FAC Explorer

Finding 606616 (2022-006)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-09-27
Audit: 24429
Organization: Rosebud Sioux Tribe (SD)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Timesheets for payroll were not properly reviewed and approved by program management, leading to potential inaccuracies in employee payments.
  • Impacted Requirements: Internal controls over allowable costs and activities were not effectively designed or implemented, violating compliance standards.
  • Recommended Follow-up: Ensure program management reviews all staff timesheets and train personnel on approval procedures to prevent future issues.

Finding Text

Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 30174 2022-006
    Material Weakness
  • 30175 2022-006
    Material Weakness
  • 30176 2022-006
    Material Weakness
  • 30177 2022-005
    Material Weakness
  • 30178 2022-006
    Material Weakness Repeat
  • 30179 2022-006
    Material Weakness Repeat
  • 606617 2022-006
    Material Weakness
  • 606618 2022-006
    Material Weakness
  • 606619 2022-005
    Material Weakness
  • 606620 2022-006
    Material Weakness Repeat
  • 606621 2022-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $75.35M
20.933 National Infrastructure Investments $8.24M
15.030 Indian Law Enforcement $8.18M
93.575 Child Care and Development Block Grant $5.11M
93.441 Indian Self-Determination $5.10M
21.019 Coronavirus Relief Fund $4.75M
15.024 Indian Self-Determination Contract Support $3.89M
20.205 Highway Planning and Construction $2.49M
15.029 Tribal Courts $1.74M
15.522 Mni Wiconi Rural Water Supply Project $1.58M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.42M
15.141 Indian Housing Assistance $1.18M
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatment Projects $1.10M
17.258 Wia Adult Program $1.09M
93.568 Low-Income Home Energy Assistance $895,524
15.021 Consolidated Tribal Government Program $839,349
16.710 Public Safety Partnership and Community Policing Grants $748,297
20.509 Formula Grants for Rural Areas and Tribal Transit Program $673,051
15.048 Bureau of Indian Affairs Facilities_operations and Maintenance $663,345
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $529,542
15.114 Indian Education_higher Education Grant Program $494,224
15.033 Road Maintenance_indian Roads $429,236
93.612 Native American Programs $400,027
93.788 Opioid Str $336,432
66.817 State and Tribal Response Program Grants $303,978
84.027 Special Education_grants to States $283,346
15.035 Forestry on Indian Lands $279,787
93.556 Promoting Safe and Stable Families $247,007
10.558 Child and Adult Care Food Program $234,642
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $225,305
15.020 Aid to Tribal Governments $215,323
15.065 Safety of Dams on Indian Lands $211,109
14.867 Indian Housing Block Grants $207,269
16.608 Tribal Court Assistance Program $188,009
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $170,512
16.582 Crime Victim Assistance/discretionary Grants $169,235
10.578 Wic Grants to States (wgs) $144,489
93.569 Community Services Block Grant $133,367
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $129,638
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $129,327
15.151 Education Program Enhancements $120,419
10.567 Food Distribution Program on Indian Reservations $117,788
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $116,303
16.750 Support for Adam Walsh Act Implementation Grant Program $110,570
93.600 Head Start $108,537
93.444 Tribal Self-Governance Program: Planning and Negotiation Cooperative Agreement $100,520
16.034 Coronavirus Emergency Supplemental Funding Program $99,727
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $89,509
84.181 Special Education-Grants for Infants and Families $89,419
66.926 Indian Environmental General Assistance Program (gap) $86,826
93.496 Family Violence Prevention and Services/culturally Specific Domestic Violence and Sexual Violence Services $85,905
15.037 Water Resources on Indian Lands $82,900
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $80,838
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $80,341
16.025 Special Domestic Violence Criminal Jurisdiction Implementation $68,340
15.519 Indian Tribal Water Resources Development, Management, and Protection $63,711
15.130 Indian Education_assistance to Schools $62,253
15.113 Indian Social Services_welfare Assistance $62,131
11.307 Economic Adjustment Assistance $56,834
84.060 Indian Education_grants to Local Educational Agencies $54,003
20.106 Airport Improvement Program $52,933
15.904 Historic Preservation Fund Grants-in-Aid $48,108
16.738 Edward Byrne Memorial Justice Assistance Grant Program $45,255
15.156 Cooperative Landscape Conservation $44,077
11.302 Economic Development_support for Planning Organizations $43,765
15.159 Cultural Resources Management $39,792
10.559 Summer Food Service Program for Children $36,475
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $33,660
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $27,610
15.034 Agriculture on Indian Lands $27,115
66.038 Training, Investigations, and Special Purpose Activities of Federally-Recognized Indian Tribes Consistent with the Clean Air Act (caa), Tribal Sovereignty and the Protection and Management of Air Quality $25,904
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $24,552
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $22,444
93.053 Nutrition Services Incentive Program $22,299
16.585 Drug Court Discretionary Grant Program $20,705
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $14,922
15.669 Cooperative Landscape Conservation $9,000
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $1,003
93.645 Stephanie Tubbs Jones Child Welfare Services Program $500