FAC Explorer

Audit 364487

FY End
2024-11-30
Total Expended
$6.15M
Findings
2
Programs
5
Organization: Central Tribes of the Shawnee Area, Inc. (OK)
Year: 2024 Accepted: 2025-08-19
Auditor: Rose Rock CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573840 2024-001 Significant Deficiency - L
1150282 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.99M Yes 1
93.575 Child Care and Development Block Grant $922,596 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $639,619 Yes 0
10.558 Child and Adult Care Food Program $149,680 - 0
15.130 Indian Education Assistance to Schools $10,491 - 0

Contacts

Name Title Type
TFJ8BCCCNKJ9 Sonya Birdshead Auditee
4052754870 Garrett Morelock Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Basis of Presentation: The schedule of expenditures of federal awards is a summary of CTSA’s federal award programs presented on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The information in the schedule of expenditures of federal awards is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of CTSA, the schedules are not intended to and do not present the financial position, changes in net assets, or cash flows of CTSA. Summary of Significant Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the 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. CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. The schedule of expenditures of federal awards is a summary of CTSA’s federal award programs presented on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The information in the schedule of expenditures of federal awards is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of CTSA, the schedules are not intended to and do not present the financial position, changes in net assets, or cash flows of CTSA.
Title: Summary of Significant Accounting Policies Accounting Policies: Basis of Presentation: The schedule of expenditures of federal awards is a summary of CTSA’s federal award programs presented on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The information in the schedule of expenditures of federal awards is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of CTSA, the schedules are not intended to and do not present the financial position, changes in net assets, or cash flows of CTSA. Summary of Significant Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the 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. CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards are reported on the 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. CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance.
Title: Sub-recipients Accounting Policies: Basis of Presentation: The schedule of expenditures of federal awards is a summary of CTSA’s federal award programs presented on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The information in the schedule of expenditures of federal awards is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of CTSA, the schedules are not intended to and do not present the financial position, changes in net assets, or cash flows of CTSA. Summary of Significant Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the 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. CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. Of the expenditures presented in the schedule of expenditures of federal awards, CTSA did not provide any awards to sub-recipients.
Title: Outstanding Federal Loans Accounting Policies: Basis of Presentation: The schedule of expenditures of federal awards is a summary of CTSA’s federal award programs presented on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The information in the schedule of expenditures of federal awards is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of CTSA, the schedules are not intended to and do not present the financial position, changes in net assets, or cash flows of CTSA. Summary of Significant Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the 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. CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: CTSA allocates certain indirect expenses to its programs based on management estimates and the determination of the percentage of effort expended by employees and other statistical factors. In this manner, CTSA has elected not to use the 10 percent de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance. CTSA has no federal loan obligations as of November 30, 2024.

Finding Details

Finding 2024-001
2024-001 – Program Reporting Requirements – Internal Control Over Compliance – Significant Deficiency (Not a Repeat Finding) Federal Programs Information: Funding Agency: Department of Health and Human Services Title: Head Start and Early Head Start (Head Start Cluster) Assistance Listing Number: 93.600 Award number: 90CI010110 Pass-through entity: Sac and Fox Nation Type of Finding: Significant Deficiency in internal control over compliance (reporting) Criteria: Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award. Condition: During our testing, we noted that CTSA’s controls surrounding the reporting function for this program were not operating effectively to ensure that the reports were filed in a timely manner, as required by the terms of the award. Questioned Costs: None. Context: CTSA did not submit its Real Property Status Report Standard Form (SF)-429-A for the period ended November 30, 2024, due March 30, 2025, until March 31, 2025. Effect: CTSA was not in compliance with the reporting requirements of the noted program. Cause: CTSA did not have an internal control system designed to ensure all reports are submitted by the required due date. Recommendation: We recommend CTSA implement procedures to ensure timely submission of all required reports. Views of Responsible Official: See accompanying Corrective Action Plan.
Finding 2024-001
2024-001 – Program Reporting Requirements – Internal Control Over Compliance – Significant Deficiency (Not a Repeat Finding) Federal Programs Information: Funding Agency: Department of Health and Human Services Title: Head Start and Early Head Start (Head Start Cluster) Assistance Listing Number: 93.600 Award number: 90CI010110 Pass-through entity: Sac and Fox Nation Type of Finding: Significant Deficiency in internal control over compliance (reporting) Criteria: Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award. Condition: During our testing, we noted that CTSA’s controls surrounding the reporting function for this program were not operating effectively to ensure that the reports were filed in a timely manner, as required by the terms of the award. Questioned Costs: None. Context: CTSA did not submit its Real Property Status Report Standard Form (SF)-429-A for the period ended November 30, 2024, due March 30, 2025, until March 31, 2025. Effect: CTSA was not in compliance with the reporting requirements of the noted program. Cause: CTSA did not have an internal control system designed to ensure all reports are submitted by the required due date. Recommendation: We recommend CTSA implement procedures to ensure timely submission of all required reports. Views of Responsible Official: See accompanying Corrective Action Plan.