Audit 360837

FY End
2024-09-30
Total Expended
$12.79M
Findings
2
Programs
4
Year: 2024 Accepted: 2025-06-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
569318 2024-001 Significant Deficiency - E
1145760 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.867 Indian Housing Block Grants $10.28M Yes 1
14.862 Indian Community Development Block Grant Program $1.93M Yes 0
21.026 Homeowner Assistance Fund $488,174 - 0
21.023 Emergency Rental Assistance Program $91,742 - 0

Contacts

Name Title Type
ZARPMEK8RMM1 Katy Morgan Auditee
6059644265 Melissa B Petersen Auditor
No contacts on file

Notes to SEFA

Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”)
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE presents the activity of all federal awards programs of the Cheyenne River Housing
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE Authority (the “Housing Authority”), for the year ended September 30, 2024. The
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE information in the Schedule is presented in accordance with the requirements of Title 2
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE amounts presented in the Schedule agree to the amounts presented in, or used in the
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE preparation of, the basic financial statements. Because the schedule presents only a
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE selected portion of the operations of the Housing Authority, it is not intended to and
Title: GENERAL Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE doesn’t present the financial position, changes in net assets, or cash flows of the Housing Authority.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE The Schedule is presented using the accrual basis of accounting, the method used to
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE prepare the Housing Authority’s basic financial statements. Note 1 of the Housing
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE Authority’s basic financial statements describes the significant accounting policies used
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE by the Housing Authority. Such expenses are recognized following the cost principles
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE contained in Uniform Guidance, wherein certain types of expenses are not allowable or
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule is presented using the accrual basis of accounting, De Minimis Rate Used: N Rate Explanation: USED NEGOTIATED RATE are limited as to reimbursement.

Finding Details

Management response: Management agrees with the finding.
Management response: Management agrees with the finding.