FAC Explorer

Finding 1148172 (2023-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-07-22
Audit: 362739
Organization: Helena Indian Alliance (MT)
Auditor: Jccs PC

AI Summary

  • Core Issue: Misclassifications of Assistance Listing Numbers (ALNs) in the Federal Expenditures Report.
  • Impacted Requirements: The SEFA must accurately report all federal awards and their corresponding ALNs.
  • Recommended Follow-Up: Review and correct ALN classifications and ensure expenditures do not exceed actual revenue for all programs.

Finding Text

Finding 2023-002: Federal Expenditures Reported Under Incorrect Assistance Listing Number (ALN) - Condition and Criteria: The SEFA must accurately identify all federal awards expended during the year, including the correct Assistance Listing Number (ALN) for each program. Our review of the SEFA for the year ended September 30, 2023, identified misclassifications in ALNs and reported expenditures that exceeded actual revenue received for several programs.

Categories

Reporting

Other Findings in this Audit

  • 571729 2023-001
    Material Weakness Repeat
  • 571730 2023-002
    Significant Deficiency
  • 571731 2023-003
    Significant Deficiency
  • 571732 2023-004
    Significant Deficiency
  • 571733 2023-005
    Material Weakness
  • 1148171 2023-001
    Material Weakness Repeat
  • 1148173 2023-003
    Significant Deficiency
  • 1148174 2023-004
    Significant Deficiency
  • 1148175 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.193 Helena Urban Clinic $4.45M
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatement Projects $282,807
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $273,140
93.788 Opioid Str $59,026
93.638 Rocky Mountain Tribal Leaders Council Tribal Opioid Response $10,140