FAC Explorer

Audit 356634

FY End
2023-12-31
Total Expended
$1.54M
Findings
8
Programs
10
Organization: Cedarville Rancheria (CA)
Year: 2023 Accepted: 2025-05-19
Auditor: Singlton Auman PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561001 2023-001 Material Weakness - L
561002 2023-004 Material Weakness - ABI
561003 2023-001 Material Weakness - L
561004 2023-004 Material Weakness - ABI
1137443 2023-001 Material Weakness - L
1137444 2023-004 Material Weakness - ABI
1137445 2023-001 Material Weakness - L
1137446 2023-004 Material Weakness - ABI

Programs

ALN Program Spent Major Findings
15.021 Consolidated Tribal Government $532,047 Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $513,229 Yes 2
21.017 Social Impact Partnerships to Pay for Results Act (sippra) $319,359 - 0
66.605 Performance Partnership Grants $114,222 - 0
14.867 Indian Housing Block Grants $32,354 - 0
15.029 Tribal Courts $13,270 - 0
16.841 Voca Tribal Victim Services Set-Aside Program $7,511 - 0
15.024 Indian Self-Determination Contract Support $4,488 - 0
21.019 Coronavirus Relief Fund $3,841 - 0
15.033 Road Maintenance Indian Roads $1,108 - 0

Contacts

Name Title Type
QBQ6GM6VRE56 Candace Carlson Auditee
5302333696 Clay Singlton Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying Schedule of Federal Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Tribe did not elect to use the 10% demiimis indirect cost rate. For indirect costs, the Tribe uses its federally negotiated rate or the rate specified within the grant agreement. The accompanying Schedule of expenditures of Federal Awards presents the activity of all Federal award programs of the Cedarville Rancheria, (Tribe). The Tribe’s reporting entity is defined in Note 1 to the basic financial statements. All financial assistance received directly from the Federal agencies as well as Federal financial assistance passed through other governmental agencies to the Tribe is included in in the accompanying schedule. Some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic primary government financial statements. This schedule was prepared only from accounts of various grant programs and, therefore, does not present the financial position or results of operations of the Tribe. The Tribe did not elect to use the 10% de minimis indirect cost rate. For indirect costs, the Tribe uses its federally negotiated rate or the rate specified withing the grant agreement. The Tribe has not provided any subrecipient awards.
Title: Basis of Accounting Accounting Policies: The accompanying Schedule of Federal Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Tribe did not elect to use the 10% demiimis indirect cost rate. For indirect costs, the Tribe uses its federally negotiated rate or the rate specified within the grant agreement. The accompanying Schedule of Federal Awards is presented using the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Title: Relationship to Basic Financial Statements Accounting Policies: The accompanying Schedule of Federal Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Tribe did not elect to use the 10% demiimis indirect cost rate. For indirect costs, the Tribe uses its federally negotiated rate or the rate specified within the grant agreement. Federal Awards expenditures agree or can be reconciled with the amounts reported in the Tribe’s basic financial statements.
Title: Relationship to Federal Financial Reports Accounting Policies: The accompanying Schedule of Federal Awards is presented using the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Tribe did not elect to use the 10% demiimis indirect cost rate. For indirect costs, the Tribe uses its federally negotiated rate or the rate specified within the grant agreement. Amounts reported in the accompanying schedule agree with amounts reported in related federal financial reports

Finding Details

Finding 2023-001
Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Criteria or Specific Requirement The Tribal Council is responsible for providing oversight on behalf of the Community Council, management, personnel and contractors, for ensuring that internal controls are established and effective in protecting the financial health and assets of the Rancheria. The Council is responsible for maintaining accurate financial reporting systems, maintaining compliance with applicable laws and regulations, and making certain that resources are used for their specified purposes. Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesses in the system are as follows: 1. A system has not been completely developed and implemented to allow for centralized grant management, ongoing monitoring of program budgets or other tribal activities. 2. Accurate financial reporting is not being completed for the Tribal Council at regular Council meetings. Context The Rancheria operates with financial and internal control systems that are not adequately designed, maintained and monitored. Effect The Rancheria is at risk for misappropriation of assets, mismanagement of tribal resources, and material misstatement of financial statements. Cause A historic dominance of management and governance by the Rancheria’s prior CFO resulted in a decline in effective governance by the Tribal Council, as well as lack of training and resources available to management of the Rancheria. Recommendation The Rancheria leadership should continue the process of overhauling the financial accounting and reporting system. A new system will require full implementation of the accounting system to allow for complete grant management, as well as timely financial reporting. Views of Responsible Officials and Planned Corrective Action Governance and management concur with this finding, and are implementing corrective measures.
Finding 2023-004
Federal Awards Finding 2023-004: Noncompliance with Federal Award Program Requirements Criteria or Specific Requirement The Uniform Guidance states that the auditee is responsible for “maintaining internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.” Specifically, this Finding applies to the following Compliance Requirements outlined in the 2023 Compliance Supplement: 1. Activities Allowed or Unallowed & Allowable Costs/Cost Principles 2. Procurement, Suspension & Debarment Finding/Condition We noted the following deficiencies: 1. The Rancheria was unable to provide supporting documentation for the allocation of expenditures reported for federal award programs. 2. The Rancheria was unable to provide actual time records for employees, supporting payroll expenditures claimed as expenditures for federal award programs. 3. The Rancheria was unable to provide documentation to show that it complied with the procurement standards required in 2 CFR 200.318. Additionally, the Rancheria does not have a procurement policy which complies with those standards. Context 1. 4 of 31 transactions tested 2. 2 of 31 transactions tested 3. 1 of 31 transactions tested Effect The Rancheria has possibly misstated federal expenditures between federal programs. Cause The Rancheria has not implemented a grant management system or procurement policy which is in compliances with 2 CFR 200.318. Recommendation The Rancheria should implement a grant management system, and also develop a process for capturing the correct allocation of expenditures for programs. Additionally the Rancheria should adopt and implement a new procurement policy.
Finding 2023-001
Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Criteria or Specific Requirement The Tribal Council is responsible for providing oversight on behalf of the Community Council, management, personnel and contractors, for ensuring that internal controls are established and effective in protecting the financial health and assets of the Rancheria. The Council is responsible for maintaining accurate financial reporting systems, maintaining compliance with applicable laws and regulations, and making certain that resources are used for their specified purposes. Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesses in the system are as follows: 1. A system has not been completely developed and implemented to allow for centralized grant management, ongoing monitoring of program budgets or other tribal activities. 2. Accurate financial reporting is not being completed for the Tribal Council at regular Council meetings. Context The Rancheria operates with financial and internal control systems that are not adequately designed, maintained and monitored. Effect The Rancheria is at risk for misappropriation of assets, mismanagement of tribal resources, and material misstatement of financial statements. Cause A historic dominance of management and governance by the Rancheria’s prior CFO resulted in a decline in effective governance by the Tribal Council, as well as lack of training and resources available to management of the Rancheria. Recommendation The Rancheria leadership should continue the process of overhauling the financial accounting and reporting system. A new system will require full implementation of the accounting system to allow for complete grant management, as well as timely financial reporting. Views of Responsible Officials and Planned Corrective Action Governance and management concur with this finding, and are implementing corrective measures.
Finding 2023-004
Federal Awards Finding 2023-004: Noncompliance with Federal Award Program Requirements Criteria or Specific Requirement The Uniform Guidance states that the auditee is responsible for “maintaining internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.” Specifically, this Finding applies to the following Compliance Requirements outlined in the 2023 Compliance Supplement: 1. Activities Allowed or Unallowed & Allowable Costs/Cost Principles 2. Procurement, Suspension & Debarment Finding/Condition We noted the following deficiencies: 1. The Rancheria was unable to provide supporting documentation for the allocation of expenditures reported for federal award programs. 2. The Rancheria was unable to provide actual time records for employees, supporting payroll expenditures claimed as expenditures for federal award programs. 3. The Rancheria was unable to provide documentation to show that it complied with the procurement standards required in 2 CFR 200.318. Additionally, the Rancheria does not have a procurement policy which complies with those standards. Context 1. 4 of 31 transactions tested 2. 2 of 31 transactions tested 3. 1 of 31 transactions tested Effect The Rancheria has possibly misstated federal expenditures between federal programs. Cause The Rancheria has not implemented a grant management system or procurement policy which is in compliances with 2 CFR 200.318. Recommendation The Rancheria should implement a grant management system, and also develop a process for capturing the correct allocation of expenditures for programs. Additionally the Rancheria should adopt and implement a new procurement policy.
Finding 2023-001
Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Criteria or Specific Requirement The Tribal Council is responsible for providing oversight on behalf of the Community Council, management, personnel and contractors, for ensuring that internal controls are established and effective in protecting the financial health and assets of the Rancheria. The Council is responsible for maintaining accurate financial reporting systems, maintaining compliance with applicable laws and regulations, and making certain that resources are used for their specified purposes. Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesses in the system are as follows: 1. A system has not been completely developed and implemented to allow for centralized grant management, ongoing monitoring of program budgets or other tribal activities. 2. Accurate financial reporting is not being completed for the Tribal Council at regular Council meetings. Context The Rancheria operates with financial and internal control systems that are not adequately designed, maintained and monitored. Effect The Rancheria is at risk for misappropriation of assets, mismanagement of tribal resources, and material misstatement of financial statements. Cause A historic dominance of management and governance by the Rancheria’s prior CFO resulted in a decline in effective governance by the Tribal Council, as well as lack of training and resources available to management of the Rancheria. Recommendation The Rancheria leadership should continue the process of overhauling the financial accounting and reporting system. A new system will require full implementation of the accounting system to allow for complete grant management, as well as timely financial reporting. Views of Responsible Officials and Planned Corrective Action Governance and management concur with this finding, and are implementing corrective measures.
Finding 2023-004
Federal Awards Finding 2023-004: Noncompliance with Federal Award Program Requirements Criteria or Specific Requirement The Uniform Guidance states that the auditee is responsible for “maintaining internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.” Specifically, this Finding applies to the following Compliance Requirements outlined in the 2023 Compliance Supplement: 1. Activities Allowed or Unallowed & Allowable Costs/Cost Principles 2. Procurement, Suspension & Debarment Finding/Condition We noted the following deficiencies: 1. The Rancheria was unable to provide supporting documentation for the allocation of expenditures reported for federal award programs. 2. The Rancheria was unable to provide actual time records for employees, supporting payroll expenditures claimed as expenditures for federal award programs. 3. The Rancheria was unable to provide documentation to show that it complied with the procurement standards required in 2 CFR 200.318. Additionally, the Rancheria does not have a procurement policy which complies with those standards. Context 1. 4 of 31 transactions tested 2. 2 of 31 transactions tested 3. 1 of 31 transactions tested Effect The Rancheria has possibly misstated federal expenditures between federal programs. Cause The Rancheria has not implemented a grant management system or procurement policy which is in compliances with 2 CFR 200.318. Recommendation The Rancheria should implement a grant management system, and also develop a process for capturing the correct allocation of expenditures for programs. Additionally the Rancheria should adopt and implement a new procurement policy.
Finding 2023-001
Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Criteria or Specific Requirement The Tribal Council is responsible for providing oversight on behalf of the Community Council, management, personnel and contractors, for ensuring that internal controls are established and effective in protecting the financial health and assets of the Rancheria. The Council is responsible for maintaining accurate financial reporting systems, maintaining compliance with applicable laws and regulations, and making certain that resources are used for their specified purposes. Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesses in the system are as follows: 1. A system has not been completely developed and implemented to allow for centralized grant management, ongoing monitoring of program budgets or other tribal activities. 2. Accurate financial reporting is not being completed for the Tribal Council at regular Council meetings. Context The Rancheria operates with financial and internal control systems that are not adequately designed, maintained and monitored. Effect The Rancheria is at risk for misappropriation of assets, mismanagement of tribal resources, and material misstatement of financial statements. Cause A historic dominance of management and governance by the Rancheria’s prior CFO resulted in a decline in effective governance by the Tribal Council, as well as lack of training and resources available to management of the Rancheria. Recommendation The Rancheria leadership should continue the process of overhauling the financial accounting and reporting system. A new system will require full implementation of the accounting system to allow for complete grant management, as well as timely financial reporting. Views of Responsible Officials and Planned Corrective Action Governance and management concur with this finding, and are implementing corrective measures.
Finding 2023-004
Federal Awards Finding 2023-004: Noncompliance with Federal Award Program Requirements Criteria or Specific Requirement The Uniform Guidance states that the auditee is responsible for “maintaining internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs.” Specifically, this Finding applies to the following Compliance Requirements outlined in the 2023 Compliance Supplement: 1. Activities Allowed or Unallowed & Allowable Costs/Cost Principles 2. Procurement, Suspension & Debarment Finding/Condition We noted the following deficiencies: 1. The Rancheria was unable to provide supporting documentation for the allocation of expenditures reported for federal award programs. 2. The Rancheria was unable to provide actual time records for employees, supporting payroll expenditures claimed as expenditures for federal award programs. 3. The Rancheria was unable to provide documentation to show that it complied with the procurement standards required in 2 CFR 200.318. Additionally, the Rancheria does not have a procurement policy which complies with those standards. Context 1. 4 of 31 transactions tested 2. 2 of 31 transactions tested 3. 1 of 31 transactions tested Effect The Rancheria has possibly misstated federal expenditures between federal programs. Cause The Rancheria has not implemented a grant management system or procurement policy which is in compliances with 2 CFR 200.318. Recommendation The Rancheria should implement a grant management system, and also develop a process for capturing the correct allocation of expenditures for programs. Additionally the Rancheria should adopt and implement a new procurement policy.