Finding 1208168 (2023-004)

Federal Program Information: Funding agency: Department of the Interior - Bureau of Indian Affairs Title: Endangered Species on Indian Lands AL number: 15.051 Award year and number: 2023 A23AV00371 Criteria or Specific Requirement: The grant award agreement requires semi-annual financial reporting to be submitted to the awarding agency within 25 days after the end of the semi-annual period. Condition: The Organization did not provide evidence the SF-425s were completed and submitted within the required due date. Context: We requested to review a copy of the semi-annual grant reports for the 15.051 program and the Organization was unable to produce evidence the reports were prepared and submitted timely. Questioned Costs: None. Effect: The major program is out of compliance with reporting requirements and the Organization may not be allowed to draw down funding in the payment management system until reporting is caught up on semi-annual reports. Cause: The Organization does not have adequate internal controls in place for reporting. Repeat: Yes - Years as Repeat Finding: Three Auditor's Recommendation: The Organization should create internal controls over reporting that require submitting reports by reporting due date and provide support for balances within the report. View of Responsible Officials: Establish and maintain robust internal controls to ensure timely and accurate grant reporting.