Finding 2024-003 – Equipment and Real Property Management (Compliance; Internal
Controls Over Compliance) (Repeat Finding 2023-002)
Condition:
During our review of the Coalition's internal controls over compliance related to the Title V major
program, we noted that the Coalition does not have an adequate system of controls established
to identify, mark, record, or maintain equipment that has been purchased with federal funds. In
addition, no annual physical inventory of the Title V equipment is being performed.
Corrective Action Plan – Finding 2024-003
Corrective Action:
The Nebraska Urban Indian Health Coalition (NUIHC), in conjunction with our IT provider, has implemented a tracking system to support effective management of computer and other equipment purchased with federal funds. This includes maintaining an active equipment list and regularly updating clinic inventory on a quarterly basis for both clinic sites.
Additionally, other organizational equipment is tracked using our depreciation schedule and internal records for assets that do not meet fixed asset thresholds. Inventory identification and tagging procedures are currently underway, with the goal of ensuring all equipment is properly labeled with a unique identifier and clearly marked to reflect Title V or other applicable funding sources.
To further strengthen our internal controls and ensure full compliance with 2 CFR §200.313, NUIHC will take the following steps:
1. Development of Written Procedures:
Comprehensive written procedures will be finalized and implemented to cover the maintenance, repair, protection, preservation, control, and accountability of all equipment purchased with federal funds.
2. Training for Staff:
Additional training will be provided to all relevant staff responsible for equipment procurement, inventory tracking, and maintenance. This training will focus on the importance of proper identification, documentation, and adherence to federal equipment management standards.
3. Ongoing Monitoring:
NUIHC will continue quarterly updates of clinic inventories and include periodic spot checks to verify the accuracy of records and physical inventory.
Timeline for Implementation:
• Finalization of written procedures: By August 31, 2025
• Completion of equipment identification and labeling: By September 30, 2025
• Staff training: Starting August 2025 and incorporated into annual compliance training
Responsible Party: Chief Financial Officer, Carlett Gregory
Anticipated Completion Date:
September 30, 2025