Finding 1177788 (2021-004)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2021
Accepted
2026-03-10

AI Summary

  • Core Issue: The Housing Authority failed to provide necessary documentation for federal grant reimbursements, marking a repeat finding from the previous year.
  • Impacted Requirements: Federal regulations mandate that all costs related to grants must be documented and submitted for reimbursement.
  • Recommended Follow-Up: Implement a system to ensure all grant draw documentation and payment vouchers are filed consistently throughout the year.

Finding Text

2021-004 Cash Management Material Weakness This is a repeat finding. The prior-year’s auditing finding number is 2020-004. Condition: Federal awards require that costs be charged and submitted for reimbursement to the federal grant. The Housing Authority was unable to provide any supporting documentation/payment vouchers for grant draws during the year ended March 31, 2021. Criteria: Federal awards require that costs be charged and submitted for reimbursement to the federal grant. Cause: Housing Authority personnel were unable to find documentation relating to grant draws for the fiscal year. Documentation to support grant draws may not have been prepared and used when drawing down funds in FY21. Effect: The Housing Authority could be reimbursed for excess expenditures. Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Views of Responsible Officials: See Corrective Action Plan.

Corrective Action Plan

2021-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction documentation that requires the signature of 3 Tribal Council for processing.

Categories

Cash Management Material Weakness

Other Findings in this Audit

  • 1177772 2021-001
    Material Weakness Repeat
  • 1177773 2021-002
    Material Weakness Repeat
  • 1177774 2021-003
    Material Weakness Repeat
  • 1177775 2021-004
    Material Weakness Repeat
  • 1177776 2021-005
    Material Weakness Repeat
  • 1177777 2021-006
    Material Weakness Repeat
  • 1177778 2021-007
    Material Weakness Repeat
  • 1177779 2021-008
    Material Weakness Repeat
  • 1177780 2021-009
    Material Weakness Repeat
  • 1177781 2021-010
    Material Weakness Repeat
  • 1177782 2021-011
    Material Weakness Repeat
  • 1177783 2021-012
    Material Weakness Repeat
  • 1177784 2021-013
    Material Weakness Repeat
  • 1177785 2021-001
    Material Weakness Repeat
  • 1177786 2021-002
    Material Weakness Repeat
  • 1177787 2021-003
    Material Weakness Repeat
  • 1177789 2021-005
    Material Weakness Repeat
  • 1177790 2021-006
    Material Weakness Repeat
  • 1177791 2021-007
    Material Weakness Repeat
  • 1177792 2021-008
    Material Weakness Repeat
  • 1177793 2021-009
    Material Weakness Repeat
  • 1177794 2021-010
    Material Weakness Repeat
  • 1177795 2021-011
    Material Weakness Repeat
  • 1177796 2021-012
    Material Weakness Repeat
  • 1177797 2021-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.019 CORONAVIRUS RELIEF FUND $257,095
14.867 INDIAN HOUSING BLOCK GRANTS $98,880
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $86,419