Finding 1057520 (2023-001)

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: Environmental Protection Agency Federal Program: Indian Environmental General Assistance Program Assistance Listing Number: 66.926 Award Number: 01J78701 Award Year: 2023 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The Village is required to submit the annual federal financial report within 90 days of the project period end date. Condition and Context: The federal financial report for the project period ended September 30, 2023, was not filed on time. Cause: The Village was unaware of the new reporting requirement for annual reports that required it to be submitted within 90 days of the project period end date, causing them to submit the report 16 days later 1/16/2024. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Tribe implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the federal financial report in the future. Management’s Response: Management concurs with this finding. See corrective action plan.