Finding Text
2021-004 Reporting - Significant Deficiency in Internal Control over Compliance and Other Matter Identification of federal programs: 14.862 Indian Community Development Block Grant Program Criteria: Each prime recipient of the grant shall provide a quarterly SF-425 Federal Financial Report that contains 14.862 Indian Community Development Block Grant costs incurred during the covered period (the period beginning on January 1, 2021 and ending on December 31, 2021) to the Department of Housing and Urban Development. Condition: It appears required reporting was submitted; however, the fourth quarter report was submitted on March 31, 2022, 60 days past the deadline. The report was due no later than January 31, 2022. Cause: The Council was adjusting to challenges created by the COVID-19 pandemic. Effect or potential effect: It could not be determined that the Council complied with reporting requirements applicable to the major program. Questioned Costs: None Context: A copy of the quarterly reports was provided; however, the Quarter 4 report was submitted after the deadline. Identification of Repeat Finding: This finding was also reported in the prior year as Finding 2020-004. Recommendations: We recommend the Council design and implement internal controls to comply with reporting over federal awards. Views of Responsible Officials: Management agrees with this finding. See Corrective Action Plan.