THUNDER VALLEY COMMUNITY DEVELOPMENT CORPORATION

Criteria As a matter of grant compliance, the data collection form and reporting package must be submitted to the Federal Clearinghouse within 30 days after the receipt of the auditor?s report or within nine months after the end of the audit period. Condition The 2018 data collection form was filed on October 26, 2020, which is after the nine-month deadline. In addition, the 2019 data collection form has not yet been filed and was due September 30, 2020. Cause The Corporation?s audit was not submitted timely due to staff turnover and complex accounting issues. Effect The Corporation?s single audit not being completed in a timely manner. Questioned Costs None Indication of Repeat Finding Repeat finding. See prior year finding 2018-002. Recommendation We recommend the Corporation take the necessary procedures to ensure that future single audits are completed within the required time periods of the Uniform Guidance.

Criteria The Corporation should maintain appropriate documentation for all transactions charged to federal grants, which includes supporting documentation for journal entries, supporting payroll contracts that document approved pay rates and support how an employee?s time is charged to grants. Condition During our testing for the Native American Program, we noted that there were eight instances where we could not verify if the timecard was approved by a supervisor, four instances where the contract or support provided didn?t agree to the amount paid for the period and one instance where we were unable to review payroll documentation such as the payrate, approval, etc. Cause The Corporation did not have proper internal controls in place for the approval of contracts/pay rates during fiscal year 2019. Effect There is a possibility that charges to federal grants may be at incorrect wage amounts or charged to the wrong grant. In addition, the indirect costs allocated may be incorrect. Questioned Costs $17,359 Indication of Repeat Finding Repeat Finding. See prior year finding 2018-003. Recommendation We recommend the Corporation take the necessary procedures to ensure that all the necessary documentation is maintained and that payroll contracts/pay rates are formally approved and maintained.

Criteria The Corporation should maintain appropriate documentation for all transactions charged to federal grants, which includes supporting documentation for journal entries, supporting payroll contracts that document approved pay rates and support how an employee?s time is charged to grants. Condition During our testing, we noted eight instances in the Native American Language grant where we could not verify supervisor approval on the timesheet and there were instances where there was no documentation on why a certain percentage of an employee?s salary was being charged to the grant. Cause The Corporation did not have proper internal controls in place for the approval of contracts/pay rates during fiscal year 2019. Effect There is a possibility that charges to federal grants may be at incorrect wage amounts or charged to the wrong grant. In addition, the indirect costs allocated may be incorrect. Questioned Costs $14,482 Indication of Repeat Finding Repeat Finding. See prior year finding 2018-003. Recommendation We recommend the Corporation take the necessary procedures to ensure that all the necessary documentation is maintained and that payroll contracts/pay rates are formally approved and maintained.

Criteria The Corporation?s should be ensuring timely and proper grant reporting to meet grant requirements. Condition During our review of the Native American Language grant, we were unable to verify if the performance report was submitted timely and approved by a supervisor. It was also noted the 6/30/19 SF-425 report provided for review was submitted late. Cause Unable to verify if reporting to the granting agency was being done in accordance with grant guidelines. Effect The Corporation may not be in compliance with reporting requirements. Questioned Costs None Indication of Repeat Finding Repeat finding. See prior year finding 2018-005. Recommendation The Corporation should ensure that proper reporting and matching is being done for each federal grant.

Criteria The Corporation?s should be ensuring timely and proper grant reporting to meet grant requirements. Condition During our review of the Native American Program, only one of the quarterly SF-425 reports was able to be located and no annual performance report was able to be provided. Cause Unable to verify if reporting to the granting agency was being done in accordance with grant guidelines. Effect The Corporation may not be in compliance with reporting requirements. Questioned Costs None Indication of Repeat Finding Repeat finding. See prior year findings 2018-005. Recommendation The Corporation should ensure that proper reporting and matching is being done for each federal grant.

Criteria The Corporation?s should be ensuring the grant matching requirements are being met. Condition During our review of the Native American Program, we were unable to determine if the matching requirement Native American Program grant of 20 percent was being met. Per review of the grant profit and loss statement of the total revenue of $568,027, the amount of revenue that was non-federal was $80,067. This non-federal portion makes up 14 percent of the total revenues, which is under the 20 percent requirement. Cause When looking at the profit and loss statement for the grant, the 20 percent match requirement does not appear to be monitored to ensure the proper amount of matching requirement is met. Effect The Corporation may not be in compliance with matching requirements. Questioned Costs None Indication of Repeat Finding This is a new finding in the current year. Recommendation The Corporation should ensure that grant matching requirements are being met for each federal grant.

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