FAC Explorer

Audit 414371

FY End
2025-12-31
Total Expended
$1.43M
Findings
6
Programs
7
Organization: Enterprise Rancheria (CA)
Year: 2025 Accepted: 2026-09-30
Auditor: SINGLETONAUMAN PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239694 2025-001 Material Weakness Yes ABHLN
1239695 2025-001 Material Weakness Yes ABHLN
1239696 2025-002 Material Weakness Yes ABHLN
1239697 2025-002 Material Weakness Yes ABHLN
1239698 2025-003 Material Weakness Yes ABLN
1239699 2025-003 Material Weakness Yes ABLN

Programs

ALN Program Spent Major Findings
15.033 ROAD MAINTENANCE INDIAN ROADS $558,733 Yes 3
15.021 CONSOLIDATED TRIBAL GOVERNMENT $419,709 Yes 3
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $221,944 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $109,457 Yes 0
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $97,701 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $17,109 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $3,102 Yes 0

Contacts

Name Title Type
HLYTAPJLNVL6 Shari Auditee
5305329214 Clay Singleton Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of expenditures of Federal Awards presents the activity of all Federal award programs of the Enterprise Rancheria, (Rancheria). The Rancheria’s reporting entity is defined in Note 1 to the basic financial statements. All financial assistance received directly from the Federal agencies as well as Federal financial assistance passed through other governmental agencies to the Rancheria is included in in the accompanying schedule. The Rancheria did not elect to use the 10% de minimis indirect cost rate.
The accompanying Schedule of Federal Awards is presented using the modified accrual basis of accounting.
The accompanying schedule presents the activity of all federal financial assistance programs of the Rancheria. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through to other agencies is included in the schedule. The schedule was prepared only from accounts of various grant programs and, therefore, does not present the financial position or results of operations of the Rancheria.
Federal Awards expenditures agree or can be reconciled with the amounts reported in the Rancheria’s basic financial statements.
Amounts reported in the accompanying schedule agree with amounts reported in related federal financial reports.

Finding Details

Finding 2025-001
During the audit of Enterprise Rancheria for the year ended December 31, 2025, we observed the following systemic deficiencies in financial management: 1. Monthly bank reconciliations for cash accounts were not performed in a timely manner. 2. Incomplete financial reports, including budget-to-actual comparisons or statements of financial position and results of operations, were presented to the governing Tribal Council during this period. 3. During the year, the Rancheria did not establish a entity-wide budget that would allow for meaningful comparison of year-to-date financial information from the general ledger to the budget.
Finding 2025-002
We observed that the current financial reporting system does not provide management or the Tribal Council with accurate and timely information necessary to determine what resources are available and which are restricted, without the need for comprehensive manual analysis. The system did not calculate grants receivable or unearned revenue during the year. Further, we noted that many grants administered by the Tribe were not reconciled in a timely manner.
Finding 2025-003
We noted the following deficiencies: 1. As required by the Annual Funding Agreement, the Rancheria did not maintain a financial management system compliant with 2 CFR 900.42-46, and 2. the Rancheria did not safeguard advanced funds in accordance with 25 US Code Section 5310.