FAC Explorer

Finding 401704 (2021-004)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2021
Accepted
2024-06-24
Audit: 309644
Organization: Northwest Indian College (WA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The College failed to include the percentage of federal participation in property records for federally funded equipment.
  • Impacted Requirements: This oversight violates 2 CFR 200.303 and 2 CFR 200.313(d)(1), which mandate accurate record-keeping for federal awards.
  • Recommended Follow-Up: Implement policies to ensure all federally funded property records are complete and compliant with federal requirements.

Finding Text

Criteria: In accordance with 2 CFR 200.303, the College must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the College is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Additionally, property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Condition: The College did not have the percentage of federal participation in the project costs for the federal award under which the property was acquired in the property records. Questioned Costs: None. Context: During our testing of property and equipment purchases, it was noted that the modular building purchased with federal funds did not have the percentage of federal participation included in the property records. For the year ended June 30, 2021, costs for the purchase of the modular building were $227,056, all of which were from federal funds. Additionally, the property had not been tagged as having been purchased with federal funds. Cause: The College did not have the percentage of federal participation as part of their property and equipment records. Effect: The College did not meet equipment property record requirements for equipment purchased with federal funds. Repeat Finding: No Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement. Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.

Corrective Action Plan

Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has begun to explore the Asset Module in the Jenzabar platform, with the goal that Procurement is the first stage of our property tracking. Work continues to be a challenge in this area as we are short staffed. The Business Office Staff will continue to work with the Purchasing staff to identify how best to proceed with this requirement. The College currently has Policies that speak to Assets and the recording of such. The College will strengthen the specifics of what an Asset listing is to include. Name of the contact person responsible for corrective action: Raquel Vigil, Chief Financial Officer, Clarissa Salhus, Finance Manager, Charles Roberts, Purchasing Manager, and Paul Roberts, Fiscal Technician/Receiving Planned completion date for corrective action plan: March 31, 2025

Categories

Equipment & Real Property Management Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 401691 2021-003
    Material Weakness Repeat
  • 401692 2021-003
    Material Weakness Repeat
  • 401693 2021-003
    Material Weakness Repeat
  • 401694 2021-003
    Material Weakness Repeat
  • 401695 2021-003
    Material Weakness Repeat
  • 401696 2021-003
    Material Weakness Repeat
  • 401697 2021-003
    Material Weakness Repeat
  • 401698 2021-003
    Material Weakness Repeat
  • 401699 2021-003
    Material Weakness Repeat
  • 401700 2021-003
    Material Weakness Repeat
  • 401701 2021-003
    Material Weakness Repeat
  • 401702 2021-003
    Material Weakness Repeat
  • 401703 2021-003
    Material Weakness Repeat
  • 401705 2021-004
    Significant Deficiency
  • 401706 2021-005
    Significant Deficiency
  • 401707 2021-005
    Significant Deficiency
  • 401708 2021-005
    Significant Deficiency
  • 401709 2021-005
    Significant Deficiency
  • 401710 2021-005
    Significant Deficiency
  • 401711 2021-005
    Significant Deficiency
  • 401712 2021-005
    Significant Deficiency
  • 401713 2021-005
    Significant Deficiency
  • 401714 2021-005
    Significant Deficiency
  • 401715 2021-005
    Significant Deficiency
  • 401716 2021-005
    Significant Deficiency
  • 401717 2021-005
    Significant Deficiency
  • 401718 2021-005
    Significant Deficiency
  • 978133 2021-003
    Material Weakness Repeat
  • 978134 2021-003
    Material Weakness Repeat
  • 978135 2021-003
    Material Weakness Repeat
  • 978136 2021-003
    Material Weakness Repeat
  • 978137 2021-003
    Material Weakness Repeat
  • 978138 2021-003
    Material Weakness Repeat
  • 978139 2021-003
    Material Weakness Repeat
  • 978140 2021-003
    Material Weakness Repeat
  • 978141 2021-003
    Material Weakness Repeat
  • 978142 2021-003
    Material Weakness Repeat
  • 978143 2021-003
    Material Weakness Repeat
  • 978144 2021-003
    Material Weakness Repeat
  • 978145 2021-003
    Material Weakness Repeat
  • 978146 2021-004
    Significant Deficiency
  • 978147 2021-004
    Significant Deficiency
  • 978148 2021-005
    Significant Deficiency
  • 978149 2021-005
    Significant Deficiency
  • 978150 2021-005
    Significant Deficiency
  • 978151 2021-005
    Significant Deficiency
  • 978152 2021-005
    Significant Deficiency
  • 978153 2021-005
    Significant Deficiency
  • 978154 2021-005
    Significant Deficiency
  • 978155 2021-005
    Significant Deficiency
  • 978156 2021-005
    Significant Deficiency
  • 978157 2021-005
    Significant Deficiency
  • 978158 2021-005
    Significant Deficiency
  • 978159 2021-005
    Significant Deficiency
  • 978160 2021-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.027 Assistance to Tribally Controlled Community Colleges and Universities $4.34M
84.425 Covid-19 - Education Stabilization Fund $2.07M
84.063 Pell $1.31M
84.031 Higher Education Institutional Aid - Title III - Formula Funds 20/21 Part F $545,642
93.859 Native American Research Centers for Health - Aiwire $510,690
47.076 Stem Education - Tribal Colleges and Universities Programs Enterprise Advancement Centers Center $496,685
84.031 Higher Education Institutional Aid - Title III - 2019-2020 $441,866
47.076 Stem Education - Instructional Capacity Excellence in Tribal Colleges and Universities Programs $390,418
84.031 Higher Education Institutional Aid - Title III - Formula Funds $374,180
84.315 Traditionally Underserved Populations - Tribal Vocational Rehabilitation $328,594
15.027 Covid-19 - Assistance to Tribally Controlled Community Colleges and Universities $243,840
47.076 Stem Education - Scholarships in Science, Technology, Engineering, and Mathematics Program (s-Stem) $201,986
43.008 Office of Stem Engagement (ostem) - Earth System Ed for Climate Resiliency in Salish Sea $174,247
93.243 Samhsa - Native Connections Project $173,210
10.222 Tribal Colleges Endowment Program $160,969
10.221 Tribal Colleges Education Equity Grants $144,789
84.031 Higher Education Institutional Aid - Title III - 2018-2019 $143,841
93.243 Samhsa - Northwest Washington Indian Health Board Native Connections Project $140,128
43.001 Science - Water Quality Algorithms $139,442
93.243 Samhsa - Native Connections $125,127
10.224 Fund for Rural America-Research, Education, and Extension Activities - Buoy $113,894
84.042 Trio - Student Support Services $112,500
10.500 Cooperative Extension Service - Indigenous Community Engagement $95,979
10.500 Cooperative Extension Service - Financial Literacy Development $87,543
84.031 Higher Education Institutional Aid - Title III - 2016-2017 $77,277
47.076 Stem Education - Targeted Stem Infusion Projects - Salish Sea Research Center Summer Science $68,889
10.500 Cooperative Extension Service - Food Sovereignty $59,226
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program - Basic Food Employment & Training 19/20 $54,996
43.U01 Space Grant $53,459
47.076 Stem Education - Small Grants for Research Microcystin Toxins $46,897
84.007 Federal Supplemental Educational Opportunity Grants $45,346
11.478 Center for Sponsored Coastal Ocean Research Coastal Ocean Program - University of California, Santa Cruz - National Oceanic and Atmospheric Administration/algal Toxins $41,578
10.224 Fund for Rural America-Research, Education, and Extension Activities - National Disaster Resilience - Diets $34,560
84.033 Federal Work Study $32,832
10.227 1994 Institutions Research Grants - Edna Longfin Smelt $28,359
93.243 Covid-19 - Samhsa -Northwest Indian College - Native Connections $27,729
84.103 Trio - Staff Training Program $23,400
93.243 Covid-19 -Samhsa - Lummi Indian Business Council - Native Connections $18,931
43.008 Office of Stem Engagement (ostem) - National Aeronautics and Space Administration - Stem $17,518
47.076 Stem Education - Tribal Colleges and Universities Programs Enterprise Advancement Centers Center $16,961
47.076 Stem Education - Partnership for Geoscience Education $15,307
84.002 Adult Education - Basic Grants to States $15,149
10.227 1994 Institutions Research Grants - Mentor Students $13,838
47.076 Stem Education - Sea Phanges $13,800
84.031 Higher Education Institutional Aid - Title III - 2017-2018 $11,173
93.243 Covid 19 - Samhsa - Northwest Washington Indian Health Board $10,201
10.766 Community Facilities Loans and Grants - Network Infrastructure $7,409
93.U01 Ethical Genomics $7,035
45.311 Native American and Native Hawaiian Library Services $6,566
10.500 Cooperative Extension Service - Traditional Foods and Plants $2,902
84.031 Higher Education Institutional Aid - Title III - 2021 - 2022 Part A $360
10.227 1994 Institutions Research Grants - Paralytic Shellfish Toxins $233
84.101 Career and Technical Education - Grants to Native Americans and Alaska Natives $75