FAC Explorer

Finding 982515 (2023-012)

Significant Deficiency Repeat Finding
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2024-07-02
Audit: 311593
Organization: Navajo Technical University (NM)
Auditor: Sjt Group LLC

AI Summary

  • Core Issue: Inadequate source documentation for cash drawdowns in both the Research and Development Cluster and Tribally Controlled Postsecondary Career and Technical Institutions programs.
  • Impacted Requirements: Failure to meet federal cash management requirements, leading to non-compliance with internal controls.
  • Recommended Follow-Up: Implement and enforce policies for cash drawdowns and develop an electronic filing system for better documentation management by July 2024.

Finding Text

2023-012 – Cash Management Federal Program Information: Funding Agency: National Science Foundation, National Aeronautics and Space Administration, U.S. Department of Energy, and U.S. Department of Education Title: Research and Development Cluster, Tribally Controlled Postsecondary Career and Technical Institutions Assistance Listing Number: 43.008, 47.049, 47.067, 47.076, 81.123, 84.245 Award Period: June 1, 2022 – May 31, 2023 Criteria: Internal controls must be in place demonstrate that the time between the transfer of funds from the federal entity to the non-federal entity and disbursement by the non-federal entity has been adequately minimized. This includes ensuring reimbursement and drawdown requests are adequately supported by underlying source documentation. Condition: We found the following during our evaluation of cash drawdowns: Research and Development Cluster – • Eight drawdowns did not have adequate source documentation to support the amount of funds drawn down. Tribally Controlled Postsecondary Career and Technical Institutions – • Nine drawdowns did not have adequate source documentation to support the amount of funds drawn down. Questioned Costs: None. Context: Eight of ten drawdowns tested for the Research and Development and nine out of nine drawdowns tested for the Tribally Controlled Postsecondary Career and Technical Institutions program. Cause and Effect: Internal controls were not designed and implemented to ensure appropriate cash management requirements are met. NTU did not comply with the cash management requirements of the Research and Development Cluster and Tribally Controlled Postsecondary Career and Technical Institutions program. Auditor’s Recommendation: Established policies and procedures should be enforced to ensure compliance with federal cash management requirements and NTU’s policies and procedures. Management’s Response: NTU will enforce policies and procedures for cash drawdowns to ensure all drawdowns are properly supported. Additionally, an electronic filing system will be developed to maintain all drawdowns and the related backup documentation, enhancing the processing and record-keeping of drawdown documents. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024

Categories

Cash Management

Other Findings in this Audit

  • 406051 2023-006
    Material Weakness Repeat
  • 406052 2023-011
    Significant Deficiency Repeat
  • 406053 2023-014
    Significant Deficiency Repeat
  • 406054 2023-006
    Material Weakness Repeat
  • 406055 2023-011
    Significant Deficiency Repeat
  • 406056 2023-014
    Significant Deficiency Repeat
  • 406057 2023-006
    Material Weakness Repeat
  • 406058 2023-011
    Significant Deficiency Repeat
  • 406059 2023-014
    Significant Deficiency Repeat
  • 406060 2023-006
    Material Weakness Repeat
  • 406061 2023-011
    Significant Deficiency Repeat
  • 406062 2023-014
    Significant Deficiency Repeat
  • 406063 2023-006
    Material Weakness Repeat
  • 406064 2023-014
    Significant Deficiency Repeat
  • 406065 2023-006
    Material Weakness Repeat
  • 406066 2023-014
    Significant Deficiency Repeat
  • 406067 2023-006
    Material Weakness Repeat
  • 406068 2023-011
    Significant Deficiency Repeat
  • 406069 2023-012
    Significant Deficiency Repeat
  • 406070 2023-014
    Significant Deficiency Repeat
  • 406071 2023-006
    Material Weakness Repeat
  • 406072 2023-011
    Significant Deficiency Repeat
  • 406073 2023-012
    Significant Deficiency Repeat
  • 406074 2023-014
    Significant Deficiency Repeat
  • 406075 2023-006
    Material Weakness Repeat
  • 406076 2023-011
    Significant Deficiency Repeat
  • 406077 2023-012
    Significant Deficiency Repeat
  • 406078 2023-014
    Significant Deficiency Repeat
  • 406079 2023-006
    Material Weakness Repeat
  • 406080 2023-011
    Significant Deficiency Repeat
  • 406081 2023-012
    Significant Deficiency Repeat
  • 406082 2023-014
    Significant Deficiency Repeat
  • 406083 2023-006
    Material Weakness Repeat
  • 406084 2023-011
    Significant Deficiency Repeat
  • 406085 2023-012
    Significant Deficiency Repeat
  • 406086 2023-014
    Significant Deficiency Repeat
  • 406087 2023-006
    Material Weakness Repeat
  • 406088 2023-014
    Significant Deficiency Repeat
  • 406089 2023-006
    Material Weakness Repeat
  • 406090 2023-012
    Significant Deficiency Repeat
  • 406091 2023-014
    Significant Deficiency Repeat
  • 406092 2023-006
    Material Weakness Repeat
  • 406093 2023-012
    Significant Deficiency Repeat
  • 406094 2023-014
    Significant Deficiency Repeat
  • 406095 2023-006
    Material Weakness Repeat
  • 406096 2023-014
    Significant Deficiency Repeat
  • 406097 2023-006
    Material Weakness Repeat
  • 406098 2023-014
    Significant Deficiency Repeat
  • 406099 2023-006
    Material Weakness Repeat
  • 406100 2023-014
    Significant Deficiency Repeat
  • 406101 2023-006
    Material Weakness Repeat
  • 406102 2023-014
    Significant Deficiency Repeat
  • 406103 2023-006
    Material Weakness Repeat
  • 406104 2023-014
    Significant Deficiency Repeat
  • 406105 2023-006
    Material Weakness Repeat
  • 406106 2023-014
    Significant Deficiency Repeat
  • 406107 2023-006
    Material Weakness Repeat
  • 406108 2023-012
    Significant Deficiency Repeat
  • 406109 2023-014
    Significant Deficiency Repeat
  • 406110 2023-006
    Material Weakness Repeat
  • 406111 2023-012
    Significant Deficiency Repeat
  • 406112 2023-014
    Significant Deficiency Repeat
  • 406113 2023-006
    Material Weakness Repeat
  • 406114 2023-012
    Significant Deficiency Repeat
  • 406115 2023-014
    Significant Deficiency Repeat
  • 406116 2023-006
    Material Weakness Repeat
  • 406117 2023-012
    Significant Deficiency Repeat
  • 406118 2023-014
    Significant Deficiency Repeat
  • 406119 2023-006
    Material Weakness Repeat
  • 406120 2023-012
    Significant Deficiency Repeat
  • 406121 2023-014
    Significant Deficiency Repeat
  • 406122 2023-006
    Material Weakness Repeat
  • 406123 2023-012
    Significant Deficiency Repeat
  • 406124 2023-014
    Significant Deficiency Repeat
  • 406125 2023-006
    Material Weakness Repeat
  • 406126 2023-012
    Significant Deficiency Repeat
  • 406127 2023-014
    Significant Deficiency Repeat
  • 406128 2023-006
    Material Weakness Repeat
  • 406129 2023-012
    Significant Deficiency Repeat
  • 406130 2023-014
    Significant Deficiency Repeat
  • 406131 2023-006
    Material Weakness Repeat
  • 406132 2023-012
    Significant Deficiency Repeat
  • 406133 2023-014
    Significant Deficiency Repeat
  • 406134 2023-006
    Material Weakness Repeat
  • 406135 2023-012
    Significant Deficiency Repeat
  • 406136 2023-014
    Significant Deficiency Repeat
  • 406137 2023-006
    Material Weakness Repeat
  • 406138 2023-012
    Significant Deficiency Repeat
  • 406139 2023-014
    Significant Deficiency Repeat
  • 406140 2023-006
    Material Weakness Repeat
  • 406141 2023-007
    Significant Deficiency
  • 406142 2023-008
    Material Weakness Repeat
  • 406143 2023-009
    Significant Deficiency Repeat
  • 406144 2023-010
    Significant Deficiency Repeat
  • 406145 2023-014
    Significant Deficiency Repeat
  • 406146 2023-006
    Material Weakness Repeat
  • 406147 2023-007
    Significant Deficiency
  • 406148 2023-008
    Material Weakness Repeat
  • 406149 2023-009
    Significant Deficiency Repeat
  • 406150 2023-010
    Significant Deficiency Repeat
  • 406151 2023-014
    Significant Deficiency Repeat
  • 406152 2023-006
    Material Weakness Repeat
  • 406153 2023-007
    Significant Deficiency
  • 406154 2023-008
    Material Weakness Repeat
  • 406155 2023-009
    Significant Deficiency Repeat
  • 406156 2023-010
    Significant Deficiency Repeat
  • 406157 2023-014
    Significant Deficiency Repeat
  • 406158 2023-006
    Material Weakness Repeat
  • 406159 2023-011
    Significant Deficiency Repeat
  • 406160 2023-012
    Significant Deficiency Repeat
  • 406161 2023-014
    Significant Deficiency Repeat
  • 406162 2023-006
    Material Weakness Repeat
  • 406163 2023-013
    Significant Deficiency Repeat
  • 406164 2023-014
    Significant Deficiency Repeat
  • 406165 2023-006
    Material Weakness Repeat
  • 406166 2023-013
    Significant Deficiency Repeat
  • 406167 2023-014
    Significant Deficiency Repeat
  • 406168 2023-006
    Material Weakness Repeat
  • 406169 2023-013
    Significant Deficiency Repeat
  • 406170 2023-014
    Significant Deficiency Repeat
  • 406171 2023-013
    Significant Deficiency Repeat
  • 982493 2023-006
    Material Weakness Repeat
  • 982494 2023-011
    Significant Deficiency Repeat
  • 982495 2023-014
    Significant Deficiency Repeat
  • 982496 2023-006
    Material Weakness Repeat
  • 982497 2023-011
    Significant Deficiency Repeat
  • 982498 2023-014
    Significant Deficiency Repeat
  • 982499 2023-006
    Material Weakness Repeat
  • 982500 2023-011
    Significant Deficiency Repeat
  • 982501 2023-014
    Significant Deficiency Repeat
  • 982502 2023-006
    Material Weakness Repeat
  • 982503 2023-011
    Significant Deficiency Repeat
  • 982504 2023-014
    Significant Deficiency Repeat
  • 982505 2023-006
    Material Weakness Repeat
  • 982506 2023-014
    Significant Deficiency Repeat
  • 982507 2023-006
    Material Weakness Repeat
  • 982508 2023-014
    Significant Deficiency Repeat
  • 982509 2023-006
    Material Weakness Repeat
  • 982510 2023-011
    Significant Deficiency Repeat
  • 982511 2023-012
    Significant Deficiency Repeat
  • 982512 2023-014
    Significant Deficiency Repeat
  • 982513 2023-006
    Material Weakness Repeat
  • 982514 2023-011
    Significant Deficiency Repeat
  • 982516 2023-014
    Significant Deficiency Repeat
  • 982517 2023-006
    Material Weakness Repeat
  • 982518 2023-011
    Significant Deficiency Repeat
  • 982519 2023-012
    Significant Deficiency Repeat
  • 982520 2023-014
    Significant Deficiency Repeat
  • 982521 2023-006
    Material Weakness Repeat
  • 982522 2023-011
    Significant Deficiency Repeat
  • 982523 2023-012
    Significant Deficiency Repeat
  • 982524 2023-014
    Significant Deficiency Repeat
  • 982525 2023-006
    Material Weakness Repeat
  • 982526 2023-011
    Significant Deficiency Repeat
  • 982527 2023-012
    Significant Deficiency Repeat
  • 982528 2023-014
    Significant Deficiency Repeat
  • 982529 2023-006
    Material Weakness Repeat
  • 982530 2023-014
    Significant Deficiency Repeat
  • 982531 2023-006
    Material Weakness Repeat
  • 982532 2023-012
    Significant Deficiency Repeat
  • 982533 2023-014
    Significant Deficiency Repeat
  • 982534 2023-006
    Material Weakness Repeat
  • 982535 2023-012
    Significant Deficiency Repeat
  • 982536 2023-014
    Significant Deficiency Repeat
  • 982537 2023-006
    Material Weakness Repeat
  • 982538 2023-014
    Significant Deficiency Repeat
  • 982539 2023-006
    Material Weakness Repeat
  • 982540 2023-014
    Significant Deficiency Repeat
  • 982541 2023-006
    Material Weakness Repeat
  • 982542 2023-014
    Significant Deficiency Repeat
  • 982543 2023-006
    Material Weakness Repeat
  • 982544 2023-014
    Significant Deficiency Repeat
  • 982545 2023-006
    Material Weakness Repeat
  • 982546 2023-014
    Significant Deficiency Repeat
  • 982547 2023-006
    Material Weakness Repeat
  • 982548 2023-014
    Significant Deficiency Repeat
  • 982549 2023-006
    Material Weakness Repeat
  • 982550 2023-012
    Significant Deficiency Repeat
  • 982551 2023-014
    Significant Deficiency Repeat
  • 982552 2023-006
    Material Weakness Repeat
  • 982553 2023-012
    Significant Deficiency Repeat
  • 982554 2023-014
    Significant Deficiency Repeat
  • 982555 2023-006
    Material Weakness Repeat
  • 982556 2023-012
    Significant Deficiency Repeat
  • 982557 2023-014
    Significant Deficiency Repeat
  • 982558 2023-006
    Material Weakness Repeat
  • 982559 2023-012
    Significant Deficiency Repeat
  • 982560 2023-014
    Significant Deficiency Repeat
  • 982561 2023-006
    Material Weakness Repeat
  • 982562 2023-012
    Significant Deficiency Repeat
  • 982563 2023-014
    Significant Deficiency Repeat
  • 982564 2023-006
    Material Weakness Repeat
  • 982565 2023-012
    Significant Deficiency Repeat
  • 982566 2023-014
    Significant Deficiency Repeat
  • 982567 2023-006
    Material Weakness Repeat
  • 982568 2023-012
    Significant Deficiency Repeat
  • 982569 2023-014
    Significant Deficiency Repeat
  • 982570 2023-006
    Material Weakness Repeat
  • 982571 2023-012
    Significant Deficiency Repeat
  • 982572 2023-014
    Significant Deficiency Repeat
  • 982573 2023-006
    Material Weakness Repeat
  • 982574 2023-012
    Significant Deficiency Repeat
  • 982575 2023-014
    Significant Deficiency Repeat
  • 982576 2023-006
    Material Weakness Repeat
  • 982577 2023-012
    Significant Deficiency Repeat
  • 982578 2023-014
    Significant Deficiency Repeat
  • 982579 2023-006
    Material Weakness Repeat
  • 982580 2023-012
    Significant Deficiency Repeat
  • 982581 2023-014
    Significant Deficiency Repeat
  • 982582 2023-006
    Material Weakness Repeat
  • 982583 2023-007
    Significant Deficiency
  • 982584 2023-008
    Material Weakness Repeat
  • 982585 2023-009
    Significant Deficiency Repeat
  • 982586 2023-010
    Significant Deficiency Repeat
  • 982587 2023-014
    Significant Deficiency Repeat
  • 982588 2023-006
    Material Weakness Repeat
  • 982589 2023-007
    Significant Deficiency
  • 982590 2023-008
    Material Weakness Repeat
  • 982591 2023-009
    Significant Deficiency Repeat
  • 982592 2023-010
    Significant Deficiency Repeat
  • 982593 2023-014
    Significant Deficiency Repeat
  • 982594 2023-006
    Material Weakness Repeat
  • 982595 2023-007
    Significant Deficiency
  • 982596 2023-008
    Material Weakness Repeat
  • 982597 2023-009
    Significant Deficiency Repeat
  • 982598 2023-010
    Significant Deficiency Repeat
  • 982599 2023-014
    Significant Deficiency Repeat
  • 982600 2023-006
    Material Weakness Repeat
  • 982601 2023-011
    Significant Deficiency Repeat
  • 982602 2023-012
    Significant Deficiency Repeat
  • 982603 2023-014
    Significant Deficiency Repeat
  • 982604 2023-006
    Material Weakness Repeat
  • 982605 2023-013
    Significant Deficiency Repeat
  • 982606 2023-014
    Significant Deficiency Repeat
  • 982607 2023-006
    Material Weakness Repeat
  • 982608 2023-013
    Significant Deficiency Repeat
  • 982609 2023-014
    Significant Deficiency Repeat
  • 982610 2023-006
    Material Weakness Repeat
  • 982611 2023-013
    Significant Deficiency Repeat
  • 982612 2023-014
    Significant Deficiency Repeat
  • 982613 2023-013
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.245A Tribally Controlled Postsecondary Career and Technical Institutions $5.77M
84.425K Covid-19 Heerf Tribally Controlled Colleges and Universities $3.78M
15.058 Bia Education Stabilization Fund $3.59M
15.058 Covid-19 Bie American Rescue Plan $3.37M
84.063 Pell Grant $3.35M
15.058 Bia Direct $1.96M
15.058 Bia Indirect $1.64M
47.076 Nsf Stem Ed. Meet Nn Needs $839,893
93.600 Dhhs-Ntu and Nn Head Start $779,058
12.630 US Army Enhmetal Additive Mfg $593,973
47.049 Nsf Prem Stem Ventures Solar Oven $560,016
43.008 NASA Inst Capacity Additive Manufacturing Materials $440,829
10.500 Nifa Extension Capacity $385,277
84.031T Title III - Project A $359,422
84.031D Title III - Project B $335,447
20.701 Dot-Sjs Univ Rsrch Fnd $333,384
47.076 Nsf Tcup Advanced Manufacturing Center $322,726
81.123 Nnsa Sustainable Pathways Advanced Manufacturing $299,328
93.575 Child Care and Development Block Grant $277,946
47.070 Nsf Let's Talk Code $277,851
43.008 NASA Engin Robotics Comp Science $275,481
84.425E Covid-19 Heerf Student Aid Portion $196,919
10.227 Nifa Lidar $179,304
10.227 Highthroughput Electrochemical $142,950
11.307 Doc Eda Meterology & Materials Testing Center $140,026
15.156 Bia Trng Ws *tccc $112,610
81.123 Scholarly Partnership-Spin $106,488
81.123 Qcam Additional Manufacturing $102,805
84.007 Seog - Supplemental Ed. Opportunity Grant $92,866
43.008 NASA Murep Robotics Academy $92,327
47.041 Nsf Grid Power $90,972
47.050 Nsf-Eager $84,751
81.123 Step2nls with Stem Core $70,981
81.123 Nnsa Doe Uofa Pact $63,682
10.222 Tribal College Endowment $61,310
10.227 Uranium Tailing $59,812
84.033 Federal Workstudy $53,958
43.008 NASA Accounting and Data Appropriation $52,350
10.025 Aphis Tcu Internship $70k $42,654
47.070 Nsf Campus Cyberinfrstrtre Cc-Nie $38,183
47.070 Nsf-Collaborative Research $37,677
10.221 Nifa Equity Projct 2018-38421-28471 $37,056
10.025 Aphis Tcu Internship Program $36,521
47.076 Nsf - Stem Careers Project $34,195
43.008 NASA Maianse Connecting Scheme $32,454
12.006 Stem Professionals $31,685
10.517 Ntu Extension Project $31,352
47.049 Nsf Prem Ventures Mrsec Stem Project $31,066
47.050 Nsf Collaborative Research Rapid $29,036
84.425C Covid-19 Governor's Emergency Education Relief Fund $28,900
15.255 Usdoi - Green Technology $26,476
81.123 Aihec Tcu Advanced Manufacturing Network $22,690
93.243 Ntu Campus Suicide Prevention $20,506
20.701 Dot-La Univ A&m College $20,068
10.025 Aphis Vet Tech Program Development $17,148
10.227 Computed Axial Lithography $16,955
47.070 Nsf Cc Regional Tcrn $14,172
81.123 Nnsa Enabling Native Researchers in Graduate Education $13,229
10.025 Aphis Adodr Tcu Internship Program $10,238
15.156 Tcrp-Climate Adaption $8,980
10.025 Safeguarding Natural Heritage Youth Program $4,903
10.500 Nifa Horticulture Ext Project $3,608
10.025 Aphis Vet Tech Std Intern $3,581
93.632 Dhhs Nau Ihd-Axucd Mou Msi Partnership $2,401
47.076 Nsf Strategic Plan Dev As Degree $2,243
11.619 Csu Bldg Pandemis Resilience $1,937
10.517 Ntu Sheep & Wool Project $1,318
10.227 Climate Change Fuel Wood Harv $687
10.766 Usda Rdhs Grant Class Equipment $-22,304