FAC Explorer

Audit 410906

FY End
2025-09-30
Total Expended
$14.19M
Findings
5
Programs
47
Organization: Houlton Band of Maliseet Indians (ME)
Year: 2025 Accepted: 2026-09-14
Auditor: RHR SMITH & COMPANY

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229713 2025-001 Material Weakness Yes I
1229714 2025-001 Material Weakness Yes I
1229715 2025-001 Material Weakness Yes I
1229716 2025-001 Material Weakness Yes I
1229717 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.31M Yes 0
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $713,391 Yes 0
15.021 CONSOLIDATED TRIBAL GOVERNMENT PROGRAM $646,189 Yes 0
66.605 PERFORMANCE PARTNERSHIP GRANTS $366,987 Yes 0
16.587 VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS $347,917 Yes 0
84.250 AMERICAN INDIAN VOCATIONAL REHABILITATION SERVICES $328,171 Yes 0
14.862 INDIAN COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM $294,889 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $271,550 Yes 0
15.030 INDIAN LAW ENFORCEMENT $268,172 Yes 0
93.654 INDIAN HEALTH SERVICE BEHAVIORAL HEALTH PROGRAMS $264,945 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $233,094 Yes 0
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $223,704 Yes 0
93.441 INDIAN SELF-DETERMINATION $221,085 Yes 0
15.148 TRIBAL ENERGY DEVELOPMENT CAPACITY GRANTS $175,000 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $160,290 Yes 0
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $132,537 Yes 0
93.228 INDIAN HEALTH SERVICE_HEALTH MANAGEMENT DEVELOPMENT PROGRAM $130,780 Yes 0
15.037 WATER RESOURCES ON INDIAN LANDS $127,121 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $123,000 Yes 0
15.669 COOPERATIVE LANDSCAPE CONSERVATION $110,156 Yes 0
93.237 SPECIAL DIABETES PROGRAM FOR INDIANS_DIABETES PREVENTION AND TREATMENT PROJECTS $89,213 Yes 0
93.600 HEAD START $81,517 Yes 0
15.156 COOPERATIVE LANDSCAPE CONSERVATION $77,213 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $65,168 Yes 0
10.902 SOIL AND WATER CONSERVATION $60,774 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $47,907 Yes 0
66.608 ENVIRONMENTAL INFORMATION EXCHANGE NETWORK GRANT PROGRAM AND RELATED ASSISTANCE $46,582 Yes 0
15.875 ECONOMIC, SOCIAL, AND POLITICAL DEVELOPMENT OF THE TERRITORIES $42,851 Yes 0
66.046 CLIMATE POLLUTION REDUCTION GRANTS $42,500 Yes 0
93.047 SPECIAL PROGRAMS FOR THE AGING_TITLE VI, PART A, GRANTS TO INDIAN TRIBES_PART B, GRANTS TO NATIVE HAWAIIANS $36,014 Yes 0
15.029 TRIBAL COURTS $33,670 Yes 0
15.033 ROAD MAINTENANCE_INDIAN ROADS $27,807 Yes 0
10.567 FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS $18,000 Yes 1
15.639 TRIBAL WILDLIFE GRANTS PROGRAM $14,085 Yes 0
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $13,539 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $13,383 Yes 0
93.556 PROMOTING SAFE AND STABLE FAMILIES $10,040 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $9,066 Yes 0
16.726 JUVENILE MENTORING PROGRAM $8,647 Yes 0
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $8,508 Yes 0
15.141 ENVIRONMENTAL MANAGEMENT_INDIAN PROGRAMS $8,127 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $8,040 Yes 0
16.025 SPECIAL DOMESTIC VIOLENCE CRIMINAL JURISDICTION IMPLEMENTATION $5,093 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $2,943 Yes 0
15.041 ENVIRONMENTAL MANAGEMENT_INDIAN PROGRAMS $2,891 Yes 0
17.265 NATIVE AMERICAN EMPLOYMENT AND TRAINING $789 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $97 Yes 0

Contacts

Name Title Type
MEE7DX1FGAM5 Bruce Haggerty Auditee
2075324273 Kristen Zita Auditor
No contacts on file

Finding Details

Finding 2025-001
Material Weaknesses 2025-001 – Procurement, Suspension & Debarment Federal Program Information: U.S. Department of Agriculture ALN 10.567 Food Distribution Program on Indian Reservations Criteria: The following CFR(s) apply to this finding: 2 CFR 200.317-200.327 Condition: During audit procedures, it was identified that the Houlton Band of Maliseet Indians did not follow their procurement policies and procedures. Cause: The Houlton Band of Maliseet Indians does not have the necessary internal controls over procurements. Effect: Procurements may not be conducted in compliance with federal requirements and could result in unallowable expenses being charged to the program and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: During audit procedures, auditor requested copies of the contracts and procurement history files, none could be provided. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Houlton Band of Maliseet Indians familiarize themselves with the program requirements and implement the internal control policies and procedures that have already been adopted by them. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.