2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property
Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirements:
2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description
of the property, a serial number or other identification number, the source of funding for the property
(including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal
participation in the project costs for the federal award under which the property was acquired, the
location, use and condition of the property, and any ultimate disposition data including the date of
disposal and sale price of the property.
Condition:
The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to
accurately monitor capital assets. This includes maintaining essential information such as descriptions,
serial or identifying numbers, funding sources, locations, and conditions.
Cause:
Procedures are not in place to ensure that a capital assets listing of buildings, real property, and
equipment is regularly maintained.
Effect:
The Authority is not in compliance with federal requirements related to equipment and real property
management.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
The Authority should develop a system to track capital assets, including description, serial or other
identifying number, source of funding, location, and condition.
2024-003 Internal Control Over Compliance, Material Noncompliance - Eligibility (Material Weakness)
Repeated and Modified (Prior Year Finding 2023-005)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirement:
Per 25 USC 4133(d), each grant recipient shall develop written policies governing the eligibility,
admission, and occupancy of families for housing assisted with grant funds. The Authority has developed
such policies to include a verification of applicant income, as well as an annual redetermination of rent
based upon a recertification of income.
Condition:
For the IHBG program, seven out of forty-five participants tested did not follow the eligibility requirements
in accordance with the Authority's policies.
Cause:
The program did not perform the required eligibility determinations in accordance with its policies.
Effect:
The rental charges collected by the Authority or assistance provided by the Authority may not be
reflective of the program requirements.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
We recommend that the Authority adhere to existing policies and procedures requiring eligibility
certification or recertifications for all participants of the program.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property
Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirements:
2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description
of the property, a serial number or other identification number, the source of funding for the property
(including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal
participation in the project costs for the federal award under which the property was acquired, the
location, use and condition of the property, and any ultimate disposition data including the date of
disposal and sale price of the property.
Condition:
The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to
accurately monitor capital assets. This includes maintaining essential information such as descriptions,
serial or identifying numbers, funding sources, locations, and conditions.
Cause:
Procedures are not in place to ensure that a capital assets listing of buildings, real property, and
equipment is regularly maintained.
Effect:
The Authority is not in compliance with federal requirements related to equipment and real property
management.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
The Authority should develop a system to track capital assets, including description, serial or other
identifying number, source of funding, location, and condition.
2024-003 Internal Control Over Compliance, Material Noncompliance - Eligibility (Material Weakness)
Repeated and Modified (Prior Year Finding 2023-005)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirement:
Per 25 USC 4133(d), each grant recipient shall develop written policies governing the eligibility,
admission, and occupancy of families for housing assisted with grant funds. The Authority has developed
such policies to include a verification of applicant income, as well as an annual redetermination of rent
based upon a recertification of income.
Condition:
For the IHBG program, seven out of forty-five participants tested did not follow the eligibility requirements
in accordance with the Authority's policies.
Cause:
The program did not perform the required eligibility determinations in accordance with its policies.
Effect:
The rental charges collected by the Authority or assistance provided by the Authority may not be
reflective of the program requirements.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
We recommend that the Authority adhere to existing policies and procedures requiring eligibility
certification or recertifications for all participants of the program.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property
Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirements:
2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description
of the property, a serial number or other identification number, the source of funding for the property
(including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal
participation in the project costs for the federal award under which the property was acquired, the
location, use and condition of the property, and any ultimate disposition data including the date of
disposal and sale price of the property.
Condition:
The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to
accurately monitor capital assets. This includes maintaining essential information such as descriptions,
serial or identifying numbers, funding sources, locations, and conditions.
Cause:
Procedures are not in place to ensure that a capital assets listing of buildings, real property, and
equipment is regularly maintained.
Effect:
The Authority is not in compliance with federal requirements related to equipment and real property
management.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
The Authority should develop a system to track capital assets, including description, serial or other
identifying number, source of funding, location, and condition.
2024-003 Internal Control Over Compliance, Material Noncompliance - Eligibility (Material Weakness)
Repeated and Modified (Prior Year Finding 2023-005)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirement:
Per 25 USC 4133(d), each grant recipient shall develop written policies governing the eligibility,
admission, and occupancy of families for housing assisted with grant funds. The Authority has developed
such policies to include a verification of applicant income, as well as an annual redetermination of rent
based upon a recertification of income.
Condition:
For the IHBG program, seven out of forty-five participants tested did not follow the eligibility requirements
in accordance with the Authority's policies.
Cause:
The program did not perform the required eligibility determinations in accordance with its policies.
Effect:
The rental charges collected by the Authority or assistance provided by the Authority may not be
reflective of the program requirements.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
We recommend that the Authority adhere to existing policies and procedures requiring eligibility
certification or recertifications for all participants of the program.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property
Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirements:
2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description
of the property, a serial number or other identification number, the source of funding for the property
(including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal
participation in the project costs for the federal award under which the property was acquired, the
location, use and condition of the property, and any ultimate disposition data including the date of
disposal and sale price of the property.
Condition:
The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to
accurately monitor capital assets. This includes maintaining essential information such as descriptions,
serial or identifying numbers, funding sources, locations, and conditions.
Cause:
Procedures are not in place to ensure that a capital assets listing of buildings, real property, and
equipment is regularly maintained.
Effect:
The Authority is not in compliance with federal requirements related to equipment and real property
management.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
The Authority should develop a system to track capital assets, including description, serial or other
identifying number, source of funding, location, and condition.
2024-003 Internal Control Over Compliance, Material Noncompliance - Eligibility (Material Weakness)
Repeated and Modified (Prior Year Finding 2023-005)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirement:
Per 25 USC 4133(d), each grant recipient shall develop written policies governing the eligibility,
admission, and occupancy of families for housing assisted with grant funds. The Authority has developed
such policies to include a verification of applicant income, as well as an annual redetermination of rent
based upon a recertification of income.
Condition:
For the IHBG program, seven out of forty-five participants tested did not follow the eligibility requirements
in accordance with the Authority's policies.
Cause:
The program did not perform the required eligibility determinations in accordance with its policies.
Effect:
The rental charges collected by the Authority or assistance provided by the Authority may not be
reflective of the program requirements.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
We recommend that the Authority adhere to existing policies and procedures requiring eligibility
certification or recertifications for all participants of the program.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property
Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirements:
2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description
of the property, a serial number or other identification number, the source of funding for the property
(including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal
participation in the project costs for the federal award under which the property was acquired, the
location, use and condition of the property, and any ultimate disposition data including the date of
disposal and sale price of the property.
Condition:
The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to
accurately monitor capital assets. This includes maintaining essential information such as descriptions,
serial or identifying numbers, funding sources, locations, and conditions.
Cause:
Procedures are not in place to ensure that a capital assets listing of buildings, real property, and
equipment is regularly maintained.
Effect:
The Authority is not in compliance with federal requirements related to equipment and real property
management.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
The Authority should develop a system to track capital assets, including description, serial or other
identifying number, source of funding, location, and condition.
2024-003 Internal Control Over Compliance, Material Noncompliance - Eligibility (Material Weakness)
Repeated and Modified (Prior Year Finding 2023-005)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirement:
Per 25 USC 4133(d), each grant recipient shall develop written policies governing the eligibility,
admission, and occupancy of families for housing assisted with grant funds. The Authority has developed
such policies to include a verification of applicant income, as well as an annual redetermination of rent
based upon a recertification of income.
Condition:
For the IHBG program, seven out of forty-five participants tested did not follow the eligibility requirements
in accordance with the Authority's policies.
Cause:
The program did not perform the required eligibility determinations in accordance with its policies.
Effect:
The rental charges collected by the Authority or assistance provided by the Authority may not be
reflective of the program requirements.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
We recommend that the Authority adhere to existing policies and procedures requiring eligibility
certification or recertifications for all participants of the program.
2024-002 Internal Controls over Compliance, Material Noncompliance - Equipment and Real Property
Management (Material Weakness) Repeated and Modified (Prior Year Finding 2023-003)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirements:
2 CFR Section 200.313 (d) 1 requires the Authority to maintain property records that include a description
of the property, a serial number or other identification number, the source of funding for the property
(including the FAIN), who holds title, acquisition date, cost of the property, percentage of Federal
participation in the project costs for the federal award under which the property was acquired, the
location, use and condition of the property, and any ultimate disposition data including the date of
disposal and sale price of the property.
Condition:
The Authority lacks a comprehensive capital asset tracking system or roll forward mechanism to
accurately monitor capital assets. This includes maintaining essential information such as descriptions,
serial or identifying numbers, funding sources, locations, and conditions.
Cause:
Procedures are not in place to ensure that a capital assets listing of buildings, real property, and
equipment is regularly maintained.
Effect:
The Authority is not in compliance with federal requirements related to equipment and real property
management.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
The Authority should develop a system to track capital assets, including description, serial or other
identifying number, source of funding, location, and condition.
2024-003 Internal Control Over Compliance, Material Noncompliance - Eligibility (Material Weakness)
Repeated and Modified (Prior Year Finding 2023-005)
Federal Program Information:
Funding Agency: Title: Federal Assistance
Listing Number:
Award Year and
Number:
Department of Housing
and Urban Development
Indian Housing Block Grant 14.867 2024; 55IH0402810
Criteria or specific requirement:
Per 25 USC 4133(d), each grant recipient shall develop written policies governing the eligibility,
admission, and occupancy of families for housing assisted with grant funds. The Authority has developed
such policies to include a verification of applicant income, as well as an annual redetermination of rent
based upon a recertification of income.
Condition:
For the IHBG program, seven out of forty-five participants tested did not follow the eligibility requirements
in accordance with the Authority's policies.
Cause:
The program did not perform the required eligibility determinations in accordance with its policies.
Effect:
The rental charges collected by the Authority or assistance provided by the Authority may not be
reflective of the program requirements.
Questioned Costs:
The extent of the questioned costs is unknown.
Auditor's Recommendation:
We recommend that the Authority adhere to existing policies and procedures requiring eligibility
certification or recertifications for all participants of the program.