Finding 403235 (2023-005)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310397
Organization: Chief Dull Knife College (MT)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Expenditures were approved and paid without proper documentation, violating OMB’s Uniform Guidance.
  • Impacted Requirements: Lack of adequate documentation for 7 out of 40 reviewed expenditures raises concerns about compliance and potential questioned costs.
  • Recommended Follow-Up: The College should enhance controls over expenditures and ensure all staff are trained on updated policies and procedures.

Finding Text

2023-005 – Allowability of Expenditures Funding Agency: U.S. Department of Interior Title: Assistance to Tribally Controlled Community Colleges and Universities AL Number: 15.027 Criteria or Specific Requirement: OMB’s Uniform Guidance 200.403(g) states that, in order to be allowable under Federal awards, costs must be adequately documented. Condition: During review of the expenditures under the program, it was noted that expenditures were being requested, approved, and paid without supporting documentation. Context: We reviewed 40 expenditures paid out of the program and identified 7 instances where the expenditure was not supported with either an invoice or the provided invoice did not match the amount paid and 1 instance where the expenditure was not approved until 2 months after the expenditure happened. Questioned Costs: To be determined by grantor. Effect: The College could potentially expend grant monies on unallowable cost and activities. Cause The College did not follow its polices and procedures pertaining to expenditures. Recommendation: We recommend the College review and update its controls over expenditures and additionally review those policies and procedures with all staff. View of Responsible Official: Chief Dull Knife College has reviewed and updated the policies for expenditures and will continue to review, scrutinize and calculate all expenditure requests to eliminate any expenditures being paid without proper support or inaccurately added totals. All departments have been made aware of the policies and procedures.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 403233 2023-005
    Significant Deficiency
  • 403234 2023-005
    Significant Deficiency
  • 403236 2023-003
    Material Weakness Repeat
  • 403237 2023-003
    Material Weakness Repeat
  • 403238 2023-003
    Material Weakness Repeat
  • 403239 2023-004
    Significant Deficiency Repeat
  • 403240 2023-004
    Significant Deficiency Repeat
  • 403241 2023-004
    Significant Deficiency Repeat
  • 979675 2023-005
    Significant Deficiency
  • 979676 2023-005
    Significant Deficiency
  • 979677 2023-005
    Significant Deficiency
  • 979678 2023-003
    Material Weakness Repeat
  • 979679 2023-003
    Material Weakness Repeat
  • 979680 2023-003
    Material Weakness Repeat
  • 979681 2023-004
    Significant Deficiency Repeat
  • 979682 2023-004
    Significant Deficiency Repeat
  • 979683 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
15.027 Assistance to Tribally Controlled Community Colleges and Universities $673,353
84.063 Federal Pell Grant Program $497,631
84.031 Higher Education_institutional Aid $439,126
10.766 Community Facilities Loans and Grants $333,863
10.517 Tribal Colleges Extension Programs $192,465
93.600 Head Start $187,482
84.250 American Indian Vocational Rehabilitation Services $173,585
10.221 Tribal Colleges Education Equity Grants $130,211
84.042 Trio_student Support Services $128,526
15.926 American Battlefield Protection $106,851
47.076 Education and Human Resources $99,658
93.859 Biomedical Research and Research Training $72,157
10.500 Cooperative Extension Service $52,466
15.026 Indian Adult Education $35,194
84.425 Education Stabilization Fund $34,800
15.224 Cultural Resource Management $16,960
47.075 Social, Behavioral, and Economic Sciences $11,724