Finding Text
During the audit of Enterprise Rancheria for the year ended December 31, 2025, we observed the following systemic deficiencies in financial management: 1. Monthly bank reconciliations for cash accounts were not performed in a timely manner. 2. Incomplete financial reports, including budget-to-actual comparisons or statements of financial position and results of operations, were presented to the governing Tribal Council during this period. 3. During the year, the Rancheria did not establish a entity-wide budget that would allow for meaningful comparison of year-to-date financial information from the general ledger to the budget.