Finding 1156978 (2024-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2025-09-30

Audit: 369286

Organization: Wiyot Tribe (CA)

Auditor: Blue Arrow

AI Summary

Core Issue: The Tribe failed to submit required semi-annual progress reports for the WI Soulatlouy Curriculum Development Grant on time.
Impacted Requirements: Timely submission of reports as mandated by ALN 93.587, with significant delays noted for both reporting periods.
Recommended Follow-Up: Enhance internal controls for monitoring report submissions, ensure proper documentation, and conduct regular compliance checks.

Finding Text

Finding 2024-002 – Reporting (Significant Deficiencies in Internal Controls over Compliance) (Prior Year Finding 2023-003) Information on the Major Programs Affected Major Program #93.587 WI Soulatlouy Curriculum Development Award Number Period Report Type Due Date Submission Date 90NL0689 01/01/2024 - 06/30/2024 Semiannual progress report 7/30/2024 06/18/2025 90NL0689 07/01/2024 - 12/31/2024 Semiannual progress report 1/30/2025 6/25/2025 Criteria As required under ALN 93.587 (WI Soulatlouy Curriculum Development), the grantee must submit timely semi-annual progress reports by the required due dates, as shown in the table above. Condition/Context We noted that in fiscal year 2024, the Tribe did not submit the semi-annual progress reports under ALN #93.587 WI Soulatlouy Curriculum Development Grant on time. The January–June 2024 report was filed on June 18, 2025, after the July 30, 2024 due date, and the July–December 2024 report was filed on June 25, 2025, after the January 30, 2025 due date. Cause The Tribe did not have adequate monitoring controls to ensure the timely completion and submission of required reports. Effect The Tribe is not in compliance with the reporting requirements of the grant, increasing the risk of future noncompliance and potential impact on continued funding. Recommendation We recommend that the Tribe strengthen its internal control processes over reporting to ensure timely submission of reports, maintain proper documentation (including submission dates and signatures), and perform ongoing monitoring to ensure compliance with grant requirements.

Corrective Action Plan

Management’s Response The Department Director changed in April of 2024, mid grant. The Director was unable to access the portal needed to submit reports. The process to change the PI for this grant, which started in 2024, took some time for the grantor to complete. After gaining access, reports were finally submitted in June 2025. The Tribe has implemented an online grant management system (CGMS) to accurately record and track all approved grants. This system enables department directors to generate reports within the platform and notify responsible parties via email for each report. The TA oversees these reports and can identify those that have not been submitted, reminding responsible parties to meet deadlines. With enhanced internal controls, the Tribe has successfully submitted nearly all required FFRs and PPRs on time. This system also helps onboard new directors of their grant requirements, documents and report deadlines. Another step the Tribe took to prevent such findings was developing a grant application checklist. The Tribal Administrator created a checklist, approved by the Tribal Council, to guide Department Directors on how to apply for grants and meet their requirements, including reporting. We will address this finding by establishing a clear grant report procedure which will outline step by step procedures required by the Tribe's Fiscal Management policies. Anticipated Completion Date December 31, 2025 Responsible Party Michelle Vassel, Tribal Administrator Farzad Forouhar, Fiscal Manager

Other Findings in this Audit

1156977 2024-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
84.299	Indian Education -- Special Programs for Indian Children	$422,871
66.605	Performance Partnership Grants	$274,013
93.587	Promote the Survival and Continuing Vitality of Native American Languages	$245,827
15.015	Good Neighbor Authority	$238,143
15.021	Consolidated Tribal Government	$212,687
15.024	Indian Self-Determination Contract Support	$187,887
93.671	Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services	$126,281
15.904	Historic Preservation Fund Grants-in-Aid	$86,918
16.841	Voca Tribal Victim Services Set-Aside Program	$86,132
15.032	Indian Economic Development	$64,596
11.438	Pacific Coast Salmon Recovery Pacific Salmon Treaty Program	$56,041
21.032	Local Assistance and Tribal Consistency Fund	$36,316
21.027	Coronavirus State and Local Fiscal Recovery Funds	$33,418
45.308	Native American/native Hawaiian Museum Services Program	$31,456
93.U03	Sanitation Construction	$24,778
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$24,588
20.205	Highway Planning and Construction	$24,345
15.639	Tribal Wildlife Grants	$21,184
11.029	Tribal Broadband Connectivity Program	$20,922
93.054	National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians	$13,228
15.144	Indian Child Welfare Act Title II Grants	$10,985
10.719	Infrastructure Investment and Jobs Act Firewood Bank Program	$10,000
15.U04	Apex Electrofisher Grant	$9,978
93.047	Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians	$8,869
93.497	Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports	$6,333
21.026	Homeowner Assistance Fund	$5,609
15.020	Aid to Tribal Governments	$3,657
93.391	Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises	$3,333
14.867	Indian Housing Block Grants	$3,268
15.U03	Bia Attorney Fees	$2,539
15.113	Indian Social Services Welfare Assistance	$2,286
93.569	Community Services Block Grant	$2,275
93.575	Child Care and Development Block Grant	$1,495
15.114	Indian Education Higher Education Grant	$1,114
93.053	Nutrition Services Incentive Program	$787
93.596	Child Care Mandatory and Matching Funds of the Child Care and Development Fund	$644
15.033	Road Maintenance Indian Roads	$30
11.427	Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program	$-280