Finding Text
Program Information: Assistance Listing #: 93.445 U.S. Department of Health and Human Services I.H.S. Water Tank Replacement Award Numbers: PH12-U35, RN21-15 Award Periods: 7/29/2021-7/29/2025 Criteria: Federal grant agreements and related regulations require recipients to submit “Progress/Performance Reports,” due quarterly. These reports must compare actual accomplishments to established goals and objectives, explain any variances, and summarize activities and milestones, in accordance with the terms set by the awarding agency and detailed in the grant agreement (CFR § 200.329) Condition/Context: The Tribe was unable to provide copies of the required quarterly progress/performance reports, and as a result, we could not verify whether the reports were submitted to the awarding agency as required. [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: The Tribe did not retain copies of the required performance reports, and procedures for maintaining federal reporting documentation were not consistently followed. Turnover in management likely contributed to the lack of record retention. Effect: Because the Tribe did not maintain documentation, we were unable to determine whether required performance reports were submitted. Failure to submit required reports could lead to delayed payments from the grantor or denial of eligibility for future grants from the awarding agency. Questioned Costs: None noted. This is a reporting and documentation finding; no costs are questioned. Repeat Finding: No. Recommendation: We recommend the Tribe implement a formal process to track required federal reporting deadlines and ensure that copies of all submitted reports are maintained in the grant files. This may include establishing a reporting calendar, designating a responsible staff member to complete and retain the reports, and implementing a supervisory review to ensure compliance. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.