FAC Explorer

Finding 1145901 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-30
Audit: 360942
Organization: Red Cliff Chippewa Housing Authority (WI)
Auditor: Midwest Professionals PLLC

AI Summary

  • Core Issue: There were significant weaknesses in the reconciliation processes for the Tribe’s financial accounts, with many accounts not reconciled on time or at all.
  • Impacted Requirements: This situation violates OMB Uniform Guidance section 200.302, which mandates accurate and timely financial reporting for federal awards.
  • Recommended Follow-Up: The Tribe should create and implement written policies for reconciliation procedures to ensure accountability and compliance.

Finding Text

Condition: A weakness existed in the overall reconciliation/tie-in procedures performed over the Tribe’s financial statement accounts for the fiscal year ended September 30, 2024. Financial accounts were either reconciled untimely or in some cases, accounts were not reconciled at all. Most of these accounts should be reconciled on a monthly basis. The major areas where reconciliation procedures were weak included: A) Beginning Balances B) Account Receivables C) Grant Receivables/Unearned Revenues D) Accounts Payable E) Payroll and Other Current Liabilities Criteria: OMB Uniform Guidance states the following in section 200.302, “(2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.327 Financial reporting and 200.328 Monitoring and reporting program performance. Cause: Lack of written policies and procedures over financial tie-in procedures that identify who is responsible for performing these tie-in/reconciliation procedures. Effect: In the course of performing the audit, the auditor recommended 20 adjusting journal entries be made to the financial statements for fiscal year ending September 30, 2024. Many of these adjustments could have been avoided if timely reconciliation and tie-in procedures had been conducted by the finance department. Many of these audit adjustments were material in nature. Recommendation: The Tribe should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. Views of Responsible Officials: See Corrective Action Plan

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 569455 2024-001
    Material Weakness Repeat
  • 569456 2024-001
    Material Weakness Repeat
  • 569457 2024-001
    Material Weakness Repeat
  • 569458 2024-001
    Material Weakness Repeat
  • 569459 2024-001
    Material Weakness Repeat
  • 569460 2024-001
    Material Weakness Repeat
  • 569461 2024-001
    Material Weakness Repeat
  • 569462 2024-001
    Material Weakness Repeat
  • 569463 2024-001
    Material Weakness Repeat
  • 569464 2024-001
    Material Weakness Repeat
  • 569465 2024-001
    Material Weakness Repeat
  • 569466 2024-001
    Material Weakness Repeat
  • 569467 2024-001
    Material Weakness Repeat
  • 569468 2024-001
    Material Weakness Repeat
  • 569469 2024-001
    Material Weakness Repeat
  • 1145897 2024-001
    Material Weakness Repeat
  • 1145898 2024-001
    Material Weakness Repeat
  • 1145899 2024-001
    Material Weakness Repeat
  • 1145900 2024-001
    Material Weakness Repeat
  • 1145902 2024-001
    Material Weakness Repeat
  • 1145903 2024-001
    Material Weakness Repeat
  • 1145904 2024-001
    Material Weakness Repeat
  • 1145905 2024-001
    Material Weakness Repeat
  • 1145906 2024-001
    Material Weakness Repeat
  • 1145907 2024-001
    Material Weakness Repeat
  • 1145908 2024-001
    Material Weakness Repeat
  • 1145909 2024-001
    Material Weakness Repeat
  • 1145910 2024-001
    Material Weakness Repeat
  • 1145911 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.441 Indian Self-Determination $5.68M
11.029 Tribal Broadband Connectivity Program $3.60M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $1.16M
14.862 Indian Community Development Block Grant Program $1.02M
93.445 Indian Health Service Sanitation Facilities Construction Program $831,357
15.066 Tribal Great Lakes Restoration Initiative $686,441
15.020 Aid to Tribal Governments $647,380
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $597,330
16.608 Tribal Justice Systems $481,010
93.592 Family Violence Prevention and Services/discretionary $459,796
15.030 Indian Law Enforcement $436,062
20.205 Highway Planning and Construction $418,418
16.582 Crime Victim Assistance/discretionary Grants $391,333
84.415 Indian Education National Activities (state Tribal Education Partnership (step) and Native American Language (nal) $383,145
15.021 Consolidated Tribal Government $372,244
93.563 Child Support Services $364,085
93.495 Community Health Workers for Public Health Response and Resilient $350,530
15.029 Tribal Courts $347,354
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $323,307
15.144 Indian Child Welfare Act Title II Grants $238,998
15.033 Road Maintenance Indian Roads $237,528
93.587 Promote the Survival and Continuing Vitality of Native American Languages $233,211
16.575 Crime Victim Assistance $210,543
11.307 Economic Adjustment Assistance $195,328
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $185,756
15.032 Indian Economic Development $176,393
93.605 Family Connection Grants $171,464
15.024 Indian Self-Determination Contract Support $169,630
16.710 Public Safety Partnership and Community Policing Grants $161,113
16.841 Voca Tribal Victim Services Set-Aside Program $158,751
93.237 Special Diabetes Program for Indians Diabetes Prevention and Treatment Projects $154,129
15.113 Indian Social Services Welfare Assistance $122,685
93.762 A Comprehensive Approach to Good Health and Wellness in Indian County – Financed Solely by Prevention and Public Health $117,700
15.025 Services to Indian Children, Elderly and Families $106,863
93.788 Opioid Str $105,996
93.268 Immunization Cooperative Agreements $105,680
10.182 Grants for Agricultural Research, Special Research Grants $100,973
15.904 Historic Preservation Fund Grants-in-Aid $100,853
10.567 Food Distribution Program on Indian Reservations $93,009
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $84,570
21.027 Coronavirus State and Local Fiscal Recovery Funds $80,887
10.352 Wildlife Services $65,497
11.429 Marine Sanctuary Program $63,152
93.959 Block Grants for Prevention and Treatment of Substance Abuse $63,083
93.556 Marylee Allen Promoting Safe and Stable Families Program $61,742
15.141 Indian Housing Assistance $61,500
10.565 Value-Added Producer Grants $51,684
10.565 Commodity Supplemental Food Program $42,258
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $41,680
93.600 Head Start $31,622
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $29,811
93.558 Temporary Assistance for Needy Families $28,795
93.575 Child Care and Development Block Grant $26,816
47.050 Geosciences $25,182
93.069 Public Health Emergency Preparedness $24,044
15.041 Environmental Management Indian $21,283
10.938 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $20,799
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $19,204
93.778 Medical Assistance Program $19,075
93.434 Every Student Succeeds Act/preschool Development Grants $18,049
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $14,919
16.596 Trible Justice Assistance $11,870
15.036 Indian Rights Protection $11,638
93.568 Low-Income Home Energy Assistance $10,932
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $10,524
93.958 Block Grants for Community Mental Health Services $8,775
15.037 Water Resources on Indian Lands $8,144
93.940 Hiv Prevention Activities Health Department Based $7,238
93.919 Cooperative Agreements for State-Based Comprehensive Breast and Cervical Cancer Early Detection Programs $6,275
84.181 Special Education-Grants for Infants and Families $5,787
10.559 Summer Food Service Program for Children $4,464
93.991 Preventive Health and Health Services Block Grant $2,700
66.920 Solid Waste Infrastructure for Recycling Infrastructure Grants $2,511
93.933 Demonstration Projects for Indian Health $1,978
93.228 Indian Health Service, Health Management Development Program $900
10.028 Conservation Outreach, Education and Technical Assistance $441
93.053 Nutrition Services Incentive Program $9
93.994 Maternal and Child Health Services Block Grant to the States $-993