Finding 1224332 (2024-005)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2026-07-22
Audit: 407643
Auditor: ABDO LLP

AI Summary

  • Core Issue: Some participants were incorrectly deemed eligible, failing to meet the federal definition of “Urban Indian.”
  • Impacted Requirements: The Organization must ensure only eligible beneficiaries receive services funded by the federal award.
  • Recommended Follow-Up: Update procedures to prevent ineligible participants from receiving funds, possibly by allocating costs between eligible and ineligible individuals.

Finding Text

Condition: During our testing of participant eligibility, we found that some participants did not met eligibility criteria due to not meeting the definition of “Urban Indian” as defined within the federal award. Criteria: In accordance with eligibility requirements outlined in the federal award, the Organization is responsible for ensuring that only eligible beneficiaries receive program services provided under the federal award. Cause: The Organization performed eligibility determinations, but the Organization did not have sufficient review controls in place to prevent participants not meeting the eligibility criteria from receiving program services provided with the federal award funds. Effect: Federal funds were expended on behalf of individuals who did not qualify to receive program services. Context: During our testing of compliance with eligibility requirements, we selected a sample of 37 out of 122 participants to test. Seven out of the 37 participants tested did not meet the eligibility criteria. Recommendation: We recommend the Organization review and update its procedures to ensure that federal award funds are used only for eligible participants. This could include allocating program costs among eligible and ineligible individuals to determine what portion of the program costs should be applied to the federal award. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Finance policy and procedure manual was updated with recommendations. See attached.

Categories

Eligibility

Other Findings in this Audit

  • 1224330 2024-003
    Material Weakness Repeat
  • 1224331 2024-004
    Material Weakness Repeat
  • 1224333 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.193 URBAN INDIAN HEALTH SERVICES $1.26M