FAC Explorer

Finding 1097118 (2022-007)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-01-29
Audit: 340378
Organization: Yankton Sioux Tribe (SD)
Auditor: Wohlenberg Ritzman & CO LLC

AI Summary

  • Core Issue: The Governmental Department failed to comply with reporting requirements for ALN 15.030 and ALN 21.027, leading to a material weakness in internal controls.
  • Impacted Requirements: Federal Financial Reports for ALN 15.030 were not reconciled with the general ledger, and required reports for ALN 21.027 were not provided for audit review.
  • Recommended Follow-Up: Establish procedures to ensure accurate and complete reporting, including quarterly reconciliations and a formal policy for program-specific requirements.

Finding Text

Finding 2022 – 007: Reporting (Compliance; Internal Controls Over Compliance) Material Weakness ALN 15.030 Indian Law Enforcement ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Criteria: Per the Compliance Supplement for ALN 15.030 – Indian Law Enforcement, Federal Financial Reports (SF-425, Federal Financial Report) should be reconciled to the general ledger and reported on a quarterly basis to the funding agency. Additionally, according to the Compliance Supplement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, the Governmental Department was required to submit the Project and Expenditure Report and the Recovery Plan Performance Report as of September 30, 2022. Condition: During the testing of the reporting compliance requirement for ALN 15.030 – Indian Law Enforcement, 1 of the 2 quarterly Federal Financial Reports selected for testing did not reconcile with the general ledger and upon discussion with management, no reconciliation or evidence for the disagreement was provided. During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we requested the Project and Expenditure Report and the Recovery Plan Performance Report, neither of which were provided for our audit review. Questioned Costs: None. Cause: The Governmental Department did not maintain sufficient appropriate documentation supporting amounts being reported on the quarterly Federal Financial Reports as it relates to ALN 15.030 – Indian Law Enforcement. The Governmental Department did not understand the reporting requirements or did not maintain sufficient appropriate documentation related to the reporting requirements for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Effect: The Governmental Department is not in compliance with the reporting requirements set forth by the Uniform Guidance Compliance Supplement as it relates to ALN 15.030 – Indian Law Enforcement and ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Recommendation: We recommend that the Governmental Department establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures should include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 15.030 – Indian Law Enforcement, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, we recommend that the Governmental Department review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Categories

Reporting

Other Findings in this Audit

  • 520662 2022-005
    - Repeat
  • 520663 2022-007
    Material Weakness Repeat
  • 520664 2022-008
    - Repeat
  • 520665 2022-009
    Significant Deficiency Repeat
  • 520666 2022-005
    - Repeat
  • 520667 2022-008
    - Repeat
  • 520668 2022-009
    Significant Deficiency Repeat
  • 520669 2022-005
    - Repeat
  • 520670 2022-008
    - Repeat
  • 520671 2022-009
    Significant Deficiency Repeat
  • 520672 2022-005
    - Repeat
  • 520673 2022-008
    - Repeat
  • 520674 2022-009
    Significant Deficiency Repeat
  • 520675 2022-005
    - Repeat
  • 520676 2022-007
    Material Weakness
  • 520677 2022-008
    - Repeat
  • 520678 2022-009
    Significant Deficiency Repeat
  • 520679 2022-005
    - Repeat
  • 520680 2022-006
    Material Weakness Repeat
  • 520681 2022-008
    - Repeat
  • 520682 2022-009
    Significant Deficiency Repeat
  • 1097104 2022-005
    - Repeat
  • 1097105 2022-007
    Material Weakness Repeat
  • 1097106 2022-008
    - Repeat
  • 1097107 2022-009
    Significant Deficiency Repeat
  • 1097108 2022-005
    - Repeat
  • 1097109 2022-008
    - Repeat
  • 1097110 2022-009
    Significant Deficiency Repeat
  • 1097111 2022-005
    - Repeat
  • 1097112 2022-008
    - Repeat
  • 1097113 2022-009
    Significant Deficiency Repeat
  • 1097114 2022-005
    - Repeat
  • 1097115 2022-008
    - Repeat
  • 1097116 2022-009
    Significant Deficiency Repeat
  • 1097117 2022-005
    - Repeat
  • 1097119 2022-008
    - Repeat
  • 1097120 2022-009
    Significant Deficiency Repeat
  • 1097121 2022-005
    - Repeat
  • 1097122 2022-006
    Material Weakness Repeat
  • 1097123 2022-008
    - Repeat
  • 1097124 2022-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $14.20M
20.205 Highway Planning and Construction $1.97M
93.575 Child Care and Development Block Grant $1.70M
15.030 Indian Law Enforcement $1.60M
15.024 Indian Self-Determination Contract Support $681,460
93.600 Head Start $674,261
15.031 Indian Community Fire Protection $526,334
21.019 Coronavirus Relief Fund $439,755
93.568 Low-Income Home Energy Assistance $430,201
93.441 Indian Self-Determination $392,065
66.926 Indian Environmental General Assistance Program (gap) $384,199
84.027 Special Education Grants to States $312,172
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $308,944
20.509 Formula Grants for Rural Areas and Tribal Transit Program $295,657
15.141 Indian Housing Assistance $276,560
15.025 Services to Indian Children, Elderly and Families $264,105
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $250,032
15.113 Indian Social Services Welfare Assistance $247,330
10.760 Water and Waste Disposal Systems for Rural Communities $207,264
15.114 Indian Education Higher Education Grant $206,718
15.029 Tribal Courts $203,014
17.265 Native American Employment and Training $188,805
66.605 Performance Partnership Grants $186,302
15.048 Bureau of Indian Affairs Facilities Operations and Maintenance $164,496
15.020 Aid to Tribal Governments $90,571
15.036 Indian Rights Protection $72,584
15.108 Indian Employment Assistance $71,826
66.817 State and Tribal Response Program Grants $71,293
15.904 Historic Preservation Fund Grants-in-Aid $64,123
15.039 Fish, Wildlife, and Parks Programs on Indian Lands $52,406
16.750 Support for Adam Walsh Act Implementation Grant Program $51,280
10.U01 Lewis & Clark Project Equipment $50,560
15.144 Indian Child Welfare Act Title II Grants $48,221
11.302 Economic Development Support for Planning Organizations $45,552
93.556 Marylee Allen Promoting Safe and Stable Families Program $42,930
84.181 Special Education-Grants for Infants and Families $35,500
15.034 Agriculture on Indian Lands $31,367
10.567 Food Distribution Program on Indian Reservations $26,073
93.933 Demonstration Projects for Indian Health $20,204
97.U01 Fema Proceeds $19,583
93.645 Stephanie Tubbs Jones Child Welfare Services Program $15,328
93.658 Foster Care Title IV-E $13,254
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $12,626
93.569 Community Services Block Grant $11,303
21.024 Community Development Financial Institutions Rapid Response Program (cdfi Rrp) $4,644
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1,536
10.769 Rural Business Enterprise Grants $303
66.U01 Ppg-Idc $98
93.788 Opioid Str $-18,543