Audit 414027

Material Weakness 2025-003 - Reporting Identification of Federal Programs: U. S. Department of Commerce 11.307 – Economic Development Cluster U. S. Department of the Interior 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.328 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: During audit procedures the Mi’Kmaq Nation was unable to provide any documentation on the grant reports. Cause: The Mi’Kmaq Nation does not have the necessary internal controls over reporting. Effect: Failure to comply with the reporting requirements could impact the ability to receive continued and future funding for federal programs. Identification of Questioned Costs: None identified. Context: Out of a population of 8 quarterly reports for 2 programs, the Mi’Kmaq Nation was unable to provide required program reporting documents for any of them. This is not a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Mi’Kmaq Nation is compliant with grant reporting requirements including timely submission of reports and maintaining historical files. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Mi’Kmaq Nation.