FAC Explorer

Finding 369807 (2017-004)

Material Weakness
Requirement
I
Questioned Costs
$1
Year
2017
Accepted
2024-02-20
Audit: 291351
Organization: Kwethluk Ira Council (AK)
Auditor: Brad Cage CPA

AI Summary

  • Core Issue: KIRAC failed to properly document a procurement over $5,000 for the NAHASDA program.
  • Impacted Requirements: This violates federal procurement requirements outlined in the Uniform Guidance.
  • Recommended Follow-Up: Ensure all future purchases over the threshold are documented according to federal guidelines.

Finding Text

DURING MY AUDIT I NOTED THAT THE KIRAC DID NOT PROPERLY DOCUMENT THE PROCUREMENT OF ONE PURCHASE OVER 5K FOR THE NAHASDA PROGRAM. PER THE UNIFORM GUIDANCE, KIRAC MUST FOLLOW FEDERAL PROCUREMENT REQUIREMENTS THE PURCHASE WAS IN THE AMOUNT OF $10,170. I TESTED ONE ITEM IN EXCESS OF THE PROCUREMNET THRESHOLD FOR PROPER PROCUREMENT, WHICH IT DID NOT.

Corrective Action Plan

THE COUNCIL WILL ENSURE THAT ALL FUTURE PROCUREMENTS CORRECTLY USE AND RETAIN THE PROCUREMENT SHEET DEVELOPED AND NOW IN USE BY THE COUNCIL WHICH DOCUMENTS THE ITEM PURCHASED, THE BIDS RECEIVED, AS WELL AS AN ANALYSIS OF THE REASONS FOR THE WINNING BID. THE WINNING CONTRACTOR/VENDOR WILL BE SEARCHED ON THE SAM WEBSITE TO DETERMINE THAT THEY ARE NOT SUSPENDED/DEBARRED.

Categories

Questioned Costs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 369800 2017-002
    Material Weakness Repeat
  • 369801 2017-003
    Material Weakness Repeat
  • 369802 2017-002
    Material Weakness Repeat
  • 369803 2017-003
    Material Weakness Repeat
  • 369804 2017-002
    Material Weakness Repeat
  • 369805 2017-003
    Material Weakness Repeat
  • 369806 2017-003
    Material Weakness Repeat
  • 369808 2017-002
    Material Weakness Repeat
  • 946242 2017-002
    Material Weakness Repeat
  • 946243 2017-003
    Material Weakness Repeat
  • 946244 2017-002
    Material Weakness Repeat
  • 946245 2017-003
    Material Weakness Repeat
  • 946246 2017-002
    Material Weakness Repeat
  • 946247 2017-003
    Material Weakness Repeat
  • 946248 2017-003
    Material Weakness Repeat
  • 946249 2017-004
    Material Weakness
  • 946250 2017-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.867 Indian Housing Block Grants $265,623
66.926 Indian Environmental General Assistance Program (gap) $186,405
93.575 Child Care and Development Block Grant $43,313
15.021 Consolidated Tribal Government Program $33,965
15.144 Indian Child Welfare Act_title II Grants $26,747
17.259 Wia Youth Activities $16,380
20.205 Highway Planning and Construction $3,257