CANKDESKA CIKANA COMMUNITY COLLEGETribal Government

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 Finding – Special Tests and Provisions (Significant Deficiency – AL 15.027) Criteria Uniform Guidance states “for each week in which work was performed under the contract or subcontract, verify that the contractor or subcontractor submitted the required certified payrolls”. Also, it states “the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed”. Condition Although weekly payrolls were submitted to the College, one subcontractor did not certify under Uniform Guidance requirements prior to submission. Cause Management and contractor oversight. Effect Without the payrolls being certified, the wages provided to the College for review may not have been accurate. Questioned Costs None Context We sampled 6 payroll periods. Of the 6 payrolls sampled, 1 was not certified prior to being submitted. Repeat Finding Yes Recommendation The College should implement policies and procedures to ensure certified payrolls are being submitted weekly for each week where construction has been performed. Views of Responsible Officials and Planned Corrective Actions The College collects weekly payrolls from contractors. They will be checked by the Facilities Director and CFO to assure they are being reported on the required form WH-347.

2022-002 Finding ? Procurement (Significant Deficiency ? AL 84.425) Criteria Uniform guidance requires a procurement policy that adheres to all federal requirements and thresholds. Furthermore, any contract entered into at $25,000 or more should be checked to ensure the contracting vendor is not suspended or disbarred from receiving federal funds. Condition/Context While reviewing the College?s procurement policy, we noted several items that were not included in order to be in compliance with Uniform Guidance. With a population of 7, we noted that 2 contractors did not have a suspension and debarment clause listed in the signed contract on hand. We also noted that one of these contractors was not checked to ensure they were not suspended or disbarred from receiving federal funds. Cause Management oversight. Effect The College could enter into a contract with a contractor that is suspended or debarred from receiving federal funds. In this instance, all contractors were ultimately allowed to receive federal funds. Repeat Finding No Questioned Costs None Recommendation The College should review and update their procurement policy to comply with Uniform Guidance. They should also implement policies and procedures to ensure all contractors are reviewed on the federal suspension and debarment list, and all contracts have the appropriate clause. Views of Responsible Officials and Planned Corrective Actions The College agrees with the recommendation and will implement the recommendations immediately.

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