FAC Explorer

Finding 1173018 (2023-006)

Material Weakness Repeat Finding
Requirement
L
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 provide general ledger backup for the Project and Expenditure Report, impacting compliance with reporting requirements for ALN 21.027.
  • Impacted Requirements: This finding highlights a significant deficiency in maintaining documentation as required by the Uniform Guidance Compliance Supplement.
  • Recommended Follow-Up: Establish procedures to ensure reports are accurate and supported by reconciled documentation, and develop a formal policy for program-specific reporting requirements.

Finding Text

Finding 2023 – 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2014-004, 2015-008, 2016-005, 2017-006, 2018-005, 2019-006, 2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Criteria: Per the Compliance Supplement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, the Governmental Department was required to submit the Project and Expenditure Report as of September 30, 2023. Condition: During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we noted that the necessary reports were filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Questioned Costs: None. Cause: The Governmental Department did not maintain sufficient appropriate documentation related to the reporting requirements for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Effect: The Governmental Department is not in compliance with the reporting requirements set forth by the Uniform Guidance Compliance Supplement as it relates to ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Recommendation: We recommend that the Governmental Department establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures should include reconciling financial information to the general ledger and verifying the accuracy of the Project and Expenditure Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, we recommend that the Governmental Department review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Corrective Action Plan

2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we noted that the necessary reports were filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

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
  • 1173016 2023-004
    Material Weakness Repeat
  • 1173017 2023-005
    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