Finding 528936 (2022-003)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2025-03-19

Audit: 346922

Organization: National Indian Youth Council, Inc. (NM)

Auditor: Waters and Company LLC

AI Summary

Answer: NIYC now requires two signers for each check, with clear policies on who is authorized.
Trend: Recent leadership changes have reinforced the importance of this requirement and the need for corrective actions.
List: Follow up to ensure all staff are aware of the new policies and that compliance is being monitored.

Finding Text

NIYC has developed new policies and procedures that clearly state that two signers are required for each check and who is authorized to sign checks. Furthermore, NIYC has had a transition of leadership. During the transition, it was communicated the requirement of having two signatures for each check as well as any additional corrective action plans.

Corrective Action Plan

See management’s response in in the schedule of findings and questioned costs

Other Findings in this Audit

528935 2022-001

Significant Deficiency
1105377 2022-001

Significant Deficiency
1105378 2022-003

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
17.265	Native American Employment and Training	$274,948