Finding Text
: Significant Deficiency in Internal Control over Compliance,
Noncompliance – Reporting
Identification of the federal program
Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number
2021 U.S. Department of the Treasury COVID-19 Relief Fund SLT0632
21.019
2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant B-19-SR-02-1004 14.862
Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines.
Condition The Form SF-SAC for the fiscal year ended September 30,2021 was not filed on time
Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit.
Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time.
Questioned Costs None
Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30, 2021 was filed late.
Identification as a repeat finding This is not a repeat finding.
Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit.
Views of Responsible Officials Management concurs with the findings. See correction action plan for more information.