FAC Explorer

Finding 1132148 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-04-23
Audit: 354339
Organization: Cheyenne and Arapaho Tribes (OK)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: Inadequate review process for SF-425 reports, lacking necessary signatures and dates.
  • Impacted Requirements: Management must maintain effective internal controls for accurate financial reporting.
  • Recommended Follow-Up: Implement policies to ensure all SF-425 reports are properly reviewed and documented before submission.

Finding Text

Finding: Reporting (Significant Deficiency) Federal Assistance Listing Number 10.567 – Food Distribution Program on Indian Reservations Award Number – 202020Q900346, 202120Q900346, 202121Q520646, 202222Q520646, & 202323Q520646; Award Year 2020, 2021, & 2022 Federal Assistance Listing Number 14.862 – Indian Community Development Block Grant Award Numbers – B-18-SR-40-0584, B-19-SR-40-0584; Award Years 2018, 2019 Federal Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds Award Numbers – 8L-SS-2021-0901-001; Award Year 2021 Federal Assistance Listing Number 93.600 - Head Start Award Numbers - 90CI010014-03-00 & 90CI010014-03-02; Award Year 2022 Award Numbers - 90CI010014-03-00 & 90CI010014-03-02; Award Year 2022 Federal Assistance Listing Numbers 93.575 and 93.596 - CCDF Cluster Award Numbers - 21PBOKCSC6, 21POOKCDC6, 21PBOKCCC5, 21PBOKCCDF, 20PBOKCCDD, 20PBOKCCDF, 22PBOKCCDD, 22PBOKCCDF; Award Years 2020, 2021, 2022 Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Effective internal controls are an important component of a system that helps ensure transactions are recorded timely and in the proper reporting period, thereby providing accurate financial data. Condition: The review of SF-425 reports was not supported by reviewer signature and date. Questioned Costs: None. Context: One quarterly SF-425 was reviewed from each of the five major programs. A non-statistical sampling methodology was used to select the samples. Effect: Failure to properly review SF-425 reports could result in inaccuracies going undetected and incorrect information being submitted to awarding agencies. Cause: The Department was not consistently documenting the review the SF-425 reports before submission. Identification as a Repeat Finding: N/A Recommendation: The Department should continue to develop and implement policies and procedures to ensure all SF-425 reports have been reviewed and such review is documented to ensure accuracy. Views of Responsible Officials: The Department agrees with the finding. See separate report for planned corrective actions.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 555696 2022-004
    Material Weakness
  • 555697 2022-004
    Material Weakness
  • 555698 2022-005
    Significant Deficiency
  • 555699 2022-005
    Significant Deficiency
  • 555700 2022-005
    Significant Deficiency
  • 555701 2022-005
    Significant Deficiency
  • 555702 2022-005
    Significant Deficiency
  • 555703 2022-005
    Significant Deficiency
  • 555704 2022-005
    Significant Deficiency
  • 555705 2022-005
    Significant Deficiency
  • 555706 2022-005
    Significant Deficiency
  • 555707 2022-005
    Significant Deficiency
  • 555708 2022-006
    Significant Deficiency Repeat
  • 555709 2022-006
    Significant Deficiency Repeat
  • 555710 2022-006
    Significant Deficiency Repeat
  • 555711 2022-007
    -
  • 555712 2022-007
    -
  • 555713 2022-008
    -
  • 555714 2022-008
    -
  • 1132138 2022-004
    Material Weakness
  • 1132139 2022-004
    Material Weakness
  • 1132140 2022-005
    Significant Deficiency
  • 1132141 2022-005
    Significant Deficiency
  • 1132142 2022-005
    Significant Deficiency
  • 1132143 2022-005
    Significant Deficiency
  • 1132144 2022-005
    Significant Deficiency
  • 1132145 2022-005
    Significant Deficiency
  • 1132146 2022-005
    Significant Deficiency
  • 1132147 2022-005
    Significant Deficiency
  • 1132149 2022-005
    Significant Deficiency
  • 1132150 2022-006
    Significant Deficiency Repeat
  • 1132151 2022-006
    Significant Deficiency Repeat
  • 1132152 2022-006
    Significant Deficiency Repeat
  • 1132153 2022-007
    -
  • 1132154 2022-007
    -
  • 1132155 2022-008
    -
  • 1132156 2022-008
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.24M
93.575 Child Care and Development Block Grant $1.65M
20.205 Highway Planning and Construction $1.14M
15.114 Indian Education Higher Education Grant $1.03M
15.025 Services to Indian Children, Elderly and Families $938,881
84.299 Indian Education - Special Programs for Indian Children $839,504
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $751,720
93.237 Special Diabetes Program for Indians Diabetes Prevention and Treatment Projects $712,405
15.U01 477 Cluster (plan Year 1/1/2020-12/31/2023 $677,024
21.019 Coronavirus Relief Fund $650,424
93.441 Indian Self-Determination $553,439
84.250 American Indian Vocational Rehabilitation Services $538,085
15.130 Indian Education Assistance to Schools $532,440
10.567 Food Distribution Program on Indian Reservations $492,736
93.788 Opioid Str $476,392
14.862 Indian Community Development Block Grant Program $420,952
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $372,080
15.020 Aid to Tribal Governments $310,735
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $305,643
93.568 Low-Income Home Energy Assistance $300,039
15.029 Tribal Courts $288,925
16.582 Crime Victim Assistance/discretionary Grants $268,008
15.144 Indian Child Welfare Act Title II Grants $265,523
11.307 Economic Adjustment Assistance $235,042
15.035 Forestry on Indian Lands $228,559
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $224,609
20.509 Formula Grants for Rural Areas and Tribal Transit Program $158,689
16.750 Support for Adam Walsh Act Implementation Grant Program $132,254
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $116,809
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $115,526
16.608 Tribal Justice Systems $111,102
15.904 Historic Preservation Fund Grants-in-Aid $104,704
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $104,585
93.495 Community Health Workers for Public Health Response and Resilient $93,016
66.926 Indian Environmental General Assistance Program (gap) $88,002
93.612 Native American Programs $83,369
10.594 Food Distribution Program on Indian Reservations Nutrition Education Grants $78,216
93.600 Head Start $72,018
16.024 Tribal Sexual Assault Services Program $67,387
16.841 Voca Tribal Victim Services Set-Aside Program $61,973
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $57,215
66.038 Training, Investigations, and Special Purpose Activities of Federally-Recognized Indian Tribes Consistent with the Clean Air Act (caa), Tribal Sovereignty and the Protection and Management of Air Quality $54,316
93.556 Marylee Allen Promoting Safe and Stable Families Program $50,533
93.499 Low Income Household Water Assistance Program $41,768
93.645 Stephanie Tubbs Jones Child Welfare Services Program $39,502
93.569 Community Services Block Grant $34,068
15.922 Native American Graves Protection and Repatriation Act $26,450
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $9,079
15.156 Tribal Climate Resilience $6,663
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $6,560
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $2,182
15.954 National Park Service Conservation, Protection, Outreach, and Education $1,599
84.415 Indian Education National Activities (state Tribal Education Partnership (step) and Native American Language (nal) $1,214
84.060 Indian Education Grants to Local Educational Agencies $433