FAC Explorer

Finding 1173302 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-02-11
Audit: 386840
Organization: South Dakota Urban Indian Health, Inc. (SD)
Auditor: WOHLENBERG RITZMAN & CO LLC

AI Summary

  • Core Issue: The Organization failed to provide essential reports for the Title V program, hindering compliance assessment.
  • Impacted Requirements: Non-compliance with federal recordkeeping standards as outlined in Uniform Guidance 2 CFR § 200.302 and 2 CFR § 200.333.
  • Recommended Follow-Up: Implement improved documentation practices, conduct regular internal reviews, and train staff on record retention and reporting obligations.

Finding Text

Finding 2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Criteria: Per Uniform Guidance 2 CFR § 200.302 and 2 CFR § 200.333, entities must maintain records that adequately identify the source and application of federal funds and retain documentation to support compliance with program requirements. Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Questioned Costs: None. Cause: The Organization lacked sufficient record retention policies and failed to maintain the required documentation needed for reporting compliance. Effect: The Organization was unable to produce key reports necessary for compliance with grant and audit requirements. Recommendation: We recommend that the Organization implement stronger documentation and recordkeeping procedures to ensure compliance with federal reporting requirements. This should include: • ensuring that all required reports (e.g., financial reports, activity narratives, third-party income reports) are generated and retained according to Uniform Guidance, • establishing a process for regular internal reviews to verify the completeness and accuracy of required federal reports, and • providing staff with training on record retention and reporting obligations to ensure timely and accurate submissions. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Corrective Action Plan

2023 – 005: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2021-005 and 2022-005) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly. Management has implemented procedures and training to assure financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory are completed and retained.

Categories

Material Weakness Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173297 2023-003
    Material Weakness Repeat
  • 1173298 2023-003
    Material Weakness Repeat
  • 1173299 2023-004
    Material Weakness Repeat
  • 1173300 2023-004
    Material Weakness Repeat
  • 1173301 2023-005
    Material Weakness Repeat
  • 1173303 2023-006
    Material Weakness Repeat
  • 1173304 2023-006
    Material Weakness Repeat
  • 1173305 2023-007
    Material Weakness Repeat
  • 1173306 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.U01 TITLE V, URBAN INDIAN HEALTH SERVICES $4.83M
93.237 SPECIAL DIABETES PROGRAM FOR INDIANS DIABETES PREVENTION AND TREATMENT PROJECTS $639,675
93.933 DEMONSTRATION PROJECTS FOR INDIAN HEALTH $491,571
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $20,308
93.800 ORGANIZED APPROACHES TO INCREASE COLORECTAL CANCER SCREENING $13,837
93.217 FAMILY PLANNING SERVICES $541