FAC Explorer

Finding 38607 (2022-006)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2022
Accepted
2023-09-29
Audit: 34680
Organization: Narragansett Indian Tribe (RI)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Missing complete award documentation for AL 93.575 and AL 93.596 prevents verification of cost sharing and administrative costs.
  • Impacted Requirements: Noncompliance with federal matching and administrative cost guidelines could jeopardize funding.
  • Recommended Follow-Up: Management should enhance understanding and implementation of matching and administrative cost requirements to ensure compliance.

Finding Text

Matching, Level of Effort, Earmarking Federal Program Information: Funding agency: Department of Health and Human Services Title: Child Care and Development Block Grant & Child Care Mandatory and Matching Funds of the Child Care and Development Fund - Clusters AL number: 93.575 & 93.596 Award year and number: 21PARICDC6 & 22PARICCDF Criteria or Specific Requirement: AL 93.596 award was approved for cost sharing or matching. The Tribe is allowed 15% of the amount expended under AL 93.596 for administrative costs. Condition: During our compliance testing the following exceptions were noted: AL 93.575 We were not given copies of the award in its entirety to determine what is approved for cost sharing or matching. AL 93.596 We were not given copies of the award in its entirety to determine if there is the 15% administrative costs and we were not able to determine if there is any matching. Context: We had discussions with management and examined award letters that were provided to us. Questioned Costs: None. Effect: Noncompliance with requirements may result in negative impacts on funding. Cause: Management did not properly implement matching and administrative costs requirements. Repeat: No Auditor's Recommendation: We recommend management gain a better understanding of program matching and administrative costs and follow through with implementation. View of Responsible Officials: Management agrees with the audit finding and they have a plan in place to correct the finding.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 38601 2022-004
    Material Weakness Repeat
  • 38602 2022-004
    Material Weakness Repeat
  • 38603 2022-005
    Material Weakness
  • 38604 2022-004
    Material Weakness
  • 38605 2022-006
    Significant Deficiency
  • 38606 2022-004
    Material Weakness
  • 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