Finding Text
2023-004 — Reporting
Federal/state program information:
Funding agency: U.S. Department of Health and Human Services
Title: Indian Self-Determination
ALN: 93.441
Award period: 10/1/2022 – 9/30/2023
Criteria: The Annual Funding Agreement (AFA) with I.H.S. requires CBNHC to submit Federal Financial Reports (SF-425) within 30 days after the close of each quarter, except for the fourth quarter, which will be submitted within 90 days after the close of the federal fiscal year. Additionally, a brief annual narrative report will also be submitted within 90 days after the close of the federal fiscal year.
Condition: The quarterly SF-425 reports for all quarters of fiscal year 2023 were not prepared or submitted to I.H.S.
Context: All four quarterly SF-425 reports for the Indian Self-Determination program.
Questioned Costs: None.
Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which impacted the preparation and submission of required reports.
Effect: CBNHC is not in compliance with reporting requirements for the Indian Self-Determination program.
Auditor’s Recommendations: CBNHC should develop internal controls to ensure all program reports are properly completed and submitted by the required due dates.
Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with the reconciliation of its financials so that it could properly produce the SF-425 reports. However key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials rendering CBNHC to be unable to produce the SF-425 report on time.