FAC Explorer

Finding 1239699 (2025-003)

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

AI Summary

  • Answer: The Rancheria failed to meet key financial management requirements.
  • Trend: Non-compliance with federal regulations is a recurring issue.
  • List: Follow up on establishing a compliant financial management system and ensure proper safeguarding of advanced funds.

Finding Text

We noted the following deficiencies: 1. As required by the Annual Funding Agreement, the Rancheria did not maintain a financial management system compliant with 2 CFR 900.42-46, and 2. the Rancheria did not safeguard advanced funds in accordance with 25 US Code Section 5310.

Corrective Action Plan

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

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1239694 2025-001
    Material Weakness Repeat
  • 1239695 2025-001
    Material Weakness Repeat
  • 1239696 2025-002
    Material Weakness Repeat
  • 1239697 2025-002
    Material Weakness Repeat
  • 1239698 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