FAC Explorer

Finding 485510 (2023-002)

Material Weakness
Requirement
P
Questioned Costs
$1
Year
2023
Accepted
2024-08-30
Audit: 318281
Organization: United Indians of All Tribes Foundation (WA)
Auditor: Branch Richards & CO P S

AI Summary

  • Answer: Payroll costs were not consistently allocated to grant programs.
  • Trend: This inconsistency could lead to compliance issues and funding discrepancies.
  • List: Review and improve internal controls for payroll allocation to ensure compliance.

Finding Text

Internal control processes over compliance did not ensure all payroll costs were allocated in a consistent manner to grant programs.

Corrective Action Plan

We will not assign any direct labor costs on timesheets to grant programs on which the agency is already capturing an indirect cost rate recovery.

Categories

Questioned Costs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 485511 2023-002
    Material Weakness
  • 485512 2023-003
    Significant Deficiency
  • 485513 2023-003
    Significant Deficiency
  • 485514 2023-001
    Significant Deficiency
  • 485515 2023-001
    Significant Deficiency
  • 1061952 2023-002
    Material Weakness
  • 1061953 2023-002
    Material Weakness
  • 1061954 2023-003
    Significant Deficiency
  • 1061955 2023-003
    Significant Deficiency
  • 1061956 2023-001
    Significant Deficiency
  • 1061957 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.508 Affordable Care Act (aca) Tribal Maternal, Infant, and Early Childhood Home Visiting Program $568,708
14.267 Continuum of Care Program $542,862
17.265 Native American Employment and Training $303,507
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $130,730
21.027 Coronavirus State and Local Fiscal Recovery Funds $110,901
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $95,330