FAC Explorer

Audit 12087

FY End
2022-12-31
Total Expended
$7.05M
Findings
18
Programs
25
Organization: Pinoleville Pomo Nation (CA)
Year: 2022 Accepted: 2024-01-17
Auditor: Harshwal & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8815 2022-002 Significant Deficiency - P
8816 2022-002 Significant Deficiency - P
8817 2022-002 Significant Deficiency - P
8818 2022-002 Significant Deficiency - P
8819 2022-002 Significant Deficiency - P
8820 2022-002 Significant Deficiency - P
8821 2022-002 Significant Deficiency - P
8822 2022-002 Significant Deficiency - P
8823 2022-002 Significant Deficiency - P
585257 2022-002 Significant Deficiency - P
585258 2022-002 Significant Deficiency - P
585259 2022-002 Significant Deficiency - P
585260 2022-002 Significant Deficiency - P
585261 2022-002 Significant Deficiency - P
585262 2022-002 Significant Deficiency - P
585263 2022-002 Significant Deficiency - P
585264 2022-002 Significant Deficiency - P
585265 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $674,521 Yes 1
84.250 American Indian Vocational Rehabilitation Services $493,603 - 0
84.229 Language Resource Centers $413,133 - 0
93.479 Good Health and Wellness in Indian Country (a) $411,154 - 0
11.029 Tribal Broadband Connectivity Program $337,360 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $257,007 - 0
15.020 Aid to Tribal Governments $253,201 - 0
14.862 Indian Community Development Block Grant Program $241,842 - 0
66.605 Performance Partnership Grants $236,242 - 0
16.320 Services for Trafficking Victims $189,729 - 0
93.228 Indian Health Service_health Management Development Program $149,138 - 0
14.867 Indian Housing Block Grants $101,598 Yes 1
93.575 Child Care and Development Block Grant $92,074 - 0
20.205 Highway Planning and Construction $82,457 - 0
93.600 Head Start $79,303 Yes 1
93.587 Promote the Survival and Continuing Vitality of Native American Languages $71,730 - 0
15.519 Indian Tribal Water Resources Development, Management, and Protection $57,424 - 0
45.311 Native American and Native Hawaiian Library Services $50,910 - 0
15.904 Historic Preservation Fund Grants-in-Aid $26,705 - 0
16.583 Children's Justice Act Partnerships for Indian Communities $16,710 - 0
16.731 Tribal Youth Program $13,522 - 0
15.037 Water Resources on Indian Lands $13,137 - 0
20.600 State and Community Highway Safety $11,296 - 0
93.568 Low-Income Home Energy Assistance $9,717 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7,097 - 0

Contacts

Name Title Type
LFHHPJKKEFS9 Leona Williams Auditee
7074631454 Sanwar Harshwal Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts exported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Department has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the Governmental Department (the "Department") of the Pinoleville Pomo Nation under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Department.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts exported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Department has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts exported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts exported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Department has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Department has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts exported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Department has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Department did not provide any federal awards to subrecipients during the year ended December 31, 2022.
Title: Donated Personal Protective Equipment (Unaudited): Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts exported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Department has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Department did not receive any donated Personal Protective Equipment (PPE) during the year ended December 31, 2022.

Finding Details

Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.
Finding 2022-002
The reporting package and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse.