Finding Text
Reporting
Material Weakness in Internal Control over Compliance and Immaterial
Instance of Noncompliance
Federal Agency: U.S. Department of Health and Human Services
CFDA Number: 93.594
Program Name: Tribal Work Grants
Criteria
A good system of internal accounting control contemplates an adequate system for ensuring that
all reports are completed and submitted accurately.
Condition
During the course of our engagement, we noted that the controls surrounding the reporting
function of these programs were not being properly segregated. There was no review being
performed to ensure that all required reports were submitted accurately. We also noted two SF-
425 reports were not submitted prior to the deadline.
Cause
The Tribe does not have an internal control system designed to ensure all reports are submitted
timely and are reviewed by an individual separate from the person preparing the reports.
Effect
The control deficiency could result in the Tribe’s reports within these programs not being
completed accurately or filed on time.
Questioned Costs
None reported.
Context
There were four (4) quarterly reports required to be filed during the year. All four (4) of these were
tested and were found to have segregation of duties issues. In addition, two (2) of these were
found to have been submitted after the deadline.
Recommendation
Management should put procedures in place to ensure that all reports are reviewed and
documented as well as filed timely.
Repeat Finding
This is a repeat finding of 2019-008.
Management's Response
The Tribe will work on procedures to ensure that all reports are reviewed by an individual separate
from the person preparing the report and filed timely.