FAC Explorer

Finding 1173025 (2023-007)

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 prepare an accurate Schedule of Expenditures of Federal Awards (SEFA), leading to discrepancies in reported federal expenditures.
  • Impacted Requirements: Compliance with Uniform Guidance 2 CFR §200.510 was not met, specifically regarding the accurate listing of federal programs and expenditures.
  • Recommended Follow-Up: Implement training on SEFA requirements and establish a review process to ensure accurate reporting and reconciliation with the general ledger.

Finding Text

Finding 2023 – 007: Reporting: Preparation of the Schedule of Expenditures of Federal Awards (SEFA), (Repeat Finding: 2019-007, 2020-007, 2021-006 and 2022-008) Criteria: Uniform Guidance 2 CFR §200.510 requires an auditee to “prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements [that]… at a minimum shall…list individual Federal programs by Federal agency… [and] provide total Federal awards expenditures for each individual Federal program and the Assistance Listing Number (ALN) or other identifying number when the ALN information is not available.” In accordance with Uniform Guidance, the Governmental Department is required to maintain a structure of internal control to ensure compliance with applicable reporting requirements. Condition: During fiscal year 2023, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s federal expenditures. There were differences noted in reconciling expenditures from the original SEFA to the trial balance. These errors were corrected through adjustments proposed as part of the audit, and the final version of the SEFA reconciles to the Governmental Department’s general ledger. Questioned Costs: None Cause: Insufficient training or understanding of Uniform Guidance, including some of the required elements of the SEFA, contributed to this finding. Effect: The Governmental Department could not produce an accurate and timely SEFA, which required additional effort and resources by the Governmental Department and auditor during the audit process. Recommendation: We recommend that the Governmental Department becomes familiar with the SEFA reporting elements required by Uniform Guidance and develop and implement a review process to ensure compliance with those reporting requirements. These processes and controls should include reconciling SEFA federal expenditures to the current year general ledger expenditures and reviewing other grant related information to ensure accuracy. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Corrective Action Plan

2023 - 007: Reporting: Preparation of the Schedule of Expenditures and Federal Awards (SEFA) (Repeat Finding:2019-007 and 2020-007, 2021-006 and 2022-008) Condition: During fiscal year 2023, the Governmental Department did not have sufficient controls to ensure the SEFA accurately reflected each award’s federal expenditures. There were differences noted in reconciling expenditures from the original SEFA to the trial balance. These errors were corrected through adjustments proposed as part of the audit, and the final version of the SEFA reconciles to the Governmental Department’s general ledger. Corrective Action Plan: Management of the Tribe realizes the importance of the SEFA and will be sure that the SEFA matches the general ledger and accurately reflects each awards federal expenses. With moving reconciliation processes to monthly from annual this will greatly increase the accuracy of the SEFA.

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
  • 1173016 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
  • 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