Finding Text
Federal Agencies: US Department of Treasury and Department of the Interior
Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively
Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively
Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively
Award Years: 2021 (CARES), 2021 (ARPA), 2021 (ERA) and 2021 (BIA Compact), respectively
Type of Finding: Material weakness in internal control over compliance and material noncompliance.
Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512.
Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of submitting the reporting package within the earlier 30 days after receipt of the audit report or nine months later the audit period.
Cause: Lack of internal control over Uniform Guidance reporting requirements.
Effect: The Council was not in compliance with reporting requirements.
Questioned Costs: None noted.
Repeat Finding: Yes, this is a repeat finding 2020-001. Since it is a repeat finding we believe this to be systematic issue.
Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements.
Management’s Response: Management agrees with this finding. See Corrective Action Plan