FAC Explorer

Audit 45054

FY End
2022-12-31
Total Expended
$2.26M
Findings
4
Programs
31
Organization: Wiyot Tribe (CA)
Year: 2022 Accepted: 2023-09-30
Auditor: Blue Arrow INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43988 2022-002 - Yes L
43989 2022-002 - - L
620430 2022-002 - Yes L
620431 2022-002 - - L

Programs

ALN Program Spent Major Findings
15.021 Consolidated Tribal Government Program $521,711 Yes 1
66.605 Performance Partnership Grants $259,408 Yes 0
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $243,072 Yes 1
15.024 Indian Self-Determination Contract Support $177,466 - 0
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $134,902 - 0
11.438 Pacific Coast Salmon Recovery_pacific Salmon Treaty Program $120,564 - 0
93.587 Promote the Survival and Continuing Vitality of Native American Languages $106,227 - 0
93.575 Child Care and Development Block Grant $81,052 - 0
15.904 Historic Preservation Fund Grants-in-Aid $79,219 - 0
15.141 Indian Housing Assistance $76,013 - 0
14.867 Indian Housing Block Grants $68,700 - 0
16.581 Tribal Victim Services Program $65,872 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $56,588 - 0
93.002 Ihs - Moa (pt) $45,951 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $42,934 - 0
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $31,293 - 0
21.023 Emergency Rental Assistance Program $30,379 - 0
93.101 Ihs - Moa $26,221 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $20,192 - 0
93.524 Building Capacity of the Public Health System to Improve Population Health Through National, Non-Profit Organizations- Financed in Part by Prevention and Public Health Funds (pphf) $17,762 - 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $12,842 - 0
15.003 Bia Attorney Fees $11,899 - 0
93.569 Community Services Block Grant $5,509 - 0
15.051 Endangered Species on Indian Lands $5,363 - 0
15.032 Indian Economic Development $4,742 - 0
15.922 Native American Graves Protection and Repatriation Act $4,189 - 0
93.053 Nutrition Services Incentive Program $3,278 - 0
84.299 Indian Education -- Special Programs for Indian Children $2,810 - 0
45.308 Native American/native Hawaiian Museum Services Program $1,532 - 0
15.144 Indian Child Welfare Act_title II Grants $1,199 - 0
15.033 Road Maintenance_indian Roads $838 - 0

Contacts

Name Title Type
ZUQGAQ428S99 Michelle Vassel Auditee
7077335055 Albert Hwu Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The significant accounting policies used in preparing the SEFA follow the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-002 ? Reporting (Significant Deficiencies in Internal Controls over Compliance) Criteria Information on the Major Programs Affected Major Program #15.021 Consolidated Tribal Government Program Award Number Period Report Type Due Date Submission Date A20AV00488 04/01/2022 - 06/30/2022 SF-425 07/15/2022 07/25/2022 A20AV00488 10/01/2022 - 12/31/2022 SF-425 01/15/2023 01/20/2023 Major Program #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments Award Number Period Report Type Due Date Submission Date 2017-TW-AX-0032 01/01/2022 - 03/31/2022 SF-425 04/30/2022 05/13/2022 2017-TW-AX-0032 10/01/2022 - 12/31/2022 SF-425 01/30/2023 02/01/2023 2017-TW-AX-0032 01/01/2022 - 06/30/2022 Semi annual progress report 07/30/2022 08/29/2022 Criteria As per the Consolidated Tribal Government Program, and Violence Against Women Discretionary Grants for Indian Tribal Governments compliance and reporting guidance, the Tribe must file SF-425 and a semi annual progress report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2022, the Tribe did not submit the SF-425 report on time for ALN #15.021 Consolidated Tribal Government Program, and ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments, and the semi annual progress report for ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments. Cause The Tribe did not have adequate monitoring over the completion and submission of the required reports. Effect The Tribe is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend the Tribe continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.
Finding 2022-002
Finding 2022-002 ? Reporting (Significant Deficiencies in Internal Controls over Compliance) Criteria Information on the Major Programs Affected Major Program #15.021 Consolidated Tribal Government Program Award Number Period Report Type Due Date Submission Date A20AV00488 04/01/2022 - 06/30/2022 SF-425 07/15/2022 07/25/2022 A20AV00488 10/01/2022 - 12/31/2022 SF-425 01/15/2023 01/20/2023 Major Program #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments Award Number Period Report Type Due Date Submission Date 2017-TW-AX-0032 01/01/2022 - 03/31/2022 SF-425 04/30/2022 05/13/2022 2017-TW-AX-0032 10/01/2022 - 12/31/2022 SF-425 01/30/2023 02/01/2023 2017-TW-AX-0032 01/01/2022 - 06/30/2022 Semi annual progress report 07/30/2022 08/29/2022 Criteria As per the Consolidated Tribal Government Program, and Violence Against Women Discretionary Grants for Indian Tribal Governments compliance and reporting guidance, the Tribe must file SF-425 and a semi annual progress report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2022, the Tribe did not submit the SF-425 report on time for ALN #15.021 Consolidated Tribal Government Program, and ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments, and the semi annual progress report for ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments. Cause The Tribe did not have adequate monitoring over the completion and submission of the required reports. Effect The Tribe is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend the Tribe continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.
Finding 2022-002
Finding 2022-002 ? Reporting (Significant Deficiencies in Internal Controls over Compliance) Criteria Information on the Major Programs Affected Major Program #15.021 Consolidated Tribal Government Program Award Number Period Report Type Due Date Submission Date A20AV00488 04/01/2022 - 06/30/2022 SF-425 07/15/2022 07/25/2022 A20AV00488 10/01/2022 - 12/31/2022 SF-425 01/15/2023 01/20/2023 Major Program #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments Award Number Period Report Type Due Date Submission Date 2017-TW-AX-0032 01/01/2022 - 03/31/2022 SF-425 04/30/2022 05/13/2022 2017-TW-AX-0032 10/01/2022 - 12/31/2022 SF-425 01/30/2023 02/01/2023 2017-TW-AX-0032 01/01/2022 - 06/30/2022 Semi annual progress report 07/30/2022 08/29/2022 Criteria As per the Consolidated Tribal Government Program, and Violence Against Women Discretionary Grants for Indian Tribal Governments compliance and reporting guidance, the Tribe must file SF-425 and a semi annual progress report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2022, the Tribe did not submit the SF-425 report on time for ALN #15.021 Consolidated Tribal Government Program, and ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments, and the semi annual progress report for ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments. Cause The Tribe did not have adequate monitoring over the completion and submission of the required reports. Effect The Tribe is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend the Tribe continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.
Finding 2022-002
Finding 2022-002 ? Reporting (Significant Deficiencies in Internal Controls over Compliance) Criteria Information on the Major Programs Affected Major Program #15.021 Consolidated Tribal Government Program Award Number Period Report Type Due Date Submission Date A20AV00488 04/01/2022 - 06/30/2022 SF-425 07/15/2022 07/25/2022 A20AV00488 10/01/2022 - 12/31/2022 SF-425 01/15/2023 01/20/2023 Major Program #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments Award Number Period Report Type Due Date Submission Date 2017-TW-AX-0032 01/01/2022 - 03/31/2022 SF-425 04/30/2022 05/13/2022 2017-TW-AX-0032 10/01/2022 - 12/31/2022 SF-425 01/30/2023 02/01/2023 2017-TW-AX-0032 01/01/2022 - 06/30/2022 Semi annual progress report 07/30/2022 08/29/2022 Criteria As per the Consolidated Tribal Government Program, and Violence Against Women Discretionary Grants for Indian Tribal Governments compliance and reporting guidance, the Tribe must file SF-425 and a semi annual progress report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2022, the Tribe did not submit the SF-425 report on time for ALN #15.021 Consolidated Tribal Government Program, and ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments, and the semi annual progress report for ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments. Cause The Tribe did not have adequate monitoring over the completion and submission of the required reports. Effect The Tribe is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend the Tribe continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.