FAC Explorer

Audit 310772

FY End
2023-09-30
Total Expended
$13.07M
Findings
4
Programs
45
Organization: Grand Portage Reservation Tribal Council (MN)
Year: 2023 Accepted: 2024-06-28
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403894 2023-003 Significant Deficiency - I
403895 2023-003 Significant Deficiency - I
980336 2023-003 Significant Deficiency - I
980337 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
15.022 Tribal Self-Governance $2.69M Yes 1
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.68M Yes 1
15.U01 National Park Service $1.70M - 0
93.441 Indian Self-Determination $1.52M - 0
93.600 Head Start $1.22M Yes 0
66.605 Performance Partnership Grants $292,027 - 0
21.026 Covid-19 Homeowner Assistance Fund $286,213 Yes 0
93.268 Covid-19 Immunization Cooperative Agreements $206,154 - 0
21.032 Covid-19 Local Assistance and Tribal Consistency Fund $147,220 - 0
15.035 Forestry on Indian Lands $127,746 - 0
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $116,733 - 0
10.567 Food Distribution Program on Indian Reservations $107,315 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $105,868 - 0
15.639 Tribal Wildlife Grants Program $100,529 - 0
10.921 Conservation Security Program $85,759 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $83,171 - 0
15.904 Historic Preservation Fund Grants-in-Aid $76,577 - 0
93.958 Covid-19 Block Grants for Community Mental Health Services $73,023 - 0
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $72,391 - 0
20.509 Covid-19 Formula Grants for Rural Areas and Tribal Transit Program $57,596 - 0
20.205 Highway Planning and Construction $56,400 - 0
15.608 Fish and Wildlife Management Assistance $55,560 - 0
93.391 Covid-19 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $53,443 - 0
66.472 Beach Monitoring and Notification Program Implementation Grants $49,356 - 0
93.575 Child Care and Development Block Grant $44,268 - 0
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $38,988 - 0
10.902 Soil and Water Conservation $37,769 - 0
84.060 Indian Education_grants to Local Educational Agencies $30,437 - 0
93.600 Covid-19 Head Start $30,232 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $29,564 - 0
10.766 Community Facilities Loans and Grants $26,560 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $26,500 - 0
93.569 Community Services Block Grant $26,361 - 0
93.558 Temporary Assistance for Needy Families $22,818 - 0
16.575 Crime Victim Assistance $21,882 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $18,847 - 0
10.558 Child and Adult Care Food Program $14,044 - 0
93.268 Immunization Cooperative Agreements $12,548 - 0
11.300 Investments for Public Works and Economic Development Facilities $7,500 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $6,202 - 0
93.568 Low-Income Home Energy Assistance $5,780 - 0
93.053 Nutrition Services Incentive Program $5,072 - 0
93.069 Public Health Emergency Preparedness $3,895 - 0
66.204 Multipurpose Grants to States and Tribes $2,150 - 0
93.958 Block Grants for Community Mental Health Services $-383 - 0

Contacts

Name Title Type
SJ9XVULLH753 Carrie Newman Auditee
2184752843 Bart Rodberg Auditor
No contacts on file

Notes to SEFA

Title: Note 1. 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, 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 reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Band has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Band utilizes a predetermined federally negotiated indirect cost rate. This rate was 16.23% for the year ended September 30, 2023. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Grant Fund (the Fund) of the Grand Portage Band of Lake Superior Chippewa a.k.a. Grand Portage Reservation Tribal Council (the Band) under programs of the federal government for the year ended September 30, 2023. The information in the 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Band, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Band.
Title: Note 2. 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, 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 reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Band has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Band utilizes a predetermined federally negotiated indirect cost rate. This rate was 16.23% for the year ended September 30, 2023. 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 reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
Title: Note 3. 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, 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 reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Band has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Band utilizes a predetermined federally negotiated indirect cost rate. This rate was 16.23% for the year ended September 30, 2023. The Band has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Band utilizes a predetermined federally negotiated indirect cost rate. This rate was 16.23% for the year ended September 30, 2023.

Finding Details

Finding 2023-003
Item 2023-003: Suspension and Debarment Assistance Listing Number: 15.022 – Tribal Self-governance 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal award grant number: 15.022 – OSGT406 21.027 – Not available Federal agency: • 15 – U.S. Department of Interior • 21 – U.S. Department of Treasury Award year: 15.022 – 2023 21.027 – 2023 Pass-through entity: None Criteria: The Band is required to verify contractors are not suspended or debarred for all contracts for goods and services that equal or exceed $25,000 and are funded by federal awards (2 CFR part 180.995). This verification may be accomplished by 1) searching the System for Award Management (SAM), 2) collecting a certification from the entity and 3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Procurement records should document the method used to comply with the requirements of suspension and debarment. Condition: During our testing of suspension and debarment requirements, we noted there was no documentation indicating the Band verified that contractors were not suspended or debarred. Cause: The exception noted above was due to a breakdown in the Band’s procedures to ensure that all contracts for goods and services entered into have suspension and debarment verified. Effect: The Band did not consistently follow its procedures designed to verify vendors are not suspended or debarred prior to the awarding the contract. During the audit, there were no vendors that were suspended or debarred for our samples tested. Questioned costs: None Context: The population subject to suspension and debarment requirements totaled 8 contracts. The sample size of 6 was determined using the guidance in the AICPA Audit and Accounting Guide – Government Auditing Standards and Single Audits. We noted 6 instances in our sample size of 6 where there was no documentation indicating the Band verified the contractor was not suspended or debarred. Repeat finding: No Recommendation: The Band should continue to improve its procedures to ensure that all vendors are properly verified prior to the awarding of contracts or purchase orders. It is also recommended that evidence related to the procedures performed to verify vendors are not suspended or debarred is maintained with the individual contracts and purchase orders. Views of responsible officials of the auditee: The Band agrees with the above finding and its response is included in the corrective action plan.
Finding 2023-003
Item 2023-003: Suspension and Debarment Assistance Listing Number: 15.022 – Tribal Self-governance 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal award grant number: 15.022 – OSGT406 21.027 – Not available Federal agency: • 15 – U.S. Department of Interior • 21 – U.S. Department of Treasury Award year: 15.022 – 2023 21.027 – 2023 Pass-through entity: None Criteria: The Band is required to verify contractors are not suspended or debarred for all contracts for goods and services that equal or exceed $25,000 and are funded by federal awards (2 CFR part 180.995). This verification may be accomplished by 1) searching the System for Award Management (SAM), 2) collecting a certification from the entity and 3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Procurement records should document the method used to comply with the requirements of suspension and debarment. Condition: During our testing of suspension and debarment requirements, we noted there was no documentation indicating the Band verified that contractors were not suspended or debarred. Cause: The exception noted above was due to a breakdown in the Band’s procedures to ensure that all contracts for goods and services entered into have suspension and debarment verified. Effect: The Band did not consistently follow its procedures designed to verify vendors are not suspended or debarred prior to the awarding the contract. During the audit, there were no vendors that were suspended or debarred for our samples tested. Questioned costs: None Context: The population subject to suspension and debarment requirements totaled 8 contracts. The sample size of 6 was determined using the guidance in the AICPA Audit and Accounting Guide – Government Auditing Standards and Single Audits. We noted 6 instances in our sample size of 6 where there was no documentation indicating the Band verified the contractor was not suspended or debarred. Repeat finding: No Recommendation: The Band should continue to improve its procedures to ensure that all vendors are properly verified prior to the awarding of contracts or purchase orders. It is also recommended that evidence related to the procedures performed to verify vendors are not suspended or debarred is maintained with the individual contracts and purchase orders. Views of responsible officials of the auditee: The Band agrees with the above finding and its response is included in the corrective action plan.
Finding 2023-003
Item 2023-003: Suspension and Debarment Assistance Listing Number: 15.022 – Tribal Self-governance 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal award grant number: 15.022 – OSGT406 21.027 – Not available Federal agency: • 15 – U.S. Department of Interior • 21 – U.S. Department of Treasury Award year: 15.022 – 2023 21.027 – 2023 Pass-through entity: None Criteria: The Band is required to verify contractors are not suspended or debarred for all contracts for goods and services that equal or exceed $25,000 and are funded by federal awards (2 CFR part 180.995). This verification may be accomplished by 1) searching the System for Award Management (SAM), 2) collecting a certification from the entity and 3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Procurement records should document the method used to comply with the requirements of suspension and debarment. Condition: During our testing of suspension and debarment requirements, we noted there was no documentation indicating the Band verified that contractors were not suspended or debarred. Cause: The exception noted above was due to a breakdown in the Band’s procedures to ensure that all contracts for goods and services entered into have suspension and debarment verified. Effect: The Band did not consistently follow its procedures designed to verify vendors are not suspended or debarred prior to the awarding the contract. During the audit, there were no vendors that were suspended or debarred for our samples tested. Questioned costs: None Context: The population subject to suspension and debarment requirements totaled 8 contracts. The sample size of 6 was determined using the guidance in the AICPA Audit and Accounting Guide – Government Auditing Standards and Single Audits. We noted 6 instances in our sample size of 6 where there was no documentation indicating the Band verified the contractor was not suspended or debarred. Repeat finding: No Recommendation: The Band should continue to improve its procedures to ensure that all vendors are properly verified prior to the awarding of contracts or purchase orders. It is also recommended that evidence related to the procedures performed to verify vendors are not suspended or debarred is maintained with the individual contracts and purchase orders. Views of responsible officials of the auditee: The Band agrees with the above finding and its response is included in the corrective action plan.
Finding 2023-003
Item 2023-003: Suspension and Debarment Assistance Listing Number: 15.022 – Tribal Self-governance 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal award grant number: 15.022 – OSGT406 21.027 – Not available Federal agency: • 15 – U.S. Department of Interior • 21 – U.S. Department of Treasury Award year: 15.022 – 2023 21.027 – 2023 Pass-through entity: None Criteria: The Band is required to verify contractors are not suspended or debarred for all contracts for goods and services that equal or exceed $25,000 and are funded by federal awards (2 CFR part 180.995). This verification may be accomplished by 1) searching the System for Award Management (SAM), 2) collecting a certification from the entity and 3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Procurement records should document the method used to comply with the requirements of suspension and debarment. Condition: During our testing of suspension and debarment requirements, we noted there was no documentation indicating the Band verified that contractors were not suspended or debarred. Cause: The exception noted above was due to a breakdown in the Band’s procedures to ensure that all contracts for goods and services entered into have suspension and debarment verified. Effect: The Band did not consistently follow its procedures designed to verify vendors are not suspended or debarred prior to the awarding the contract. During the audit, there were no vendors that were suspended or debarred for our samples tested. Questioned costs: None Context: The population subject to suspension and debarment requirements totaled 8 contracts. The sample size of 6 was determined using the guidance in the AICPA Audit and Accounting Guide – Government Auditing Standards and Single Audits. We noted 6 instances in our sample size of 6 where there was no documentation indicating the Band verified the contractor was not suspended or debarred. Repeat finding: No Recommendation: The Band should continue to improve its procedures to ensure that all vendors are properly verified prior to the awarding of contracts or purchase orders. It is also recommended that evidence related to the procedures performed to verify vendors are not suspended or debarred is maintained with the individual contracts and purchase orders. Views of responsible officials of the auditee: The Band agrees with the above finding and its response is included in the corrective action plan.