FAC Explorer

Finding 1162280 (2022-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-11-13
Audit: 372097
Organization: Round Valley Indian Tribes (CA)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: The Tribes lack effective internal controls, leading to missing required financial reports for federal programs.
  • Impacted Requirements: Non-compliance with 2 CFR 200.303 and failure to submit SF-425 and Federal Funding Accountability reports.
  • Recommended Follow-Up: Review grant terms, implement monitoring procedures, and enhance training to ensure timely report submissions.

Finding Text

Reporting – Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria – Per 2 CFR 200.303, the Tribes must “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award”. Condition and context – We selected a statistically valid random sample of financial reports required to be submitted for the programs and found the following: ALN 15.021: Consolidated Tribal Governments • The Tribes were unable to provide documentation indicating that the required SF-425 Federal Financial Reports were submitted for the program. • The Tribes were unable to provide documentation indicating that the required Federal Funding Accountability and Transparency Act Reports were submitted for the program. ALN 15.035: Forestry on Indian Lands • The Tribes were unable to provide documentation indicating that the required SF-425 Federal Financial Reports were submitted for the program. Questioned costs – There were no reportable instances of questioned costs. Cause – The Tribes do not have a process in place to ensure reports are prepared and submitted to the funding agency. Effect – Required performance and special reports were not submitted. Repeat finding – This was not reported as a finding for ALN 15.021 and ALN 15.035 in the prior year. Recommendation – The Tribes should review the terms and conditions of all grant awards to ensure they have an understanding of all reporting requirements necessary under each grant. Additionally, the Tribes should implement policies and procedures to monitor reporting deadlines to ensure that reports are prepared and submitted as applicable. Views of responsible officials and planned corrective action: The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management.

Corrective Action Plan

The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management. James Russ, Tribal Business Administrator, Wendy Wilson, Interim CFO and Sonia Horne, Grants and Contracts Accountant December 31, 2025

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1162274 2022-005
    Material Weakness Repeat
  • 1162275 2022-007
    Material Weakness Repeat
  • 1162276 2022-007
    Material Weakness Repeat
  • 1162277 2022-005
    Material Weakness Repeat
  • 1162278 2022-004
    Material Weakness Repeat
  • 1162279 2022-005
    Material Weakness Repeat
  • 1162281 2022-004
    Material Weakness Repeat
  • 1162282 2022-006
    Material Weakness Repeat
  • 1162283 2022-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.29M
21.027 COVD-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.08M
15.035 FORESTRY ON INDIAN LANDS $1.05M
20.205 ROADS FAST ACT - HIGHWAY PLANNING AND CONSTRUCTION CLUSTER $1.02M
15.021 COVID-19 CONSOLIDATED TRIBAL GOVERNMENT $742,121
11.029 TRIBAL BROADBAND CONNECTIVITY PROGRAM $481,678
93.596 ADMINISTRATION FOR CHILDREN AND FAMILIES: CCDF - MANDATORY $396,140
21.019 COVID- 19 CORONAVIRUS RELIEF FUND $362,778
93.575 ADMINISTRATION FOR CHILDREN AND FAMILIES: CCDF - DISCRECTIONARY $341,942
93.600 HEAD START CLUSTER $315,536
93.047 TITLE VI - SPECIAL PROGRAMS FOR THE AGING $230,849
16.583 INDIAN CHILD WELFARE IMPROVEMENT PROJECT $219,443
93.445 INDIAN HEALTH SERVICE SANITATION FACILITIES CONSTRUCTION PROGRAM $198,616
15.029 TRIBAL COURTS $175,254
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $138,636
15.021 CONSOLIDATED TRIBAL GOVERNMENT $127,060
15.144 INDIAN CHILD WELFARE ACT TITLE II GRANTS $111,431
15.514 BUREAU OF RECLAMATION - WATER SMART $102,273
15.904 TRIBAL HISTORICAL PRESERVATION OFFICER $74,554
15.156 TRIBAL CLIMATE RESILIENCE $30,057
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $18,450
16.U01 PUBLIC SAFETY POWER SHUTOFF $16,650
93.600 COVID-19 HEADSTART CLUSTER $16,272
11.302 ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS $15,142
93.575 COVID-19 ADMINISTRATION FOR CHILDREN AND FAMILIES: CCDF - DISCRETIONARY $14,386
15.040 REAL ESTATE PROGRAMS INDIAN LANDS $12,072
10.558 CHILD AND ADULT CARE FOOD PROGRAM $10,970
93.047 COVID-19 TITLE VI - SPECIAL PROGRAMS FOR THE AGING $10,739
15.160 BIA WILDLAND URBAN INTERFACE COMMUNITY FIRE ASSISTANCE $3,000
15.034 AGRICULTURE ON INDIAN LANDS $1,809
66.419 WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT $179
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $59