Finding 2022 – 002: Reporting – Late Data Collection Form Submission Repeat Finding 2018-002, 2019-003, 2020-002, 2021-002 Criteria: Uniform Guidance requires an entity expending $750,000 or more of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. Condition: The Council’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of September 30, 2023. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Council is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Council implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Finding 2022 – 003: Reporting (Compliance; Internal Controls Over Compliance) Significant Deficiency ALN 93.772 Tribal Public Health Capacity Building & Quality Improvement Umbrella Cooperative Agreement Criteria: Per award agreements for the above-mentioned program, the program is required to submit an annual Federal Financial Report (FFR) for the reporting period within a specified time frame. Condition: During the testing of the reporting compliance requirement for the above-mentioned program, we noted that the necessary report was filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Questioned Costs: None noted. Cause: The Council did not maintain sufficient appropriate documentation related to the reporting requirements of the above-mentioned program. Effect: The Council is not in compliance with the reporting requirements set forth by the program award agreement which could lead to misreporting of financial reports and/or sanctions by the funding agencies. Recommendation: We recommend that the Council establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and are supported by reconciled documentation. These procedures should include reconciling financial information to the general ledger and verifying the accuracy of the Federal Financial Report as required by the above-mentioned major program’s award agreement and maintaining the required documentation for audit purposes. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.