Finding 1222979 (2025-006)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-07-06
Audit: 406502
Organization: Cherokee Boys Club, Inc. (NC)

AI Summary

  • Core Issue: The Club lacks proper documentation for the procurement process, failing to meet Uniform Guidance requirements.
  • Impacted Requirements: Missing records include vendor quotes, selection rationale, and verification of vendor eligibility, which affects compliance.
  • Recommended Follow-Up: Ensure all procurement documentation is maintained and easily accessible, and coordinate with the EBCI Grant office for future compliance.

Finding Text

Finding 2025-006: Significant Deficiency – Procurement Program: Clean School Bus Program; Climate Pollution Reduction Grants Assistance Listing Number: 66.045; 66.046 Federal Agency: U.S. Environmental Protection Agency Federal Award Identification Number: 03D07424; 03D30125 Federal Award Year: June 30, 2025 Criteria: The Uniform Guidance requires that the documentation be maintained for the history of procurement, including the rationale for the method of procurement, selection of contract type, basis for contractor selection and the basis for the contract price. Condition: Documentation that supported the evidence of quotes/bids, cost or price analysis, vendor selection rationale, required approvals and verification that the vendors selected were not suspended or debarred was not able to be located. Questioned Costs: None noted. Context: For Assistance Listing Number 66.045, the project funded by this grant program consisted of payments to a single vendor. For Assistance Listing Number 66.046, the project funded by this grant program consisted of payments to two vendors. The sample is not considered statistically valid. Effect: The Club is not able to document its compliance with procurement and suspension and debarment requirements. Cause: During the grant writing process, the Eastern Band of Cherokee Indians Natural Resources office reached out to potential vendors to obtain quotes for the projects, but the documentation of the procurement process was not able to be located. Recommendation: It is recommended that the Club maintain documentation throughout the procurement process and store that documentation in a place where it can be easily located and accessed. Management’s Response: The Club will coordinate with the EBCI Grant office to ensure all future grants follow the Club and Tribal procurement processes.

Corrective Action Plan

Finding 2025-006: Significant Deficiency - Procurement Condition: Documentation that supported the evidence of quotes/bids, cost or price analysis, vendor selection rationale, required approvals and verification that the vendors selected were not suspended or debarred was not able to be located. Corrective Action: The Club will coordinate with the EBCI Grant office to ensure all future grants follow the Club and Tribal procurement processes. Person Responsible For Corrective Action: Rhonica Via, Finance Director Anticipated Completion Date: June 30, 2026

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1222975 2025-004
    Material Weakness Repeat
  • 1222976 2025-005
    Material Weakness Repeat
  • 1222977 2025-005
    Material Weakness Repeat
  • 1222978 2025-006
    Material Weakness Repeat
  • 1222980 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.042 INDIAN SCHOOL EQUALIZATION $14.35M
15.046 ADMINISTRATIVE COST GRANTS FOR INDIAN SCHOOLS $3.80M
66.045 CLEAN SCHOOL BUS PROGRAM $3.53M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $2.34M
15.047 INDIAN EDUCATION FACILITIES, OPERATIONS, AND MAINTENANCE $1.71M
84.425 EDUCATION STABILIZATION FUND $1.40M
15.044 INDIAN SCHOOLS STUDENT TRANSPORTATION $1.25M
66.046 CLIMATE POLLUTION REDUCTION GRANTS $1.23M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $445,236
84.101 CAREER AND TECHNICAL EDUCATION - GRANTS TO NATIVE AMERICANS AND ALASKA NATIVES $428,038
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $367,758
15.043 INDIAN CHILD AND FAMILY EDUCATION $344,247
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $302,227
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $222,449
15.113 INDIAN SOCIAL SERVICES WELFARE ASSISTANCE $216,416
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $206,139
93.489 CHILD CARE DISASTER RELIEF $171,319
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $151,219
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $65,545
12.357 ROTC LANGUAGE AND CULTURE TRAINING GRANTS $37,948
84.027 SPECIAL EDUCATION GRANTS TO STATES $25,752
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $10,470
10.558 CHILD AND ADULT CARE FOOD PROGRAM $2,896