Finding Text
2024 – 001
Federal Agency: Environmental Protection Agency
Federal Program Name: Indian Environmental General Assistance Program (EPA-GAP)
Assistance Listing Number: 66.926
Federal Award Identification Number and Year: 02J23001, 2024
Award Period: January 1, 2023 through December 31, 2025
Type of Finding: Significant Deficiency in Internal Control over Compliance – Reporting
Criteria or specific requirement: This award is subject to Federal Financial Reports (SF-425) and MBE/WBE Reports (EPA Form 5700-52A). Federal regulations require a system of internal control over the preparation and review of financial and performance reports prior to submission to agency.
Condition: ATNI submitted progress reports as required in the grant agreement. However, we were unable to verify documented review and approval process.
Questioned costs: None.
Context: ATNI submitted progress reports to the agency and were accepted by the agency. However, without adequate documentation, we were unable to verify ATNI’s review and approval process.
Cause: ATNI did not have a process in place to adequately document reviews and approval of reports.
Effect: Noncompliance with the reporting requirement may result in inaccurate or improper reports submitted to the agency.
Repeat Finding: No
Recommendation: We recommend ATNI implement a standardized methodology to document its internal control process over progress reporting.
Views of responsible officials: Please see the attached Management’s Corrective Action Plan.