Finding Text
Finding 2019-006 Late Reporting and Noncompliance with Reporting Requirements
Federal Agencies: U.S. Department of the Interior and U.S. Department of Health and Human Services
Federal Programs: Consolidated Tribal Government (CTG) and Indian Self-Determination (ISD), respectively
CFDA Numbers: 15.021 and 93.441, respectively
Award Numbers: A16AV00375 and A19AV00503 (CTG), and 243-12-0006 (ISD), respectively
Award Years: 2016 and 2019 (CTG), and 2019 and 2020 (ISD)
Type of Finding: Material weakness in internal control over compliance and material noncompliance.
Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512.
Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period.
Cause: Lack of internal controls around Uniform Guidance requirements.
Effect: The Community was not in compliance with reporting requirements.
Questioned costs: None.
Repeat finding: This is a repeat of Finding 2018-005; therefore, we believe this to be a systemic issue.
Recommendation: We recommend that management comply with Uniform Guidance reporting requirements.
Management Response: Management agrees with this finding, see Corrective Action Plan.