Finding 498006 (2023-002)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-09-24
Audit: 320677
Organization: Duckwater Shoshone Tribe (NV)
Auditor: Sjt Group LLC

AI Summary

  • Core Issue: The Department lacks policies for conducting character investigations for employees in contact with children, violating federal requirements.
  • Impacted Requirements: Compliance with the Indian Child Protection and Family Violence Prevention Act mandates background checks for relevant employees.
  • Recommended Follow-up: Develop and enforce policies for character investigations to ensure compliance before hiring individuals who will work with children.

Finding Text

2023-002 – Character Investigations Federal program information: Funding Agency: U.S. Department of Health and Human Services Title: Indian Health Services Self-Governance Assistance Listing Number: 93.210 Award Period: January 1, 2023 – December 31, 2023 Criteria: The Indian Child Protection and Family Violence Prevention Act (25 USC 3207) requires tribes and tribal organizations that receive funds under the ISDEAA to conduct character investigations of any employee or person who will be employed if their duties will involve regular contact with children. The Act further states that the tribe or tribal organization can employ only individuals who meet standards of character that are no less stringent than those prescribed by the regulations, which are outlined in 42 CFR section 136.405, and only after an individual has been the subject of a satisfactory background investigation. Condition: The Department does not have policies and procedures in place covering character investigations. During our review of employee files, all five employee files tested did not have evidence of a character investigation. Context: Five of five files tested. Questioned Costs: None. Cause: Policies and procedures are not in place to ensure employees in contact with children have character investigations completed. Effect: The program described above is not in compliance with character investigation requirements. Auditors’ Recommendation: Policies and procedures should be designed and implemented to require all individuals in contact with children to undergo a character investigation prior to being hired. Ensure the policies are enforced once adopted. Management Response: The Department completes character investigations for school and daycare employees, but did not initiate the practice of completing character investigations for health clinic employees until 2024. The Department will develop and implement a policy and procedures for character investigations that is compliant with the Indian Child Protection and Family Violence Prevention Act. For employees that have regular contact with children, the Department will only employ individuals who have been the subject of a satisfactory background check.

Corrective Action Plan

Corrective action plan: The Department completes character investigations for school and daycare employees, but did not initiate the practice of completing character investigations for health clinic employees until 2024. The Department will develop and implement a policy and procedures for character investigations that is compliant with the Indian Child Protection and Family Violence Prevention Act. For employees that have regular contact with children, the Department will only employ individuals who have been the subject of a satisfactory background check. Personnel responsible for corrective action: Shalene Mike-Collins (Human Resources) Estimated corrective action completion date: December 31, 2024

Categories

No categories assigned yet.

Other Findings in this Audit

  • 498002 2023-003
    Significant Deficiency Repeat
  • 498003 2023-004
    Material Weakness
  • 498004 2023-003
    Significant Deficiency Repeat
  • 498005 2023-004
    Material Weakness
  • 498007 2023-004
    Material Weakness
  • 1074444 2023-003
    Significant Deficiency Repeat
  • 1074445 2023-004
    Material Weakness
  • 1074446 2023-003
    Significant Deficiency Repeat
  • 1074447 2023-004
    Material Weakness
  • 1074448 2023-002
    Material Weakness
  • 1074449 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.210 Tribal Self-Governance Program: Ihs Compacts/funding Agreements $3.06M
15.022 Tribal Self-Governance $665,101
21.027 Coronavirus State and Local Fiscal Recovery Funds $395,858
14.862 Indian Community Development Block Grant Program $387,785
14.867 Indian Housing Block Grants $375,829
93.237 Special Diabetes Program for Indians_diabetes Prevention and Treatment Projects $259,923
66.926 Indian Environmental General Assistance Program (gap) $227,703
15.046 Administrative Cost Grants for Indian Schools $222,838
84.010 Title I Grants to Local Educational Agencies $193,921
15.042 Indian School Equalization Program $144,621
21.032 Local Assistance and Tribal Consistency Fund $118,451
15.904 Historic Preservation Fund Grants-in-Aid $95,340
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $93,652
66.460 Nonpoint Source Implementation Grants $78,153
21.029 Coronavirus Capital Projects Fund Program $52,597
84.027 Special Education_grants to States $43,473
15.047 Indian Education Facilities, Operations, and Maintenance $39,900
93.575 Child Care and Development Block Grant $38,810
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $28,803
15.151 Education Program Enhancements $23,850
93.U01 Ihs Project Ph17-F40d $20,846
10.555 National School Lunch Program $19,183
15.044 Indian Schools_student Transportation $6,004
84.060 Indian Education_grants to Local Educational Agencies $4,000
16.575 Crime Victim Assistance $3,741
84.377 School Improvement Grants $3,327
84.425 Education Stabilization Fund $1,520