Finding Text
Finding 2024-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting
Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number
2024 U.S. Environmental Protection Agency Indian General Assistance Program GA-01J83701 66.926
Criteria or Specific Requirements The Council is required to submit closeout documentation within 90 or 120 days after the expiration of the agreement’s budget period (as determined by the terms and conditions of the award).
Condition and Context The budget period for Hughes Village Council’s EPA IGAP grant number GA-01J83701 ended September 30, 2024. Close out documents for this award were due by January 28, 2025 (120 days after the end of the budget period). Huges Village Council did not file the required closeout documents within the 120 day period.
Cause Controls were not in place to ensure that EPA IGAP closeout documents were filed within the required timeframe.
Effect or Potential Effect Late filing of closeout documents could jeopardize or slow down future funding.
Questioned Costs None.
Identification as a repeat finding Not a repeat finding.
Recommendation We recommend the Council implement internal control procedures to ensure timely filing of required closeout documents to the EPA.
Views of Responsible Officials Management concurs with the findings. See corrective action plan for more information.