Audit 318611

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

2023-002 – Allowable Activities/Allowable Costs Federal Program Information: Department of Interior: CFDA - 93.600 - Head Start Cluster Criteria: Title 2 CFR 200.303 requires effective internal controls over Federal Award provide a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, terms and conditions of the award. Condition: During the audit procedures it was identified that the Band’s process to document approval over disbursements is not working effectively. Cause: Band does not have the necessary internal controls over compliance. Effect: Insufficient Controls could allow for unallowable costs to be charged. Identification of Questioned Costs: None identified. Context: There were 101 cash disbursements and 25 were tested and it was found that 5 of the disbursements tested had receipts/invoices that were not legible or provided documentation that was not an invoice these 5 also did not include descriptions of what was purchased. The same 5 disbursements included payment of sales tax that was charged to the grant. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Band implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

2023-002 – Allowable Activities/Allowable Costs Federal Program Information: Department of Interior: CFDA - 93.600 - Head Start Cluster Criteria: Title 2 CFR 200.303 requires effective internal controls over Federal Award provide a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, terms and conditions of the award. Condition: During the audit procedures it was identified that the Band’s process to document approval over disbursements is not working effectively. Cause: Band does not have the necessary internal controls over compliance. Effect: Insufficient Controls could allow for unallowable costs to be charged. Identification of Questioned Costs: None identified. Context: There were 101 cash disbursements and 25 were tested and it was found that 5 of the disbursements tested had receipts/invoices that were not legible or provided documentation that was not an invoice these 5 also did not include descriptions of what was purchased. The same 5 disbursements included payment of sales tax that was charged to the grant. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Band implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

2023-002 – Allowable Activities/Allowable Costs Federal Program Information: Department of Interior: CFDA - 93.600 - Head Start Cluster Criteria: Title 2 CFR 200.303 requires effective internal controls over Federal Award provide a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, terms and conditions of the award. Condition: During the audit procedures it was identified that the Band’s process to document approval over disbursements is not working effectively. Cause: Band does not have the necessary internal controls over compliance. Effect: Insufficient Controls could allow for unallowable costs to be charged. Identification of Questioned Costs: None identified. Context: There were 101 cash disbursements and 25 were tested and it was found that 5 of the disbursements tested had receipts/invoices that were not legible or provided documentation that was not an invoice these 5 also did not include descriptions of what was purchased. The same 5 disbursements included payment of sales tax that was charged to the grant. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Band implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

2023-002 – Allowable Activities/Allowable Costs Federal Program Information: Department of Interior: CFDA - 93.600 - Head Start Cluster Criteria: Title 2 CFR 200.303 requires effective internal controls over Federal Award provide a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, terms and conditions of the award. Condition: During the audit procedures it was identified that the Band’s process to document approval over disbursements is not working effectively. Cause: Band does not have the necessary internal controls over compliance. Effect: Insufficient Controls could allow for unallowable costs to be charged. Identification of Questioned Costs: None identified. Context: There were 101 cash disbursements and 25 were tested and it was found that 5 of the disbursements tested had receipts/invoices that were not legible or provided documentation that was not an invoice these 5 also did not include descriptions of what was purchased. The same 5 disbursements included payment of sales tax that was charged to the grant. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Band implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

2023-002 – Allowable Activities/Allowable Costs Federal Program Information: Department of Interior: CFDA - 93.600 - Head Start Cluster Criteria: Title 2 CFR 200.303 requires effective internal controls over Federal Award provide a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, terms and conditions of the award. Condition: During the audit procedures it was identified that the Band’s process to document approval over disbursements is not working effectively. Cause: Band does not have the necessary internal controls over compliance. Effect: Insufficient Controls could allow for unallowable costs to be charged. Identification of Questioned Costs: None identified. Context: There were 101 cash disbursements and 25 were tested and it was found that 5 of the disbursements tested had receipts/invoices that were not legible or provided documentation that was not an invoice these 5 also did not include descriptions of what was purchased. The same 5 disbursements included payment of sales tax that was charged to the grant. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Band implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

2023-002 – Allowable Activities/Allowable Costs Federal Program Information: Department of Interior: CFDA - 93.600 - Head Start Cluster Criteria: Title 2 CFR 200.303 requires effective internal controls over Federal Award provide a reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, terms and conditions of the award. Condition: During the audit procedures it was identified that the Band’s process to document approval over disbursements is not working effectively. Cause: Band does not have the necessary internal controls over compliance. Effect: Insufficient Controls could allow for unallowable costs to be charged. Identification of Questioned Costs: None identified. Context: There were 101 cash disbursements and 25 were tested and it was found that 5 of the disbursements tested had receipts/invoices that were not legible or provided documentation that was not an invoice these 5 also did not include descriptions of what was purchased. The same 5 disbursements included payment of sales tax that was charged to the grant. This is not statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Band implements internal control processes and procedures to ensure that they are following the criteria above. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.