FAC Explorer

Finding 1239697 (2025-002)

Material Weakness Repeat Finding
Requirement
ABHLN
Questioned Costs
-
Year
2025
Accepted
2026-09-30
Audit: 414371
Organization: Enterprise Rancheria (CA)
Auditor: SINGLETONAUMAN PC

AI Summary

  • Core Issue: The financial reporting system lacks accuracy and timeliness, making it difficult for management and the Tribal Council to assess available and restricted resources without extensive manual work.
  • Impacted Requirements: The system fails to calculate key figures like grants receivable and unearned revenue, and many grants are not reconciled promptly.
  • Recommended Follow-Up: Improve the financial reporting system to ensure accurate calculations and timely reconciliations of grants to enhance decision-making capabilities.

Finding Text

We observed that the current financial reporting system does not provide management or the Tribal Council with accurate and timely information necessary to determine what resources are available and which are restricted, without the need for comprehensive manual analysis. The system did not calculate grants receivable or unearned revenue during the year. Further, we noted that many grants administered by the Tribe were not reconciled in a timely manner.

Corrective Action Plan

Governance and management concur with this finding, and continue to build an effective team in the finance department.

Categories

Reporting

Other Findings in this Audit

  • 1239694 2025-001
    Material Weakness Repeat
  • 1239695 2025-001
    Material Weakness Repeat
  • 1239696 2025-002
    Material Weakness Repeat
  • 1239698 2025-003
    Material Weakness Repeat
  • 1239699 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.033 ROAD MAINTENANCE INDIAN ROADS $558,733
15.021 CONSOLIDATED TRIBAL GOVERNMENT $419,709
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $221,944
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $109,457
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $97,701
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $17,109
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $3,102