FAC Explorer

Finding 1224310 (2023-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-07-21
Audit: 407599
Organization: Santo Domingo Tribal Housing Authority (NM)
Auditor: TKM LLC

AI Summary

  • Core Issue: The Authority missed submitting one of three required annual Federal Financial Reports (SF-425) for 2023.
  • Impacted Requirements: Recipients must submit financial reports within 90 days after the fiscal year-end under the Indian Housing Block Grant – NAHASDA program.
  • Recommended Follow-Up: Implement better tracking procedures to ensure timely preparation and submission of all required reports.

Finding Text

Condition: During our compliance testwork over major federal awards, we noted the Authority did not submit one of three annual Federal Financial Report (“SF-425”) required for 2023. Criteria: Under the Indian Housing Block Grant – NAHASDA program, recipients are required to prepare and submit financial reports within 90 days after the fiscal year-end. Questioned Cost: None. Cause: The Authority did not have adequate procedures in place to track reporting requirements and ensure timely preparation and submission of SF-425. Effect: Failure to submit required reports in a timely manner may result in noncompliance with federal reporting requirements and could impact funding or oversight by the grantor agency.

Corrective Action Plan

Management’s Response: The SDTHA management concurs that a problem exists with the financial reporting for the IHBG award. During the 2019 HUD monitoring, it was noted that there were issues with expenditures and what was allowable expenses. SDTHA management has been working diligently to correct and ensure all expenditures are all allowable. SDTHA management will complete all 425’s once the audits have been completed. Timeline and Estimated Completion Date: December 31, 2026 Responsible Official: Jonah Garcia, Finance Officer

Categories

Reporting

Other Findings in this Audit

  • 1224306 2023-003
    Material Weakness Repeat
  • 1224307 2023-003
    Material Weakness Repeat
  • 1224308 2023-003
    Material Weakness Repeat
  • 1224309 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.867 INDIAN HOUSING BLOCK GRANTS $79,553
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $38