FAC Explorer

Audit 19620

FY End
2022-09-30
Total Expended
$20.51M
Findings
4
Programs
25
Organization: Eastern Shawnee Tribe of Oklahoma (OK)
Year: 2022 Accepted: 2023-03-16
Auditor: Redw LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21484 2022-001 Significant Deficiency - L
21485 2022-001 Significant Deficiency - L
597926 2022-001 Significant Deficiency - L
597927 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $8.83M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.97M Yes 0
21.019 Coronavirus Relief Fund $2.96M - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $753,393 Yes 0
16.841 Voca Tribal Victim Services Set-Aside Program $632,167 - 0
15.033 Road Maintenance_indian Roads $317,103 - 0
66.605 Performance Partnership Grants $267,901 - 0
45.311 Native American and Native Hawaiian Library Services $156,210 - 0
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $147,816 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $136,184 - 0
15.904 Historic Preservation Fund Grants-in-Aid $83,016 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $74,505 - 0
93.441 Indian Self-Determination $67,859 - 0
93.556 Promoting Safe and Stable Families $53,548 - 0
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $48,420 - 0
93.612 Native American Programs $43,037 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $40,152 Yes 1
10.558 Child and Adult Care Food Program $31,872 - 0
93.053 Nutrition Services Incentive Program $20,991 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $18,333 - 0
93.071 Medicare Enrollment Assistance Program $8,210 - 0
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $4,768 - 0
93.499 Low Income Household Water Assistance Program $4,193 - 0
93.568 Low-Income Home Energy Assistance $4,000 - 0
15.022 Tribal Self-Governance $712 - 0

Contacts

Name Title Type
CEJGR9KUE6U3 Karen Allen Auditee
9186665151 Wesley Daniels Auditor
No contacts on file

Notes to SEFA

Title: 3)Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal financial assistance programs of the Eastern Shawnee Tribe of Oklahomas (the Tribe) Governmental Services Department (the Department) for the year ended September 30, 2022. The Tribes Department reporting entity is defined in Note 1 to the financial statements. 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 Principals, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 2)Summary of Significant Accounting PoliciesThe Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the Departments financial statements. De Minimis Rate Used: N Rate Explanation: The amount expended in the Schedule includes $886,798 claimed as an indirect cost recovery using an approved indirect cost rate of 20.51 percent. Since the Tribe negotiates an indirect cost rate with the federal government, the Department has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The Department did not provide federal awards to subrecipients during the year ended September 30, 2022.
Title: 4)Federal Award Identification Numbers Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal financial assistance programs of the Eastern Shawnee Tribe of Oklahomas (the Tribe) Governmental Services Department (the Department) for the year ended September 30, 2022. The Tribes Department reporting entity is defined in Note 1 to the financial statements. 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 Principals, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 2)Summary of Significant Accounting PoliciesThe Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the Departments financial statements. De Minimis Rate Used: N Rate Explanation: The amount expended in the Schedule includes $886,798 claimed as an indirect cost recovery using an approved indirect cost rate of 20.51 percent. Since the Tribe negotiates an indirect cost rate with the federal government, the Department has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The federal granting agency is responsible for providing the Department with the Assistance Listing Number (ALN) number for each grant or contract. In cases where the federal granting agency did not provide the ALN to the Department, other identifying numbers are presented on the Schedule. For pass-through awards, the pass-through granting agency is responsible for providing the Department with pass-through grantor numbers.

Finding Details

Finding 2022-001
2022-001 ? Reporting ? Grants Financial Reports Federal program information: Funding agency: U.S. Department of Health and Human Services Title: CCDF Cluster Assistance listing number: 93.575, 93.596 Award number: 21QOOKCCDF, 22QOOKCCDF Award period: October 1, 2021 - September 30,2022 Criteria: The ACF-696T, Child Care and Development Fund Financial Report for Tribes (OMB No. 0970-0510) is due annually from tribes except for tribes operating their CCDF program under a Pub L. No. 102-477 project. This report is due 90 days after year-end. Condition: The Department was filing quarterly reports that were not being accepted by the agency due to a change in the requirement from quarterly to annual. The Department was aware of the ACF-696T report due date, but due to changes in the reporting requirements the Department inadvertently filed the report after the due date. Questioned Costs: None. Context: The reports for the period of October 1, 2021, through September 30, 2022, were filed on January 27, 2023. Cause and Effect: Internal control procedures were in place, but due to changes in reporting requirements inadvertently didn?t file the AC-696T timely. As a result, the Department did not submit the annual report by the required due date. Auditor?s Recommendation: Internal control procedures and reporting schedules should be updated as changes to the reporting requirements are identified. The reporting schedule should then be reviewed periodically to ensure that reports are prepared and submitted by the required due dates. Management?s Response: Management agrees with the finding. Internal reporting schedule for all awards has been updated. The schedule will be reviewed by both the CFO and the Grant Accounting Manager monthly to ensure accuracy and compliance.
Finding 2022-001
2022-001 ? Reporting ? Grants Financial Reports Federal program information: Funding agency: U.S. Department of Health and Human Services Title: CCDF Cluster Assistance listing number: 93.575, 93.596 Award number: 21QOOKCCDF, 22QOOKCCDF Award period: October 1, 2021 - September 30,2022 Criteria: The ACF-696T, Child Care and Development Fund Financial Report for Tribes (OMB No. 0970-0510) is due annually from tribes except for tribes operating their CCDF program under a Pub L. No. 102-477 project. This report is due 90 days after year-end. Condition: The Department was filing quarterly reports that were not being accepted by the agency due to a change in the requirement from quarterly to annual. The Department was aware of the ACF-696T report due date, but due to changes in the reporting requirements the Department inadvertently filed the report after the due date. Questioned Costs: None. Context: The reports for the period of October 1, 2021, through September 30, 2022, were filed on January 27, 2023. Cause and Effect: Internal control procedures were in place, but due to changes in reporting requirements inadvertently didn?t file the AC-696T timely. As a result, the Department did not submit the annual report by the required due date. Auditor?s Recommendation: Internal control procedures and reporting schedules should be updated as changes to the reporting requirements are identified. The reporting schedule should then be reviewed periodically to ensure that reports are prepared and submitted by the required due dates. Management?s Response: Management agrees with the finding. Internal reporting schedule for all awards has been updated. The schedule will be reviewed by both the CFO and the Grant Accounting Manager monthly to ensure accuracy and compliance.
Finding 2022-001
2022-001 ? Reporting ? Grants Financial Reports Federal program information: Funding agency: U.S. Department of Health and Human Services Title: CCDF Cluster Assistance listing number: 93.575, 93.596 Award number: 21QOOKCCDF, 22QOOKCCDF Award period: October 1, 2021 - September 30,2022 Criteria: The ACF-696T, Child Care and Development Fund Financial Report for Tribes (OMB No. 0970-0510) is due annually from tribes except for tribes operating their CCDF program under a Pub L. No. 102-477 project. This report is due 90 days after year-end. Condition: The Department was filing quarterly reports that were not being accepted by the agency due to a change in the requirement from quarterly to annual. The Department was aware of the ACF-696T report due date, but due to changes in the reporting requirements the Department inadvertently filed the report after the due date. Questioned Costs: None. Context: The reports for the period of October 1, 2021, through September 30, 2022, were filed on January 27, 2023. Cause and Effect: Internal control procedures were in place, but due to changes in reporting requirements inadvertently didn?t file the AC-696T timely. As a result, the Department did not submit the annual report by the required due date. Auditor?s Recommendation: Internal control procedures and reporting schedules should be updated as changes to the reporting requirements are identified. The reporting schedule should then be reviewed periodically to ensure that reports are prepared and submitted by the required due dates. Management?s Response: Management agrees with the finding. Internal reporting schedule for all awards has been updated. The schedule will be reviewed by both the CFO and the Grant Accounting Manager monthly to ensure accuracy and compliance.
Finding 2022-001
2022-001 ? Reporting ? Grants Financial Reports Federal program information: Funding agency: U.S. Department of Health and Human Services Title: CCDF Cluster Assistance listing number: 93.575, 93.596 Award number: 21QOOKCCDF, 22QOOKCCDF Award period: October 1, 2021 - September 30,2022 Criteria: The ACF-696T, Child Care and Development Fund Financial Report for Tribes (OMB No. 0970-0510) is due annually from tribes except for tribes operating their CCDF program under a Pub L. No. 102-477 project. This report is due 90 days after year-end. Condition: The Department was filing quarterly reports that were not being accepted by the agency due to a change in the requirement from quarterly to annual. The Department was aware of the ACF-696T report due date, but due to changes in the reporting requirements the Department inadvertently filed the report after the due date. Questioned Costs: None. Context: The reports for the period of October 1, 2021, through September 30, 2022, were filed on January 27, 2023. Cause and Effect: Internal control procedures were in place, but due to changes in reporting requirements inadvertently didn?t file the AC-696T timely. As a result, the Department did not submit the annual report by the required due date. Auditor?s Recommendation: Internal control procedures and reporting schedules should be updated as changes to the reporting requirements are identified. The reporting schedule should then be reviewed periodically to ensure that reports are prepared and submitted by the required due dates. Management?s Response: Management agrees with the finding. Internal reporting schedule for all awards has been updated. The schedule will be reviewed by both the CFO and the Grant Accounting Manager monthly to ensure accuracy and compliance.