Finding 2023-002 Lack of Internal Control over Payroll Allocation Federal Agencies: U.S. Department of Health and Human Services Federal Programs: Substance Abuse and Mental Health Services Assistance Listing Numbers: 93.243 Award Numbers: 6H79TI084722-01M002, 6H79SM084260-01M001, 1H79TI083857-01, 5H79SM081520-04, 5H79SM080165-05 Award Years: 2023 and 2022 Type of Finding: Significant deficiency in internal control over compliance. Criteria: Adequate internal controls over payroll allocations should be in place to ensure that personnel action forms are updated to reflect the programs which employees’ payroll costs are allowed to be allocated to. Condition and Context: During our testing of payroll transactions, we were unable to verify the fund allocation for two employees, which effected 4 out of the 20 payroll transactions tested. Cause: Lack of internal controls over payroll allocation. Effect: The lack of supporting documentation for fund allocation allows for the potential of payroll expenditures to be allocated incorrectly to funds. Repeat Finding: This is not a repeat finding. Questioned Costs: None reported. Recommendation: We recommend that management ensures employee personnel action forms are updated to reflect the correct fund allocations for payroll costs. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2023-001 Lack of Internal Control Over Inventory Name of Contact Person: Lazelda Fiebig, Medical Services Director Corrective Action Plan: All procedures regarding the purchasing, receiving, dispensing, reconciling, and safeguarding of inventory will be documented and staff will be fully trained, taking into consideration a proper segregation of duties. The spot-checking of inventory will occur monthly. A complete physical inventory count will be performed semi-annually, results will be compared to the inventory management system report, and any discrepancies investigated on a timely basis. We will ensure that the inventory management system is dispensing inventory using the FIFO (first in, first out) method thereby assuring us that the costing of ending inventory is accurate. In addition, inventory will be stored in a secure location with only authorized employee access. Proposed Completion Date: September 30, 2024 Federal Award Findings Finding 2023-002 Lack of Internal Control Over Payroll Allocation Name of Contact Person: Navin Bissram, Chief Financial Officer Corrective Action Plan: Directors must sign off and submit personnel action forms for payroll allocations and/or changes to payroll allocations through Paycom for approval by HR Director and CFO. Once approved, journal entries, if needed, can then be completed in the accounting system Proposed Completion Date: June 30, 2024
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: US Department of Health and Human Services, US Department of Interior, and US Department of the Treasury Federal Programs: Tribal Self-Governance, Substance Abuse and Mental Health Services, Tribal Self-Governance, and Coronavirus Relief Fund Assistance Listing Numbers: 93.210, 93.243, 15.022, and 21.019 Award Numbers: 58G950025; 1H79TI083857-01, 5H79SM081520-04 5H79SM080165-05; GT-OSGT807 Award Years: 2022 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: Copper River Native Association did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or 9 months after the year end of the audit period. Cause: Lack of internal controls related to reporting requirements. Effect: Copper River Native Association was not in compliance with reporting requirements which could cause a decrease in funding. Repeat Finding: This is a repeat of finding 2021-002 and therefore considered to be a systemic issue. Questioned Costs: None reported. Recommendation: We recommend that management implement internal controls to ensure compliance with the Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2022-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Patrick Self, Interim Chief Financial Officer Corrective Action Plan: CRNA is aware of the reporting requirements and always tries to meet those requirements. Due to staff turnover, CRNA did not meet due dates for reporting. CRNA has hired a new CFO who will assist in preparing reports on a timely basis. Proposed Completion Date: September 30, 2024.
2021-002
Non–compliance with grant requirements: CRNA did not submit its federal single audit reports within the 12 months of yearend (9 months of yearend Uniform Guidance requirement plus the 3–month COVID–19 extension).
Management intends to devote necessary attention to the timely filing of reports.
CRNA did not submit its federal single audit reports within the 12 months of yearend (9 months of yearend Uniform Guidance requirement plus the 3–month COVID–19 extension).
Management intends to devote necessary attention to the timely filing of reports.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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