FAC Explorer

Finding 1062238 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-05
Audit: 318611
Organization: Houlton Band of Maliseet Indians (ME)
Auditor: Rhr Smith & Company

AI Summary

  • Core Issue: Reports for the Consolidated Tribal Government Program were submitted late, violating federal requirements.
  • Impacted Requirements: Compliance with Title 2 CFR 200.327, which mandates timely and accurate financial reporting.
  • Recommended Follow-Up: Establish procedures and controls to ensure timely submission of reports in future grant cycles.

Finding Text

SIGNIFICANT DEFICIENCIES 2023-001 - Reporting Federal Program Information: Department of Interior: CFDA - 15.021 - Consolidated Tribal Government Program Criteria: Title 2 CFR 200.327 requires programs to submit financial information to the funding agency using standard financial information to the funding agency using standard financial forms. These reports are to be submitted by the required due date and be accurately completed and supported by the underlying accounting records. Condition: We reviewed the reports provided and determined that they were not submitted on time. Cause: Reports were submitted after the due date. Effect: Failure to submit reports within the required reporting deadline is noncompliance with the grant requirements. Identification of Questioned Costs: None identified. Context: FY 22 and FY 23 Annual reports were reviewed and tested; Reports were signed and submitted on 7/24/24. Neither were submitted within the required time. Reporting requirements changed and guidance was not readily available. This has been rectified in FY 24. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that procedures are established to add controls over reporting to ensure the Band is compliant with grant reporting requirements including timely submission of reports. Views of Responsible Officials and Corrective Action Plan: Please see the Corrective Action Plan issued by the Houlton Band of Maliseet Indians.

Categories

Reporting

Other Findings in this Audit

  • 485796 2023-001
    Significant Deficiency
  • 485797 2023-001
    Significant Deficiency
  • 485798 2023-001
    Significant Deficiency
  • 485799 2023-001
    Significant Deficiency
  • 485800 2023-001
    Significant Deficiency
  • 485801 2023-001
    Significant Deficiency
  • 485802 2023-001
    Significant Deficiency
  • 485803 2023-001
    Significant Deficiency
  • 485804 2023-002
    Significant Deficiency
  • 485805 2023-002
    Significant Deficiency
  • 485806 2023-002
    Significant Deficiency
  • 1062239 2023-001
    Significant Deficiency
  • 1062240 2023-001
    Significant Deficiency
  • 1062241 2023-001
    Significant Deficiency
  • 1062242 2023-001
    Significant Deficiency
  • 1062243 2023-001
    Significant Deficiency
  • 1062244 2023-001
    Significant Deficiency
  • 1062245 2023-001
    Significant Deficiency
  • 1062246 2023-002
    Significant Deficiency
  • 1062247 2023-002
    Significant Deficiency
  • 1062248 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.71M
14.862 Indian Community Development Block Grant Program $841,600
15.024 Indian Self-Determination Contract Support $535,725
93.U01 Standby Power and Asset Management $442,459
84.250 American Indian Vocational Rehabilitation Services $400,425
93.654 Indian Health Service Behavioral Health Programs $318,896
15.021 Consolidated Tribal Government Program $318,540
66.605 Performance Partnership Grants $253,556
20.933 National Infrastructure Investments $213,958
21.032 Local Assistance and Tribal Consistency Fund $161,551
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $161,121
15.037 Water Resources on Indian Lands $136,554
15.639 Tribal Wildlife Grants Program $88,215
15.904 Historic Preservation Fund Grants-in-Aid $69,334
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatment Projects $47,726
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $46,373
93.587 Promote the Survival and Continuing Vitality of Native American Languages $36,327
20.509 Formula Grants for Rural Areas and Tribal Transit Program $24,065
15.141 Indian Housing Assistance $21,836
10.558 Child and Adult Care Food Program $15,059
16.726 Juvenile Mentoring Program $12,329
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $11,792
93.600 Head Start $11,547
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $9,494
20.205 Highway Planning and Construction $9,438
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $7,897
16.841 Voca Tribal Victim Services Set-Aside Program $7,763
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,385
17.265 Native American Employment and Training $6,879
15.033 Road Maintenance_indian Roads $6,707
93.575 Child Care and Development Block Grant $6,326
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $3,749
15.025 Services to Indian Children, Elderly and Families $1,770
93.556 Promoting Safe and Stable Families $1,526
15.158 Doi National Fire Plan $1,386
93.772 Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement $641
93.228 Indian Health Service_health Management Development Program $382
93.441 Indian Self-Determination $274
15.041 Environmental Management_indian Programs $221
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $209
93.568 Low-Income Home Energy Assistance $83
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $10