FAC Explorer

Audit 64573

FY End
2022-06-30
Total Expended
$4.88M
Findings
4
Programs
4
Organization: Menominee Tribal Enterprise (WI)
Year: 2022 Accepted: 2023-03-30
Auditor: Kerberrose Sc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
71651 2022-004 Significant Deficiency Yes L
71652 2022-005 Significant Deficiency Yes P
648093 2022-004 Significant Deficiency Yes L
648094 2022-005 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
15.035 Forestry on Indian Lands $3.53M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $911,941 Yes 0
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $405,717 - 0
15.024 Indian Self-Determination Contract Support $32,819 - 0

Contacts

Name Title Type
JJR4K3AXV6U5 Laurie Reiter Auditee
7157562311 Karen Kerber Auditor
No contacts on file

Notes to SEFA

Title: Note 4 - Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the MenomineeTribal Enterprises (Enterprise) under programs of the federal government for the year ended June 30, 2022. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of MenomineeTribal Enterprises, it is not intended to, and does not present the financial position, changes in financial position, orcash flows of the Enterprise. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Enterprise did not provide any federal awards to subrecipients.

Finding Details

Finding 2022-004
2022-004 - Per the grant agreements, an annual SF-425 was due 90 days after Federal fiscal year end. Internal controls should be in place for all program compliance requirements, including the preparation and timely submission of reports. Our testing of semiannual and annual reports found that four quarterly SF-425 reports related to contracts A16AC00490, A19AV00124, A19AV00366, and A16AV01006, which were due within 90 days of quarter end, had not been completed.
Finding 2022-005
2022-005 - Per the grant agreements, the Enterprise is to insure or collateralize all funds held within financial institutions. As of June 30, 2022, the Enterprise did not have all funds insured or collateralized.
Finding 2022-004
2022-004 - Per the grant agreements, an annual SF-425 was due 90 days after Federal fiscal year end. Internal controls should be in place for all program compliance requirements, including the preparation and timely submission of reports. Our testing of semiannual and annual reports found that four quarterly SF-425 reports related to contracts A16AC00490, A19AV00124, A19AV00366, and A16AV01006, which were due within 90 days of quarter end, had not been completed.
Finding 2022-005
2022-005 - Per the grant agreements, the Enterprise is to insure or collateralize all funds held within financial institutions. As of June 30, 2022, the Enterprise did not have all funds insured or collateralized.