FAC Explorer

Finding 561211 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-05-21
Audit: 356835
Organization: National Indian Youth Council, Inc. (NM)
Auditor: Waters and Company LLC

AI Summary

  • Answer: Three applications lacked management approval, and one disbursement was missing a dual signature.
  • Trend: This indicates a potential pattern of oversight in application approvals and disbursement processes.
  • List: Review all applications for management approval and ensure dual signatures are obtained for all disbursements moving forward.

Finding Text

3 out of 50 eligibility determination applications were missing management approval. 1 out of 44 program participant check disbursements selected for testing did not contain the required dual signature.

Corrective Action Plan

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.

Categories

Eligibility

Other Findings in this Audit

  • 561209 2023-001
    Significant Deficiency Repeat
  • 561210 2023-002
    - Repeat
  • 1137651 2023-001
    Significant Deficiency Repeat
  • 1137652 2023-002
    - Repeat
  • 1137653 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
17.265 Native American Employment and Training $1.04M