Not-For-Profit/Government

SCORE! General Module

The General Module provides an independent overview of controls and procedures in seven key areas. This overview often provides a quick indicator of potential problems that merit a more thorough review. It is designed to give the Tribal CFO and governing body a quick “pulse check” of the most common trouble spots for tribal governments.

The General Module assesses internal controls and operating procedures in the following areas:

1. Financial Reporting to the Governing Body and to Program Directors

Are your directors and the governing body provided with the accurate, complete and timely financial information they need to properly monitor your grants, contracts and programs? Are the reports appropriate for your needs, and is there an adequate process to ensure they are used as fully as possible when key decisions are being made?

2. Grants Management and Federal Compliance

Are your procedures for managing and monitoring grant and contract budget modifications, drawdowns, reporting and legal compliance the best they can be? Are you managing your carryovers properly? Have prior-year audit findings been corrected? Are you in danger of new findings being discovered?

3. Cash Disbursements

Are your approved purchasing policies designed to protect the tribe’s assets? Are your purchasing procedures being followed consistently?

4. Cash and Investments

Is your tribe’s cash safeguarded? Are you missing out on cash-management opportunities? Are you in compliance with federal regulations?

5. Subsystem Monitoring

Do your major subsystems, such as tribal enterprises, health clinics, day care centers and tribal court have controls to protect the tribe’s assets? Who is monitoring these financial controls? Where are your areas of possible financial loss in these subsystems?

6. Indirect Costs

Are your policies and procedures in place to maximize your indirect cost reimbursement?

7. Payroll

Do your systems comply with the rigorous rules for charging payroll to federal grants and contracts? Are employees paid at the proper, approved pay rates? Are draws and advances properly monitored and withheld?