NATIVE AMERICAN YOUTH AND FAMILY CENTERNon-Profit

CRITERIA / REQUIREMENT: Monthly, quarterly, semi-annual, and annual reports should be prepared, reviewed, and timely submitted to funding agencies. CONDITION / CONTEXT: Certain quarterly, semi-annual, and annual reports were reviewed by the same personnel responsible for their preparation. In addition, 5 of the 16 total reports tested were submitted after the due dates specified in the respective agreements. CAUSE: Inadequate controls exist over segregation of duties related to report preparation and review duties. Operational deficiencies in tracking reporting due dates were caused by turnover in recent periods. EFFECT: Reports may be inaccurate and not submitted timely to funding agencies, resulting in potential loss of future funding or required refunding of funding received. QUESTIONED COSTS: None. RECOMMENDATION: Controls should be implemented to ensure appropriate review by individuals not involved in preparation of reports. In addition, controls should be implemented to track the due dates of reporting requirements to ensure timely submission. MANAGEMENT’S RESPONSE: NAYA experienced disruption due to COVID-19 and organizational growth that had impacts on capacity. New contracts and sources of funding are now being identified and recorded in the accounting system and grants tracker, including programmatic quarterly, semi-annual, and annual reports due. Finance will update the Fiscal Policies and Procedures to include guidelines on Programmatic Reports and Guidelines as well as coordinate with respective departments in meeting the reporting guidelines.

Type: Federal Award, Significant Deficiency, Controls over Schedule of Expenditures of Federal Awards (SEFA) Assistance Listing Number: U.S. Department of Housing 14.218 Community Development Block Grant U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria/Requirement: The Organization’s accounting system should clearly identify federal expenditures with minimal adjustments in accordance with 2 CFR 200.302. Condition/Context: The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Cause: The Organization received additional funding due to COVID-19 increasing the complexities of tracking by specific components of the award. A significant portion of the tracking is maintained in manual spreadsheets outside of the accounting system. Effect: Total expenditures by federal funding source may not be properly reported and Uniform Guidance reporting may be inaccurate. Questioned Costs: None. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. Management’s Response: The Organization experienced disruption due to COVID-19 that had impacts on capacity. New contracts and source of funding are now being identified and recorded in the accounting system.

Type: Federal Award, Significant Deficiency, Noncompliance over Reporting CFDA Number: U.S. Department of Housing 14.218 Community Development Block Grant U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria/Requirement: Quarterly and annual reports should be prepared, reviewed, and timely submitted to funding agencies. Condition/Context: Certain Quarterly and annual reporting were not reviewed and/or submitted; two out of two reports tested for 14.218 were submitted timely; however, no record of review prior to submission was provided. Final report for 21.019 program was not submitted. Cause: There was no control in place to monitor completion and document review and submission of the required reports. Effect: Reports may be inaccurate and not submitted timely to agencies. Questioned Costs: None. Recommendation: Controls, such as a calendar tracker, should be implemented to monitor timely completion and submission of required reports. In addition, there should be a documented review of the report data before submission. Management's Response: The Organization will fully utilize the spreadsheet /database that is in place with key federal contract requirements and deadlines. This document will be reviewed monthly by the program and finance team to ensure reports and submitted on a timely basis. Additional tools will be utilized to facilitate roles and responsibilities and reporting requirements.

Finding #2021-003: Type: Federal Award, Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) Assistance Listing Number: U.S. Department of Housing 14.867 Indian Housing Block Grant U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria/Requirement: The Organization?s accounting system should clearly identify federal expenditures with minimal adjustments in accordance with 2 CFR 200.302. Condition/Context: The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Cause: The Organization received additional funding due to COVID-19 increasing the complexities of tracking by specific components of the award. A significant portion of the tracking is maintained in manual spreadsheets outside of the accounting system. Effect: Total expenditures by federal funding source may not be properly reported and Uniform Guidance reporting may be inaccurate. Questioned Costs: None.

Finding #2021-004: Type: Federal Awards, Significant Deficiency, Noncompliance over Reporting CFDA Number: U.S. Department of Housing 14.867 Indian Housing Block Grant U.S. Department of Treasury 21.019 Coronavirus Relief Fund Criteria/Requirement: Quarterly and annual reports should be prepared, reviewed, and timely submitted to funding agencies. Condition/Context: Quarterly and annual reporting were not completed, reviewed, and submitted by the due date (3 out of 3 tested). Cause: There was no control in place to monitor completion and document review and submission of the required reports. Effect: Reports may be inaccurate and not submitted timely to agencies. Questioned Costs: None.

Finding #2020-003: Type: Federal Award, Material Weakness over Schedule of Expenditures of Federal Awards (SEFA) CFDA Number: U.S. Department of Housing 14.867 Indian Housing Block Grant Criteria/Requirement: The Organization?s accounting system should clearly identify federal expenditures with minimal adjustments in accordance with 2 CFR 200.302. Condition/Context: The Organization did not identify all federal awards and significant audit adjustments were required to the SEFA prepared by management. Cause: The Organization received additional funding due to COVID-19 increasing the complexities of tracking by specific components of the award. A significant portion of the tracking is maintained in manual spreadsheets outside of the accounting system. Effect: Total expenditures by federal funding sources may not be properly reported and Uniform Guidance reporting may be inaccurate. Questioned Costs: None. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. Management?s Response: NAYA experienced disruption due to COVID-19 that had impacts on capacity. New contracts and source of funding are now being identified and recorded in the accounting system.

Finding #2020-004: Type: Federal Awards, Significant Deficiency, Noncompliance over Reporting CFDA Number: U.S. Department of Housing 14.218 Community Development Block Grant Criteria/Requirement: Quarterly and annual reports should be prepared, reviewed and timely submitted to funding agencies. Condition/Context: Quarterly and annual reporting were not completed, reviewed, and submitted by the due date. Cause: There was no control in place to monitor completion and document review and submission of the required reports. Effect: Reports may be inaccurate and not submitted timely to agencies. Questioned Costs: None. Recommendation: Controls, such as a calendar tracker, should be implemented to monitor timely completion and submission of required reports. In addition, there should be a documented review of the report data before submission. Management's Response: NAYA will create spreadsheet /database with key federal contract requirements and deadlines. This document will be reviewed monthly by the program and finance team to ensure reports and submitted on a timely basis.

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION