FAC Explorer

Finding 1218981 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-06-26
Audit: 404989
Organization: Cheyenne and Arapaho Tribes (OK)
Auditor: REDW LLC

AI Summary

  • Core Issue: Internal controls were inadequate, leading to late and inaccurate submissions of federal program reports.
  • Impacted Requirements: Reports required by the U.S. Department of Treasury and Health and Human Services were not submitted on time, violating contract provisions.
  • Recommended Follow-Up: Finance Department should establish stronger internal controls and a monitoring process to ensure timely and accurate report submissions.

Finding Text

2024-004 – Reporting – Significant Deficiency Federal program information: Funding agency: U.S. Department of Treasury Title: Local Assistance and Tribal Consistency Funds Assistance listing number: 21.032 Award year: December 31, 2024 Award number: COVID-19 Funding Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster Assistance listing number: 93.600 Award year: December 31, 2024 Award number: 90CI010014-05-04 Criteria: In accordance with the program’s contract provisions, the federal programs are required to submit financial information and applicable narrative reports to the funding agencies using standard financial reporting forms. These reports are to be submitted by the required due date, be accurately completed and supported by the underlying accounting and operational records. Condition/Context: Internal control processes were not sufficient to ensure timely and accurate submission of reports. As a result, two of two sampled SF-425 reports and an annual Expenditure and Obligation Report were not submitted on time. Additionally, management was unable to reconcile one of the two SF-425 reports and the Project and Obligation Report was not properly prepared. Cause and Effect: The Department did not have appropriate controls in place to monitor reporting deadlines. As a result, the Department was not submitting required reports to each respective federal agency in a timely manner. Questioned Costs: None. Identification as a Repeat Finding: This is a repeat finding from the prior year. This finding was reported as finding 2023-004 and 2023-006 in the 2023 report. Recommendations: We recommend that the Finance Department develop and implement internal control policies and procedures that ensure required reports are filed timely. We further recommend that the Department implement a monitoring process to ensure that the reporting information is accurate and complete and filed by the required due date.. Views of Responsible Officials: Management concurs with the finding. The Department is continuing efforts to strengthen internal controls over the preparation, review, and timely submission of required federal reports. Management will continue to monitor the reporting process and implement procedures to support accurate, complete, and timely filing of required reports.

Corrective Action Plan

Approval responsibility for both Project and Expenditure Reports and Obligation and Expenditure Reports were reassigned from the Lt. Governor to the Acting Treasurer to improve the timeliness of report review and submission. For financial reports, the Department has strengthened its reporting process by requiring secondary review and approval prior to submission and will continue monitoring report preparation and filing to support timely compliance. Person Responsible: Kayla Tallbear, Acting Treasurer Estimated Completion Date: December 31, 2026

Categories

Reporting Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1218975 2024-003
    Material Weakness Repeat
  • 1218976 2024-003
    Material Weakness Repeat
  • 1218977 2024-003
    Material Weakness Repeat
  • 1218978 2024-003
    Material Weakness Repeat
  • 1218979 2024-003
    Material Weakness Repeat
  • 1218980 2024-004
    Material Weakness Repeat
  • 1218982 2024-005
    Material Weakness Repeat
  • 1218983 2024-006
    Material Weakness Repeat
  • 1218984 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $15.97M
21.032 COVID-19 - LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $3.38M
10.567 FOOD DISTRIBUTION PROGRAM ON INDIAN RESERVATIONS $2.42M
93.441 INDIAN SELF-DETERMINATION $2.09M
93.600 HEAD START $1.60M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.24M
16.596 TRIBAL JUSTICE ASSISTANCE $956,090
15.025 SERVICES TO INDIAN CHILDREN, ELDERLY AND FAMILIES $924,842
15.U01 Public Law 102-477 Program (477 Cluster) $894,729
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $892,524
93.237 SPECIAL DIABETES PROGRAM FOR INDIANS DIABETES PREVENTION AND TREATMENT PROJECTS $857,023
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $681,786
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $595,122
15.114 INDIAN EDUCATION HIGHER EDUCATION GRANT $562,886
84.415 INDIAN EDUCATION NATIONAL ACTIVITIES (STATE TRIBAL EDUCATION PARTNERSHIP (STEP) AND NATIVE AMERICAN LANGUAGE (NAL) $535,878
93.495 COVID-19 - COMMUNITY HEALTH WORKERS FOR PUBLIC HEALTH RESPONSE AND RESILIENT $467,978
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $427,805
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $426,200
93.441 COVID-19 - INDIAN SELF-DETERMINATION $418,005
15.228 BLM FUELS MANAGEMENT AND COMMUNITY FIRE ASSISTANCE PROGRAM ACTIVITIES $370,877
20.509 COVID-19 - FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $350,892
15.130 INDIAN EDUCATION ASSISTANCE TO SCHOOLS $297,536
10.182 COVID-19 - PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $248,038
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $217,283
15.029 TRIBAL COURTS $186,401
93.933 DEMONSTRATION PROJECTS FOR INDIAN HEALTH $181,253
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $167,562
15.144 INDIAN CHILD WELFARE ACT TITLE II GRANTS $151,264
15.020 COVID-19 - AID TO TRIBAL GOVERNMENTS $146,051
15.035 FORESTRY ON INDIAN LANDS $145,073
93.387 COVID-19 - NATIONAL AND STATE TOBACCO CONTROL PROGRAM $139,277
15.051 ENDANGERED SPECIES ON INDIAN LANDS $136,874
84.250 AMERICAN INDIAN VOCATIONAL REHABILITATION SERVICES $131,649
10.558 COVID-19 - CHILD AND ADULT CARE FOOD PROGRAM $131,095
16.750 SUPPORT FOR ADAM WALSH ACT IMPLEMENTATION GRANT PROGRAM $124,513
16.608 TRIBAL JUSTICE SYSTEMS $122,407
15.024 INDIAN SELF-DETERMINATION CONTRACT SUPPORT $120,662
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $105,493
93.575 COVID-19 - CHILD CARE AND DEVELOPMENT BLOCK GRANT $101,409
93.047 SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $98,416
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $96,543
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $93,204
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $91,027
93.499 LOW INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM $90,947
84.299 INDIAN EDUCATION -- SPECIAL PROGRAMS FOR INDIAN CHILDREN $87,879
93.054 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE VI, PART C, GRANTS TO INDIAN TRIBES AND NATIVE HAWAIIANS $87,601
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $83,187
15.020 AID TO TRIBAL GOVERNMENTS $81,349
66.815 BROWNFIELDS JOB TRAINING COOPERATIVE AGREEMENTS $77,935
81.254 GRID INFRASTRUCTURE DEPLOYMENT AND RESILIENCE $64,374
93.421 STRENGTHENING PUBLIC HEALTH SYSTEMS AND SERVICES THROUGH NATIONAL PARTNERSHIPS TO IMPROVE AND PROTECT THE NATION€™S HEALTH $58,106
93.671 COVID-19 - FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $56,785
66.419 WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT $54,437
66.708 POLLUTION PREVENTION GRANTS PROGRAM $53,771
15.041 ENVIRONMENTAL MANAGEMENT INDIAN $49,196
93.788 OPIOID STR $42,343
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $38,528
93.054 COVID-19 - NATIONAL FAMILY CAREGIVER SUPPORT, TITLE VI, PART C, GRANTS TO INDIAN TRIBES AND NATIVE HAWAIIANS $37,745
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $31,291
93.594 TRIBAL WORK GRANTS $30,556
93.569 COMMUNITY SERVICES BLOCK GRANT $26,850
93.047 COVID-19 - SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $24,649
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $17,908
15.040 REAL ESTATE PROGRAMS INDIAN LANDS $14,761
15.954 NATIONAL PARK SERVICE CONSERVATION, PROTECTION, OUTREACH, AND EDUCATION $14,676
93.479 GOOD HEALTH AND WELLNESS IN INDIAN COUNTRY $12,653
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $9,623
15.034 AGRICULTURE ON INDIAN LANDS $5,756
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $3,790
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $3,016