FAC Explorer

Finding 576017 (2022-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-09-09
Audit: 365905
Organization: South Dakota Urban Indian Health, Inc. (SD)
Auditor: Wohlenberg Ritzman & CO LLC

AI Summary

  • Core Issue: The Organization failed to provide essential reports for the Title V program, hindering compliance assessment.
  • Impacted Requirements: Non-compliance with federal recordkeeping standards as outlined in Uniform Guidance 2 CFR § 200.302 and 2 CFR § 200.333.
  • Recommended Follow-Up: Implement improved documentation practices, conduct regular internal reviews, and train staff on compliance obligations.

Finding Text

Finding 2022 – 005: Reporting (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Criteria: Per Uniform Guidance 2 CFR § 200.302 and 2 CFR § 200.333, entities must maintain records that adequately identify the source and application of federal funds and retain documentation to support compliance with program requirements. Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Questioned Costs: None. Cause: The Organization lacked sufficient record retention policies and failed to maintain the required documentation needed for reporting compliance. Effect: The Organization was unable to produce key reports necessary for compliance with grant and audit requirements. Recommendation: We recommend that the Organization implement stronger documentation and recordkeeping procedures to ensure compliance with federal reporting requirements. This should include: • ensuring that all required reports (e.g., financial reports, activity narratives, third-party income reports) are generated and retained according to Uniform Guidance, • establishing a process for regular internal reviews to verify the completeness and accuracy of required federal reports, and • providing staff with training on record retention and reporting obligations to ensure timely and accurate submissions. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Corrective Action Plan

2022 – 005: Reporting (Compliance; Internal Controls Over Compliance) Material Weakness – 93.U01 Title V Condition: The Organization was unable to provide any of the required reports for the Title V program, including the financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory. Without these reports, we were unable to perform the necessary audit procedures to assess compliance with federal requirements. Corrective Action Plan: As of October 1, 2024, the start of FY25 QuickBooks has been the only software used and Revenue and Disbursements are being classed by Fund. General ledgers are reconciled monthly so this should take care of this issue. Management has worked on procedures and training to assure financial report, activity narrative, third-party income report, GPRA/GPRAMA, urban data standards, and property inventory are completed.

Categories

Material Weakness Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 576013 2022-003
    Material Weakness Repeat
  • 576014 2022-003
    Material Weakness Repeat
  • 576015 2022-004
    Material Weakness Repeat
  • 576016 2022-004
    Material Weakness Repeat
  • 576018 2022-005
    Material Weakness Repeat
  • 576019 2022-006
    - Repeat
  • 576020 2022-006
    - Repeat
  • 576021 2022-007
    -
  • 576022 2022-007
    -
  • 1152455 2022-003
    Material Weakness Repeat
  • 1152456 2022-003
    Material Weakness Repeat
  • 1152457 2022-004
    Material Weakness Repeat
  • 1152458 2022-004
    Material Weakness Repeat
  • 1152459 2022-005
    Material Weakness Repeat
  • 1152460 2022-005
    Material Weakness Repeat
  • 1152461 2022-006
    - Repeat
  • 1152462 2022-006
    - Repeat
  • 1152463 2022-007
    -
  • 1152464 2022-007
    -

Programs in Audit

ALN Program Name Expenditures
93.U01 Title V, Urban Indian Health Services $1.14M
93.933 Demonstration Projects for Indian Health $568,844
93.800 Organized Approaches to Increase Colorectal Cancer Screening $14,916
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $9,834
93.217 Family Planning Services $6,840