FAC Explorer

Finding 1151719 (2023-010)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-08-29
Audit: 365312
Organization: Standing Rock Sioux Tribe (ND)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: The Tribe failed to conduct required character investigations for employees in positions involving contact with Indian children and did not provide necessary training for childcare providers.
  • Impacted Requirements: Noncompliance with the Indian Child Protection Act (ALN 93.441) and CCDF plan requirements (ALN 93.575) could lead to federal sanctions.
  • Recommended Follow-Up: Implement supervisory reviews for character investigations and establish monitoring controls to ensure training and health/safety compliance for childcare providers.

Finding Text

AL Numbers: 93.441, 93.575 Name of Federal Program or Cluster: Indian Self-Determination – Indian Health Services (IHS) and COVID-19 IHS, Child Care and Development Block Grant – CCDF Cluster and COVID-19 CCDF Cluster Award Number: HHS-I-241-2021-0002, 21PANDCCDF, 22PANDCCDD, 23PANDCCDD Award Year: 2021, 2022, 2023 Criteria – ALN 93.441 – The Indian Child Protection and Family Violence Prevention Act, 25 USC 3207, requires tribes and tribal organizations that receive funds under the ISDEAA to conduct an investigation of the character of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over, Indian children (25 U.S.C. § 3207(c); 34 U.S.C. § 20351). Each Indian tribe or tribal organization that receives funding shall: 1) Conduct an investigation of the character of each individual who is employed, or is being considered for employment, by such tribe or tribal organization in a position that involves regular contact with, or control over, Indian children; and 2) Employ individuals in those positions only if the individuals meet standards of character no less stringent than those prescribed under subsection (a) of this section, as the Indian tribe or tribal organization shall establish. ALN 93.575 – As part of their CCDF plans, lead agencies must certify that procedures are in effect (e.g., monitoring and enforcement) to ensure that providers serving children who receive subsidies comply with all applicable health and safety requirements. Condition and context – ALN 93.441 – Of the 61 employees paid by the Tribe’s Indian Self-Determination program during fiscal year 2023 that would require character investigations, we used a random sample selection methodology to select and test 13 employee files for testing. We noted 5 employees files had insufficient evidence that character investigations were performed. Additionally for all 13 employee files reviewed, we noted there was no evidence of review or other internal controls over the results of the character investigations. ALN 93.575 – The Tribe’s CCDF plan document states that specific initial and ongoing training requirements are required of childcare providers. There was no evidence of training provided during fiscal year 2023. Cause – Inadequate internal controls over these special test requirements may have led to this finding. Questioned costs – There are no questioned costs to report related to this finding. Effect – Federal agencies may impose sanctions due to noncompliance with these requirements. Repeat finding – This is a repeat finding for the CCDF Cluster ALN 93.575 and was reported in the prior year as finding 2022-009. Recommendation – Human Resources should implement a supervisory review over character investigations for all employees that fall under ISDEAA requirements. Additionally, the CCDF program should implement a monitoring control to ensure ongoing training requirements and health and safety requirements for childcare providers are being met on an annual basis. Views of responsible officials and planned corrective actions – ALN 93.441: The Tribe’s HR Department will develop and implement policies and procedures requiring that character investigations be performed for all program personnel. In addition, notation of the appropriate independent verification will be clearly notated. ALN 93.575: The Program hired a Training Monitor. The Training Monitor is responsible for scheduling training and ensuring all providers are up to date on training that is required by the CCDF program. The documentation will be kept on file.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties

Other Findings in this Audit

  • 575270 2023-006
    Material Weakness
  • 575271 2023-009
    Material Weakness
  • 575272 2023-008
    Material Weakness Repeat
  • 575273 2023-004
    Material Weakness Repeat
  • 575274 2023-006
    Material Weakness Repeat
  • 575275 2023-010
    Material Weakness Repeat
  • 575276 2023-005
    Significant Deficiency
  • 575277 2023-010
    Material Weakness
  • 575278 2023-005
    Significant Deficiency
  • 575279 2023-010
    Material Weakness
  • 575280 2023-008
    Material Weakness Repeat
  • 575281 2023-003
    Material Weakness Repeat
  • 575282 2023-004
    Material Weakness Repeat
  • 575283 2023-007
    Material Weakness Repeat
  • 575284 2023-009
    Material Weakness Repeat
  • 575285 2023-003
    Material Weakness Repeat
  • 575286 2023-004
    Material Weakness Repeat
  • 575287 2023-007
    Material Weakness Repeat
  • 575288 2023-009
    Material Weakness Repeat
  • 1151712 2023-006
    Material Weakness
  • 1151713 2023-009
    Material Weakness
  • 1151714 2023-008
    Material Weakness Repeat
  • 1151715 2023-004
    Material Weakness Repeat
  • 1151716 2023-006
    Material Weakness Repeat
  • 1151717 2023-010
    Material Weakness Repeat
  • 1151718 2023-005
    Significant Deficiency
  • 1151720 2023-005
    Significant Deficiency
  • 1151721 2023-010
    Material Weakness
  • 1151722 2023-008
    Material Weakness Repeat
  • 1151723 2023-003
    Material Weakness Repeat
  • 1151724 2023-004
    Material Weakness Repeat
  • 1151725 2023-007
    Material Weakness Repeat
  • 1151726 2023-009
    Material Weakness Repeat
  • 1151727 2023-003
    Material Weakness Repeat
  • 1151728 2023-004
    Material Weakness Repeat
  • 1151729 2023-007
    Material Weakness Repeat
  • 1151730 2023-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.518 Garrison Diversion Unit $8.60M
15.021 Consolidated Tribal Government $6.76M
93.445 Indian Health Service Sanitation Facilities Construction Program $5.98M
93.600 Head Start $3.99M
21.027 Coronavirus State and Local Fiscal Recovery Funds - Covid-19 $3.80M
93.575 Child Care and Development Block Grant - Covid-19 $3.01M
93.441 Indian Self-Determination $3.00M
10.760 Water and Waste Disposal Systems for Rural Communities $2.54M
93.568 Low-Income Home Energy Assistance $2.36M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children - Covid-19 $2.33M
21.019 Coronavirus Relief Fund - Covid-19 $1.83M
93.563 Child Support Services $1.26M
15.033 Road Maintenance Indian Roads $912,313
15.108 Indian Employment Assistance $681,076
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $562,453
10.567 Food Distribution Program on Indian Reservations $478,505
93.237 Special Diabetes Program for Indians Diabetes Prevention and Treatment Projects $392,808
20.205 Highway Planning and Construction $344,685
84.181 Special Education-Grants for Infants and Families $315,338
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $259,131
84.027 Special Education Grants to States $258,737
15.151 Education Enhancements $257,143
15.040 Real Estate Programs Indian Lands $255,997
15.065 Safety of Dams on Indian Lands $232,414
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $226,022
15.037 Water Resources on Indian Lands $225,442
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $216,377
15.141 Indian Housing Assistance $214,422
93.600 Head Start - Covid-19 $194,547
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $190,578
66.605 Performance Partnership Grants $145,273
84.250 American Indian Vocational Rehabilitation Services $135,989
66.817 State and Tribal Response Program Grants $134,852
15.021 Consolidated Tribal Government - Covid-19 $132,084
16.750 Support for Adam Walsh Act Implementation Grant Program $130,446
93.959 Block Grants for Prevention and Treatment of Substance Abuse $120,682
16.585 Treatment Court Discretionary Grant Program $119,646
93.586 State Court Improvement Program $115,779
15.904 Historic Preservation Fund Grants-in-Aid $97,347
15.051 Endangered Species on Indian Lands $90,830
93.556 Marylee Allen Promoting Safe and Stable Families Program $81,327
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $77,693
15.020 Aid to Tribal Governments $76,952
15.U01 Public Law 102-477 Program $73,979
93.053 Nutrition Services Incentive Program $69,137
89.001 National Archives Reference Services Historical Research $65,302
16.841 Voca Tribal Victim Services Set-Aside Program $59,837
11.307 Economic Adjustment Assistance - Covid-19 $56,250
66.296 Clean Air Act $54,924
93.645 Stephanie Tubbs Jones Child Welfare Services Program $47,716
93.441 Indian Self-Determination - Covid-19 $40,595
15.562 Dixie Valley Water Export Study $36,704
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $31,703
30.009 Employment Discrimination Project Contracts_indian Tribes $26,955
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $26,086
11.300 Investments for Public Works and Economic Development Facilities $21,615
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $16,499
15.113 Indian Social Services Welfare Assistance $14,968
84.299 Indian Education -- Special Programs for Indian Children $14,392
14.862 Indian Community Development Block Grant Program $12,000
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $7,029
93.424 Non-Aca/pphf—building Capacity of the Public Health System to Improve Population Health Through National Nonprofit Organizations $6,600
14.218 Community Development Block Grants/entitlement Grants $3,900
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs - Covid-19 $2,661
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $1
93.569 Community Services Block Grant - Covid-19 $-1
64.035 Veterans Transportation Program $-6,830
93.568 Low-Income Home Energy Assistance - Covid-19 $-88,609
15.152 Land Buy-Back for Tribal Nations $-90,579