Audit 401239

2023-004: Bureau of Indian Affairs- Aid to Tribal Governments ALN 15.020, Late filing of Data Collection Form Condition: The Tribe did not file the data collection form for the year ended December 31, 2022 timely. Criteria: Under the requirements of the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of 30 days after the issuance of the entity’s annual audit or 12 months after the entity’s fiscal year end. Cause: Management did not complete and certify the auditee portion of the form before the deadline. Effect: The Tribe’s form was not submitted timely to the Federal Audit Clearinghouse. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: We will schedule the due date of the data collection form to be submitted in time to prevent delays

2023-005: Bureau of Indian Affairs- Aid to Tribal Governments ALN 15.020, Activities Allowed and Unallowed Condition: An expenditure was entered into grant tracking spreadsheets twice, once individually and once included in a group total for multiple invoices. Criteria: All expenditures drawn-down from the grant should be supported by adequate documentation and expenditures should be tracked accurately to ensure no duplication of requests. Cause: The Tribe is not using the accounting software as intended and grant tracking spreadsheets are not reconciled and adequately maintained. Effect: A single expenditure was requested and drawn-down twice. Questioned Cost Amount: The instance identified was $9,500. This amount projected across the population would be $33,937. Perspective Information One of eight disbursements tested. Recommendation: We recommend that all financial transactions should be recorded in the accounting software and reports should be ran and reconciled to underlying documentation on a regular basis. When grant tracking spreadsheets are necessary, these should be reconciled to the accounting software as well. Views of Responsible Officials and Planned Corrective Action: Our staff will receive training in the proper use of our accounting program with stronger teaching for data entry and tracking reports.

2023-006: Bureau of Indian Affairs- Aid to Tribal Governments ALN 15.020, Annual Narrative Reporting Criteria: An Annual Narrative report is due within 90 days of the Tribe’s year end. Cause: The Tribal Administrator was not aware this reporting was still required. Effect: The Annual Narrative report was not submitted timely. Recommendation: Each grant should have a designated responsible person who understands grant requirements and ensures those requirements are met. Views of Responsible Officials and Planned Corrective Action: We will work on staff training for working with grants to understand proper procedures for reports required for the grant.