FAC Explorer

Finding 541972 (2024-003)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2025-03-31
Audit: 350766
Organization: United Tribes Technical College (ND)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The College misallocated payroll costs to the grant, leading to potential overcharges.
  • Impacted Requirements: Documentation and adherence to payroll policies were insufficient, resulting in questioned costs of $9,827.
  • Recommended Follow-Up: Ensure proper execution of payroll procedures and conduct regular reviews of journal entries before posting.

Finding Text

Significant Deficiency – Allowable Costs/Costs Principles Federal Awards 84.245A – Tribally Controlled Postsecondary Career and Technical Institutions Condition The College should charge costs to the grant which are allowable. Also, documentation should be kept that supports that employees are being paid the correct amounts based on approved rates to ensure only approved amounts are charged to the grant. Criteria: Of the 25 payroll transactions tested, we noted one instance where payroll was misallocated to the grant. Cause: The College did not properly execute its policies and procedures for review of payroll disbursements. Effect: Grant awards potentially overcharged. Questioned Costs: $9,827 Recommendation: We recommend the College follow and properly execute its procedures it has in place relating to payroll expenditures. Views of Responsible Officials and Planned Corrective Actions Training has been provided and journal entries will be reviewed prior to posting.

Corrective Action Plan

Recommendation: We recommend the College follow and properly execute its procedures it has in place relating to payroll expenditures. Action Taken: The Finance department will review and ensure all payroll entries and payroll corrections are properly documented prior to making journal entries.

Categories

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 541971 2024-002
    Significant Deficiency
  • 541973 2024-004
    Significant Deficiency
  • 1118413 2024-002
    Significant Deficiency
  • 1118414 2024-003
    Significant Deficiency
  • 1118415 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.060 Indian Vocational Training United Tribes Technical College $5.97M
84.245 Tribally Controlled Postsecondary Career and Technical Institutions $4.26M
84.063 Federal Pell Grant Program $2.70M
10.766 Community Facilities Loans and Grants $1.34M
15.042 Indian School Equalization $1.30M
47.076 Stem Education (formerly Education and Human Resources) $1.28M
84.031 Higher Education Institutional Aid $985,616
93.441 Indian Self-Determination $622,321
81.049 Office of Science Financial Assistance Program $576,878
84.425 Education Stabilization Fund $423,033
15.046 Administrative Cost Grants for Indian Schools $357,440
10.517 Tribal Colleges Extension Programs $334,333
84.010 Title I Grants to Local Educational Agencies $309,648
15.043 Indian Child and Family Education $280,733
10.222 Tribal Colleges Endowment Program $255,119
84.027 Special Education Grants to States $233,470
10.221 Tribal Colleges Education Equity Grants $232,743
15.114 Indian Education Higher Education Grant $170,826
17.265 Native American Employment and Training $136,676
10.227 1994 Institutions Research Grants $136,615
15.047 Indian Education Facilities, Operations, and Maintenance $112,816
15.933 Preservation of Japanese American Confinement Sites $110,737
84.116 Fund for the Improvement of Postsecondary Education $97,088
47.074 Biological Sciences $75,186
10.229 Extension Collaborative on Immunization Teaching & Engagement $65,694
84.007 Federal Supplemental Educational Opportunity Grants $64,181
10.001 Agricultural Research Basic and Applied Research $54,045
84.299 Indian Education -- Special Programs for Indian Children $47,799
47.070 Computer and Information Science and Engineering $40,964
84.033 Federal Work-Study Program $40,457
15.044 Indian Schools Student Transportation $38,330
10.527 New Beginning for Tribal Students $26,515
10.500 Cooperative Extension Service $25,086
84.336 Teacher Quality Partnership Grants $23,026
84.424 Student Support and Academic Enrichment Program $18,657
93.859 Biomedical Research and Research Training $18,569
84.358 Rural Education $13,696
47.083 Integrative Activities $749
43.008 Office of Stem Engagement (ostem) $500
15.151 Education Enhancements $496