FAC Explorer

Finding 406091 (2023-014)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-02
Audit: 311593
Organization: Navajo Technical University (NM)
Auditor: Sjt Group LLC

AI Summary

  • Core Issue: NTU failed to submit the annual federal reporting package on time, missing the nine-month deadline after the audit period ended on May 31, 2023.
  • Impacted Requirements: This delay violates the requirements set by 2 CFR 200.512 regarding timely submission of federal reporting packages.
  • Recommended Follow-up: NTU should enhance internal controls to ensure accurate and timely reconciliation of financial records, with a new plan in place to meet future deadlines.

Finding Text

2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 2023 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 406051 2023-006
    Material Weakness Repeat
  • 406052 2023-011
    Significant Deficiency Repeat
  • 406053 2023-014
    Significant Deficiency Repeat
  • 406054 2023-006
    Material Weakness Repeat
  • 406055 2023-011
    Significant Deficiency Repeat
  • 406056 2023-014
    Significant Deficiency Repeat
  • 406057 2023-006
    Material Weakness Repeat
  • 406058 2023-011
    Significant Deficiency Repeat
  • 406059 2023-014
    Significant Deficiency Repeat
  • 406060 2023-006
    Material Weakness Repeat
  • 406061 2023-011
    Significant Deficiency Repeat
  • 406062 2023-014
    Significant Deficiency Repeat
  • 406063 2023-006
    Material Weakness Repeat
  • 406064 2023-014
    Significant Deficiency Repeat
  • 406065 2023-006
    Material Weakness Repeat
  • 406066 2023-014
    Significant Deficiency Repeat
  • 406067 2023-006
    Material Weakness Repeat
  • 406068 2023-011
    Significant Deficiency Repeat
  • 406069 2023-012
    Significant Deficiency Repeat
  • 406070 2023-014
    Significant Deficiency Repeat
  • 406071 2023-006
    Material Weakness Repeat
  • 406072 2023-011
    Significant Deficiency Repeat
  • 406073 2023-012
    Significant Deficiency Repeat
  • 406074 2023-014
    Significant Deficiency Repeat
  • 406075 2023-006
    Material Weakness Repeat
  • 406076 2023-011
    Significant Deficiency Repeat
  • 406077 2023-012
    Significant Deficiency Repeat
  • 406078 2023-014
    Significant Deficiency Repeat
  • 406079 2023-006
    Material Weakness Repeat
  • 406080 2023-011
    Significant Deficiency Repeat
  • 406081 2023-012
    Significant Deficiency Repeat
  • 406082 2023-014
    Significant Deficiency Repeat
  • 406083 2023-006
    Material Weakness Repeat
  • 406084 2023-011
    Significant Deficiency Repeat
  • 406085 2023-012
    Significant Deficiency Repeat
  • 406086 2023-014
    Significant Deficiency Repeat
  • 406087 2023-006
    Material Weakness Repeat
  • 406088 2023-014
    Significant Deficiency Repeat
  • 406089 2023-006
    Material Weakness Repeat
  • 406090 2023-012
    Significant Deficiency Repeat
  • 406092 2023-006
    Material Weakness Repeat
  • 406093 2023-012
    Significant Deficiency Repeat
  • 406094 2023-014
    Significant Deficiency Repeat
  • 406095 2023-006
    Material Weakness Repeat
  • 406096 2023-014
    Significant Deficiency Repeat
  • 406097 2023-006
    Material Weakness Repeat
  • 406098 2023-014
    Significant Deficiency Repeat
  • 406099 2023-006
    Material Weakness Repeat
  • 406100 2023-014
    Significant Deficiency Repeat
  • 406101 2023-006
    Material Weakness Repeat
  • 406102 2023-014
    Significant Deficiency Repeat
  • 406103 2023-006
    Material Weakness Repeat
  • 406104 2023-014
    Significant Deficiency Repeat
  • 406105 2023-006
    Material Weakness Repeat
  • 406106 2023-014
    Significant Deficiency Repeat
  • 406107 2023-006
    Material Weakness Repeat
  • 406108 2023-012
    Significant Deficiency Repeat
  • 406109 2023-014
    Significant Deficiency Repeat
  • 406110 2023-006
    Material Weakness Repeat
  • 406111 2023-012
    Significant Deficiency Repeat
  • 406112 2023-014
    Significant Deficiency Repeat
  • 406113 2023-006
    Material Weakness Repeat
  • 406114 2023-012
    Significant Deficiency Repeat
  • 406115 2023-014
    Significant Deficiency Repeat
  • 406116 2023-006
    Material Weakness Repeat
  • 406117 2023-012
    Significant Deficiency Repeat
  • 406118 2023-014
    Significant Deficiency Repeat
  • 406119 2023-006
    Material Weakness Repeat
  • 406120 2023-012
    Significant Deficiency Repeat
  • 406121 2023-014
    Significant Deficiency Repeat
  • 406122 2023-006
    Material Weakness Repeat
  • 406123 2023-012
    Significant Deficiency Repeat
  • 406124 2023-014
    Significant Deficiency Repeat
  • 406125 2023-006
    Material Weakness Repeat
  • 406126 2023-012
    Significant Deficiency Repeat
  • 406127 2023-014
    Significant Deficiency Repeat
  • 406128 2023-006
    Material Weakness Repeat
  • 406129 2023-012
    Significant Deficiency Repeat
  • 406130 2023-014
    Significant Deficiency Repeat
  • 406131 2023-006
    Material Weakness Repeat
  • 406132 2023-012
    Significant Deficiency Repeat
  • 406133 2023-014
    Significant Deficiency Repeat
  • 406134 2023-006
    Material Weakness Repeat
  • 406135 2023-012
    Significant Deficiency Repeat
  • 406136 2023-014
    Significant Deficiency Repeat
  • 406137 2023-006
    Material Weakness Repeat
  • 406138 2023-012
    Significant Deficiency Repeat
  • 406139 2023-014
    Significant Deficiency Repeat
  • 406140 2023-006
    Material Weakness Repeat
  • 406141 2023-007
    Significant Deficiency
  • 406142 2023-008
    Material Weakness Repeat
  • 406143 2023-009
    Significant Deficiency Repeat
  • 406144 2023-010
    Significant Deficiency Repeat
  • 406145 2023-014
    Significant Deficiency Repeat
  • 406146 2023-006
    Material Weakness Repeat
  • 406147 2023-007
    Significant Deficiency
  • 406148 2023-008
    Material Weakness Repeat
  • 406149 2023-009
    Significant Deficiency Repeat
  • 406150 2023-010
    Significant Deficiency Repeat
  • 406151 2023-014
    Significant Deficiency Repeat
  • 406152 2023-006
    Material Weakness Repeat
  • 406153 2023-007
    Significant Deficiency
  • 406154 2023-008
    Material Weakness Repeat
  • 406155 2023-009
    Significant Deficiency Repeat
  • 406156 2023-010
    Significant Deficiency Repeat
  • 406157 2023-014
    Significant Deficiency Repeat
  • 406158 2023-006
    Material Weakness Repeat
  • 406159 2023-011
    Significant Deficiency Repeat
  • 406160 2023-012
    Significant Deficiency Repeat
  • 406161 2023-014
    Significant Deficiency Repeat
  • 406162 2023-006
    Material Weakness Repeat
  • 406163 2023-013
    Significant Deficiency Repeat
  • 406164 2023-014
    Significant Deficiency Repeat
  • 406165 2023-006
    Material Weakness Repeat
  • 406166 2023-013
    Significant Deficiency Repeat
  • 406167 2023-014
    Significant Deficiency Repeat
  • 406168 2023-006
    Material Weakness Repeat
  • 406169 2023-013
    Significant Deficiency Repeat
  • 406170 2023-014
    Significant Deficiency Repeat
  • 406171 2023-013
    Significant Deficiency Repeat
  • 982493 2023-006
    Material Weakness Repeat
  • 982494 2023-011
    Significant Deficiency Repeat
  • 982495 2023-014
    Significant Deficiency Repeat
  • 982496 2023-006
    Material Weakness Repeat
  • 982497 2023-011
    Significant Deficiency Repeat
  • 982498 2023-014
    Significant Deficiency Repeat
  • 982499 2023-006
    Material Weakness Repeat
  • 982500 2023-011
    Significant Deficiency Repeat
  • 982501 2023-014
    Significant Deficiency Repeat
  • 982502 2023-006
    Material Weakness Repeat
  • 982503 2023-011
    Significant Deficiency Repeat
  • 982504 2023-014
    Significant Deficiency Repeat
  • 982505 2023-006
    Material Weakness Repeat
  • 982506 2023-014
    Significant Deficiency Repeat
  • 982507 2023-006
    Material Weakness Repeat
  • 982508 2023-014
    Significant Deficiency Repeat
  • 982509 2023-006
    Material Weakness Repeat
  • 982510 2023-011
    Significant Deficiency Repeat
  • 982511 2023-012
    Significant Deficiency Repeat
  • 982512 2023-014
    Significant Deficiency Repeat
  • 982513 2023-006
    Material Weakness Repeat
  • 982514 2023-011
    Significant Deficiency Repeat
  • 982515 2023-012
    Significant Deficiency Repeat
  • 982516 2023-014
    Significant Deficiency Repeat
  • 982517 2023-006
    Material Weakness Repeat
  • 982518 2023-011
    Significant Deficiency Repeat
  • 982519 2023-012
    Significant Deficiency Repeat
  • 982520 2023-014
    Significant Deficiency Repeat
  • 982521 2023-006
    Material Weakness Repeat
  • 982522 2023-011
    Significant Deficiency Repeat
  • 982523 2023-012
    Significant Deficiency Repeat
  • 982524 2023-014
    Significant Deficiency Repeat
  • 982525 2023-006
    Material Weakness Repeat
  • 982526 2023-011
    Significant Deficiency Repeat
  • 982527 2023-012
    Significant Deficiency Repeat
  • 982528 2023-014
    Significant Deficiency Repeat
  • 982529 2023-006
    Material Weakness Repeat
  • 982530 2023-014
    Significant Deficiency Repeat
  • 982531 2023-006
    Material Weakness Repeat
  • 982532 2023-012
    Significant Deficiency Repeat
  • 982533 2023-014
    Significant Deficiency Repeat
  • 982534 2023-006
    Material Weakness Repeat
  • 982535 2023-012
    Significant Deficiency Repeat
  • 982536 2023-014
    Significant Deficiency Repeat
  • 982537 2023-006
    Material Weakness Repeat
  • 982538 2023-014
    Significant Deficiency Repeat
  • 982539 2023-006
    Material Weakness Repeat
  • 982540 2023-014
    Significant Deficiency Repeat
  • 982541 2023-006
    Material Weakness Repeat
  • 982542 2023-014
    Significant Deficiency Repeat
  • 982543 2023-006
    Material Weakness Repeat
  • 982544 2023-014
    Significant Deficiency Repeat
  • 982545 2023-006
    Material Weakness Repeat
  • 982546 2023-014
    Significant Deficiency Repeat
  • 982547 2023-006
    Material Weakness Repeat
  • 982548 2023-014
    Significant Deficiency Repeat
  • 982549 2023-006
    Material Weakness Repeat
  • 982550 2023-012
    Significant Deficiency Repeat
  • 982551 2023-014
    Significant Deficiency Repeat
  • 982552 2023-006
    Material Weakness Repeat
  • 982553 2023-012
    Significant Deficiency Repeat
  • 982554 2023-014
    Significant Deficiency Repeat
  • 982555 2023-006
    Material Weakness Repeat
  • 982556 2023-012
    Significant Deficiency Repeat
  • 982557 2023-014
    Significant Deficiency Repeat
  • 982558 2023-006
    Material Weakness Repeat
  • 982559 2023-012
    Significant Deficiency Repeat
  • 982560 2023-014
    Significant Deficiency Repeat
  • 982561 2023-006
    Material Weakness Repeat
  • 982562 2023-012
    Significant Deficiency Repeat
  • 982563 2023-014
    Significant Deficiency Repeat
  • 982564 2023-006
    Material Weakness Repeat
  • 982565 2023-012
    Significant Deficiency Repeat
  • 982566 2023-014
    Significant Deficiency Repeat
  • 982567 2023-006
    Material Weakness Repeat
  • 982568 2023-012
    Significant Deficiency Repeat
  • 982569 2023-014
    Significant Deficiency Repeat
  • 982570 2023-006
    Material Weakness Repeat
  • 982571 2023-012
    Significant Deficiency Repeat
  • 982572 2023-014
    Significant Deficiency Repeat
  • 982573 2023-006
    Material Weakness Repeat
  • 982574 2023-012
    Significant Deficiency Repeat
  • 982575 2023-014
    Significant Deficiency Repeat
  • 982576 2023-006
    Material Weakness Repeat
  • 982577 2023-012
    Significant Deficiency Repeat
  • 982578 2023-014
    Significant Deficiency Repeat
  • 982579 2023-006
    Material Weakness Repeat
  • 982580 2023-012
    Significant Deficiency Repeat
  • 982581 2023-014
    Significant Deficiency Repeat
  • 982582 2023-006
    Material Weakness Repeat
  • 982583 2023-007
    Significant Deficiency
  • 982584 2023-008
    Material Weakness Repeat
  • 982585 2023-009
    Significant Deficiency Repeat
  • 982586 2023-010
    Significant Deficiency Repeat
  • 982587 2023-014
    Significant Deficiency Repeat
  • 982588 2023-006
    Material Weakness Repeat
  • 982589 2023-007
    Significant Deficiency
  • 982590 2023-008
    Material Weakness Repeat
  • 982591 2023-009
    Significant Deficiency Repeat
  • 982592 2023-010
    Significant Deficiency Repeat
  • 982593 2023-014
    Significant Deficiency Repeat
  • 982594 2023-006
    Material Weakness Repeat
  • 982595 2023-007
    Significant Deficiency
  • 982596 2023-008
    Material Weakness Repeat
  • 982597 2023-009
    Significant Deficiency Repeat
  • 982598 2023-010
    Significant Deficiency Repeat
  • 982599 2023-014
    Significant Deficiency Repeat
  • 982600 2023-006
    Material Weakness Repeat
  • 982601 2023-011
    Significant Deficiency Repeat
  • 982602 2023-012
    Significant Deficiency Repeat
  • 982603 2023-014
    Significant Deficiency Repeat
  • 982604 2023-006
    Material Weakness Repeat
  • 982605 2023-013
    Significant Deficiency Repeat
  • 982606 2023-014
    Significant Deficiency Repeat
  • 982607 2023-006
    Material Weakness Repeat
  • 982608 2023-013
    Significant Deficiency Repeat
  • 982609 2023-014
    Significant Deficiency Repeat
  • 982610 2023-006
    Material Weakness Repeat
  • 982611 2023-013
    Significant Deficiency Repeat
  • 982612 2023-014
    Significant Deficiency Repeat
  • 982613 2023-013
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.245A Tribally Controlled Postsecondary Career and Technical Institutions $5.77M
84.425K Covid-19 Heerf Tribally Controlled Colleges and Universities $3.78M
15.058 Bia Education Stabilization Fund $3.59M
15.058 Covid-19 Bie American Rescue Plan $3.37M
84.063 Pell Grant $3.35M
15.058 Bia Direct $1.96M
15.058 Bia Indirect $1.64M
47.076 Nsf Stem Ed. Meet Nn Needs $839,893
93.600 Dhhs-Ntu and Nn Head Start $779,058
12.630 US Army Enhmetal Additive Mfg $593,973
47.049 Nsf Prem Stem Ventures Solar Oven $560,016
43.008 NASA Inst Capacity Additive Manufacturing Materials $440,829
10.500 Nifa Extension Capacity $385,277
84.031T Title III - Project A $359,422
84.031D Title III - Project B $335,447
20.701 Dot-Sjs Univ Rsrch Fnd $333,384
47.076 Nsf Tcup Advanced Manufacturing Center $322,726
81.123 Nnsa Sustainable Pathways Advanced Manufacturing $299,328
93.575 Child Care and Development Block Grant $277,946
47.070 Nsf Let's Talk Code $277,851
43.008 NASA Engin Robotics Comp Science $275,481
84.425E Covid-19 Heerf Student Aid Portion $196,919
10.227 Nifa Lidar $179,304
10.227 Highthroughput Electrochemical $142,950
11.307 Doc Eda Meterology & Materials Testing Center $140,026
15.156 Bia Trng Ws *tccc $112,610
81.123 Scholarly Partnership-Spin $106,488
81.123 Qcam Additional Manufacturing $102,805
84.007 Seog - Supplemental Ed. Opportunity Grant $92,866
43.008 NASA Murep Robotics Academy $92,327
47.041 Nsf Grid Power $90,972
47.050 Nsf-Eager $84,751
81.123 Step2nls with Stem Core $70,981
81.123 Nnsa Doe Uofa Pact $63,682
10.222 Tribal College Endowment $61,310
10.227 Uranium Tailing $59,812
84.033 Federal Workstudy $53,958
43.008 NASA Accounting and Data Appropriation $52,350
10.025 Aphis Tcu Internship $70k $42,654
47.070 Nsf Campus Cyberinfrstrtre Cc-Nie $38,183
47.070 Nsf-Collaborative Research $37,677
10.221 Nifa Equity Projct 2018-38421-28471 $37,056
10.025 Aphis Tcu Internship Program $36,521
47.076 Nsf - Stem Careers Project $34,195
43.008 NASA Maianse Connecting Scheme $32,454
12.006 Stem Professionals $31,685
10.517 Ntu Extension Project $31,352
47.049 Nsf Prem Ventures Mrsec Stem Project $31,066
47.050 Nsf Collaborative Research Rapid $29,036
84.425C Covid-19 Governor's Emergency Education Relief Fund $28,900
15.255 Usdoi - Green Technology $26,476
81.123 Aihec Tcu Advanced Manufacturing Network $22,690
93.243 Ntu Campus Suicide Prevention $20,506
20.701 Dot-La Univ A&m College $20,068
10.025 Aphis Vet Tech Program Development $17,148
10.227 Computed Axial Lithography $16,955
47.070 Nsf Cc Regional Tcrn $14,172
81.123 Nnsa Enabling Native Researchers in Graduate Education $13,229
10.025 Aphis Adodr Tcu Internship Program $10,238
15.156 Tcrp-Climate Adaption $8,980
10.025 Safeguarding Natural Heritage Youth Program $4,903
10.500 Nifa Horticulture Ext Project $3,608
10.025 Aphis Vet Tech Std Intern $3,581
93.632 Dhhs Nau Ihd-Axucd Mou Msi Partnership $2,401
47.076 Nsf Strategic Plan Dev As Degree $2,243
11.619 Csu Bldg Pandemis Resilience $1,937
10.517 Ntu Sheep & Wool Project $1,318
10.227 Climate Change Fuel Wood Harv $687
10.766 Usda Rdhs Grant Class Equipment $-22,304