rights Protection $72,584
15.108 Indian Employment Assistance $71,826
66.817 State and Tribal Response Program Grants $71,293
15.904 Historic Preservation Fund Grants-in-Aid $64,123
15.039 Fish, Wildlife, and Parks Programs on Indian Lands $52,406
16.750 Support for Adam Walsh Act Implementation Grant Program $51,280
10.U01 Lewis & Clark Project Equipment $50,560
15.144 Indian Child Welfare Act Title II Grants $48,221
11.302 Economic Development Support for Planning Organizations $45,552
93.556 Marylee Allen Promoting Safe and Stable Families Program $42,930
84.181 Special Education-Grants for Infants and Families $35,500
15.034 Agriculture on Indian Lands $31,367
10.567 Food Distribution Program on Indian Reservations $26,073
93.933 Demonstration Projects for Indian Health $20,204
97.U01 Fema Proceeds $19,583
93.645 Stephanie Tubbs Jones Child Welfare Services Program $15,328
93.658 Foster Care Title IV-E $13,254
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $12,626
93.569 Community Services Block Grant $11,303
21.024 Community Development Financial Institutions Rapid Response Program (cdfi Rrp) $4,644
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1,536
10.769 Rural Business Enterprise Grants $303
66.U01 Ppg-Idc $98
93.788 Opioid Str $-18,543