Finding Text
Program Information: Assistance Listing #: 93.445 U.S. Department of Health and Human Services I.H.S. Water Tank Replacement Award Numbers: PH12-U35, RN0222 Award Periods: 7/29/2021-7/29/2025 Assistance Listing #: 21.027 U.S. Department of the Treasury COVID-19 American Rescue Plan Act - 2021 Award Numbers: SLFRP3186, SLFRP4785 Award Periods: 8/13/2021 - 12/31/2026, 6/4/2021 - 12/31/2026 Criteria: Under the Uniform Guidance, the Tribe is required to comply with federal statutes, regulations, and the terms and conditions of its federal awards, and to establish, document, and maintain effective internal control over federal awards to provide reasonable assurance that the awards are managed in compliance with those requirements. This includes evaluating and monitoring compliance and taking prompt action when instances of noncompliance are identified. The Compliance Supplement identifies Reporting as a compliance requirement that requires recipients to file specific reports and comply with the related reporting requirements applicable to those reports. Uniform Guidance requirements for performance and financial monitoring and reporting are addressed in 2 CFR 200.328 through 200.330, and record retention requirements are addressed in 2 CFR 200.334 through 200.338. Accordingly, the Tribe should prepare and submit required federal reports in accordance with the applicable program requirements and award terms and conditions, including the Annual Project and Expenditure Report for ALN 21.027 and the Quarterly Progress/Performance Reports for ALN 93.445. The applicable award terms and conditions, agency guidance, or pass-through entity requirements should be referenced for the exact program-specific report due dates, reporting frequency, submission method, and required report content. The Tribe should also maintain sufficient documentation evidencing that each required report was prepared, reviewed as applicable, submitted timely, and retained for audit or monitoring purposes. 21.027 • The Tribe did not provide evidence that the required Annual Project and Expenditure report was prepared and submitted. 93.445 • The Tribe did not provide evidence that the required Quarterly Progress/Performance reports were prepared and submitted. [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: The Tribe did not retain copies of the required performance reports, and procedures for maintaining federal reporting documentation were not consistently followed. Turnover in management likely contributed to the lack of record retention. Effect: Because the Tribe did not maintain documentation, we were unable to determine whether required performance reports were submitted. Failure to submit required reports could lead to delayed payments from the grantor or denial of eligibility for future grants from the awarding agency. Questioned Costs: None noted. This is a reporting and documentation finding; no costs are questioned. Repeat Finding: Yes for 93.445, Finding #2023-004. No for 21.027. Recommendation: We recommend the Tribe implement a formal process to track required federal reporting deadlines and ensure that copies of all submitted reports are maintained in the grant files. This may include establishing a reporting calendar, designating a responsible staff member to complete and retain the reports, and implementing a supervisory review to ensure compliance. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.