FAC Explorer

Finding 1173016 (2023-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2026-02-10
Audit: 386455
Organization: Yankton Sioux Tribe (SD)
Auditor: WOHLENBERG RITZMAN & CO LLC

AI Summary

  • Core Issue: The Governmental Department failed to submit the data collection form by the June 30, 2024 deadline, marking a repeat finding.
  • Impacted Requirements: This non-compliance with Uniform Guidance could result in sanctions from funding sources.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of required reports within the nine-month timeframe.

Finding Text

Finding 2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005 and 2022-005) Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Governmental Department is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Governmental Department implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Corrective Action Plan

2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.

Categories

Reporting

Other Findings in this Audit

  • 1173010 2023-004
    Material Weakness Repeat
  • 1173011 2023-004
    Material Weakness Repeat
  • 1173012 2023-004
    Material Weakness Repeat
  • 1173013 2023-004
    Material Weakness Repeat
  • 1173014 2023-004
    Material Weakness Repeat
  • 1173015 2023-004
    Material Weakness Repeat
  • 1173017 2023-005
    Material Weakness Repeat
  • 1173018 2023-006
    Material Weakness Repeat
  • 1173019 2023-007
    Material Weakness Repeat
  • 1173020 2023-007
    Material Weakness Repeat
  • 1173021 2023-007
    Material Weakness Repeat
  • 1173022 2023-007
    Material Weakness Repeat
  • 1173023 2023-007
    Material Weakness Repeat
  • 1173024 2023-007
    Material Weakness Repeat
  • 1173025 2023-007
    Material Weakness Repeat
  • 1173026 2023-008
    Material Weakness Repeat
  • 1173027 2023-008
    Material Weakness Repeat
  • 1173028 2023-008
    Material Weakness Repeat
  • 1173029 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $13.12M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $3.05M
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $2.77M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $2.42M
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.18M
15.030 INDIAN LAW ENFORCEMENT $1.18M
93.600 HEAD START $895,607
15.031 INDIAN COMMUNITY FIRE PROTECTION $661,757
15.029 TRIBAL COURTS $625,893
84.027 SPECIAL EDUCATION GRANTS TO STATES $427,190
93.047 SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $345,052
15.034 AGRICULTURE ON INDIAN LANDS $301,189
15.114 INDIAN EDUCATION HIGHER EDUCATION GRANT $284,306
15.020 AID TO TRIBAL GOVERNMENTS $267,353
15.113 INDIAN SOCIAL SERVICES WELFARE ASSISTANCE $262,085
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $228,659
15.025 SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES $222,445
10.567 FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS $213,215
17.265 NATIVE AMERICAN EMPLOYMENT AND TRAINING $180,712
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $164,413
66.817 STATE AND TRIBAL RESPONSE PROGRAM GRANTS $141,181
21.019 CORONAVIRUS RELIEF FUND $128,276
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $110,976
66.605 PERFORMANCE PARTNERSHIP GRANTS $76,977
15.108 INDIAN EMPLOYMENT ASSISTANCE $76,755
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $63,857
15.144 INDIAN CHILD WELFARE ACT TITLE II GRANTS $63,577
15.036 INDIAN RIGHTS PROTECTION $61,793
15.048 BUREAU OF INDIAN AFFAIRS FACILITIES OPERATIONS AND MAINTENANCE $51,251
15.039 FISH, WILDLIFE, AND PARKS PROGRAMS ON INDIAN LANDS $51,127
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $51,016
16.750 SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM $48,565
93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM $47,214
11.302 ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS $44,163
15.037 WATER RESOURCES ON INDIAN LANDS $34,310
10.U01 LEWIS & CLARK PROJECT EQUIPMENT $26,869
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $22,180
45.311 NATIVE AMERICAN AND NATIVE HAWAIIAN LIBRARY SERVICES $19,590
93.658 FOSTER CARE TITLE IV-E $14,561
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $9,630
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $7,160
15.035 FORESTRY ON INDIAN LANDS $5,033
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $4,236
66.U01 PPG-IDC $831
93.441 INDIAN SELF-DETERMINATION $423
93.569 COMMUNITY SERVICES BLOCK GRANT $300
15.141 INDIAN HOUSING ASSISTANCE $119