FAC Explorer

Finding 38603 (2022-005)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-09-29
Audit: 34680
Organization: Narragansett Indian Tribe (RI)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Twenty-seven employees received premium pay exceeding the $25,000 limit, totaling $161,250 in questioned costs.
  • Impacted Requirements: Premium pay must not exceed $25,000 per eligible worker as per the American Rescue Plan Act.
  • Recommended Follow-Up: Management should implement monitoring processes to ensure compliance with premium pay limits moving forward.

Finding Text

Allowable Costs - Premium/Hazard Pay Federal Program Information: Funding agency: Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award year and number: 2021 Criteria or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds may be used to provide premium pay to eligible workers performing essential work during the Covid-19 public health emergency. The American Rescue Plan Act defines premium pay as an amount up to $13 per hour, in addition to wages or remuneration the worker otherwise receives. Premium pay is limited to an aggregate amount not to exceed $25,000 per eligible worker during the program. Condition: Twenty seven employees received more than $25,000 as of December 31, 2022. The total amount exceeded $25,000 is $161,250. Context: We reviewed seventy eight employees who were paid premium/hazard pay. Questioned Costs: $161,250. Effect: Noncompliance with requirements may result in negative impacts on funding. Cause: Management did not monitor the requirements to ensure premium/hazard pay did not exceed $25,000 per eligible worker during the program. Repeat: No Auditor's Recommendation: We recommend management monitor its premium/hazard pay to ensure the amount paid out did not exceed $25,000 per eligible worker during the program. View of Responsible Officials: Management agrees with the audit finding and they have a plan in place to correct the finding.

Corrective Action Plan

Finding 2022-005 Allowable Costs-Premium/Hazard Pay NIT reply: Due to NIT not receiving appropriate guidelines, we were unaware that the premium/hazard pay totals was cumulative of years 2021 and 2022 not consecutive. Speedi Burrell, Director of Finance, Narragansett Indian Tribe

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 38601 2022-004
    Material Weakness Repeat
  • 38602 2022-004
    Material Weakness Repeat
  • 38604 2022-004
    Material Weakness
  • 38605 2022-006
    Significant Deficiency
  • 38606 2022-004
    Material Weakness
  • 38607 2022-006
    Significant Deficiency
  • 38608 2022-004
    Significant Deficiency
  • 615043 2022-004
    Material Weakness Repeat
  • 615044 2022-004
    Material Weakness Repeat
  • 615045 2022-005
    Material Weakness
  • 615046 2022-004
    Material Weakness
  • 615047 2022-006
    Significant Deficiency
  • 615048 2022-004
    Material Weakness
  • 615049 2022-006
    Significant Deficiency
  • 615050 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $7.47M
15.020 Aid to Tribal Governments $1.14M
15.021 Consolidated Tribal Government Program $790,393
14.867 Indian Housing Block Grants $499,755
15.030 Indian Law Enforcement $467,144
15.024 Indian Self-Determination Contract Support $462,399
15.033 Road Maintenance_indian Roads $387,747
21.023 Emergency Rental Assistance Program $337,437
93.441 Indian Self-Determination $315,391
15.113 Indian Social Services_welfare Assistance $207,751
21.019 Coronavirus Relief Fund $174,428
20.205 Highway Planning and Construction $149,134
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $105,250
15.035 Forestry on Indian Lands $101,076
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $91,933
15.144 Indian Child Welfare Act_title II Grants $89,451
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $78,559
93.568 Low-Income Home Energy Assistance $66,148
15.029 Tribal Courts $54,028
14.862 Indian Community Development Block Grant Program $37,037
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $33,935
93.569 Community Services Block Grant $31,053
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $30,534
15.041 Environmental Management_indian Programs $25,023
93.556 Promoting Safe and Stable Families $23,763
93.201 Indian Health Services Scatter Sites and Sanitation $20,455
66.605 Performance Partnership Grants $19,150
93.575 Child Care and Development Block Grant $17,132
11.029 Tribal Broadband Connectivity Program $17,020
10.760 Water and Waste Disposal Systems for Rural Communities $14,966
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $9,810
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,516
93.236 Grants to States to Support Oral Health Workforce Activities $6,111
93.053 Nutrition Services Incentive Program $2,679
10.U01 Usda Farm Snow Apprvd Tunnel 1 $1,980
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $1,929
15.141 Indian Housing Assistance $1,604
10.U02 Elder's Church Garden $794
10.171 Organic Certification Cost Share Programs $68
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatment Projects $-1,004