FAC Explorer

Finding 401708 (2021-005)

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

AI Summary

  • Core Issue: Payroll disbursements showed discrepancies, with multiple instances of underpayment and overpayment for employees across different assistance listings.
  • Impacted Requirements: Compliance with Uniform Guidance Cost Principles and internal controls under 2 CFR 200.303 were not met, leading to unsupported payroll costs.
  • Recommended Follow-Up: The College should improve payroll controls to ensure accurate employee payments and maintain proper documentation for grant compliance.

Finding Text

Criteria: The Uniform Guidance Cost Principles described in 2 CFR Part 200, Compensation, states that costs of compensation are allowable to the extent that they satisfy the specific requirements of the grant and that total compensation for individual employees is reasonable for the services rendered. Salaries and benefits are allowable for this grant as long as the job duties are a result of responding to the pandemic. In addition, 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted the following matters related to allowable costs and activities. Assistance Listing Number 15.027: • Of the fourteen payroll disbursements selected for testing, it was noted that three employees were underpaid and five were overpaid based on the information available. Assistance Listing Number 47.076 and 93.859: • Of the forty payroll disbursements selected for testing, it was noted that one employee was underpaid and another disbursement where the same employee was overpaid. As a result, the amount charged to the grant was correct based on the amount the employee was ultimately paid, however the payments themselves were not correct. Assistance Listing Number 84.425K: • Of the twenty payroll disbursements selected for testing, it was noted that one employee was underpaid. Questioned Costs: Assistance Listing Number 15.027 - $4,007. Context: During our testing of payroll expenditures, the College was unable to provide support for payroll costs charged to the grants. Total payroll costs charged to assistance listing numbers 15.027, 47.076/93.859 and 84.425 were $4,337,717, $763,833 and $251,977, respectively. Cause: Due to staffing shortages, as well as the amount of time passed from the transactions being tested, the College was unable to provide support for payroll costs. Effect: The College is unable to support payment amounts to eleven employees. Repeat Finding: No Recommendation: We recommend the College enhance their controls around payroll disbursements to ensure employees are paid properly. Views of responsible officials: Management agrees with the finding and has prepared a plan to correct the finding.

Categories

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

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
  • 401704 2021-004
    Significant Deficiency
  • 401705 2021-004
    Significant Deficiency
  • 401706 2021-005
    Significant Deficiency
  • 401707 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