Audit 55048

2022-002 21.027 SLFRP; Repeat Finding Criteria: The Tribe is out of compliance with 2 CFR 200.320(b) and its written and approved procurement policy regarding documentation of price or rate quotations obtained. Condition: Procurement by small purchase procedures for 1 of 72 procurement transactions totaling $7,336 were not adequately documented as to whether price or rate quotations were obtained from an adequate number of qualified sources. We note the disbursements appear reasonably related to the program objectives Effect: The Tribe may have paid more for goods and services than necessary. Questioned Costs: None identified

2022-001 93.441 Indian Health Services; Repeat Finding Criteria: 42 CFR 136.12(a)(2) Eligibility for service as evidenced by tribal membership; residency in tax-exempt land; Condition: Items selected for testing contained the following exceptions: 4 of 40 items Missing documentation of tribal membership 4 of 40 items Missing documentation of residency 2 of 40 items Missing documentation of current application / registration Effect: Patients may have received services that they were not eligible Questioned Costs: None identified Cause: Staff turnover and lack of oversight Recommendation: Staff training and review of files for eligibility documentation Management response: Management agrees with the finding.

2022-002 21.027 SLFRP; Repeat Finding Criteria: The Tribe is out of compliance with 2 CFR 200.320(b) and its written and approved procurement policy regarding documentation of price or rate quotations obtained. Condition: Procurement by small purchase procedures for 1 of 72 procurement transactions totaling $7,336 were not adequately documented as to whether price or rate quotations were obtained from an adequate number of qualified sources. We note the disbursements appear reasonably related to the program objectives Effect: The Tribe may have paid more for goods and services than necessary. Questioned Costs: None identified

2022-001 93.441 Indian Health Services; Repeat Finding Criteria: 42 CFR 136.12(a)(2) Eligibility for service as evidenced by tribal membership; residency in tax-exempt land; Condition: Items selected for testing contained the following exceptions: 4 of 40 items Missing documentation of tribal membership 4 of 40 items Missing documentation of residency 2 of 40 items Missing documentation of current application / registration Effect: Patients may have received services that they were not eligible Questioned Costs: None identified Cause: Staff turnover and lack of oversight Recommendation: Staff training and review of files for eligibility documentation Management response: Management agrees with the finding.