FAC Explorer

Finding 520669 (2022-005)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-01-29
Audit: 340378
Organization: Yankton Sioux Tribe (SD)
Auditor: Wohlenberg Ritzman & CO LLC

AI Summary

  • Core Issue: The Governmental Department submitted its financial statements late, missing the June 30, 2023 deadline.
  • Impacted Requirements: This violates Uniform Guidance, which mandates timely submission for entities using over $750,000 in federal funds.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of required reports to avoid potential sanctions.

Finding Text

Finding 2022 – 005: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006 and 2021-005) Criteria: Uniform Guidance requires an entity expending more than $750,000 of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2023. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Governmental Department is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Governmental Department implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Categories

Reporting

Other Findings in this Audit

  • 520662 2022-005
    - Repeat
  • 520663 2022-007
    Material Weakness Repeat
  • 520664 2022-008
    - Repeat
  • 520665 2022-009
    Significant Deficiency Repeat
  • 520666 2022-005
    - Repeat
  • 520667 2022-008
    - Repeat
  • 520668 2022-009
    Significant Deficiency Repeat
  • 520670 2022-008
    - Repeat
  • 520671 2022-009
    Significant Deficiency Repeat
  • 520672 2022-005
    - Repeat
  • 520673 2022-008
    - Repeat
  • 520674 2022-009
    Significant Deficiency Repeat
  • 520675 2022-005
    - Repeat
  • 520676 2022-007
    Material Weakness
  • 520677 2022-008
    - Repeat
  • 520678 2022-009
    Significant Deficiency Repeat
  • 520679 2022-005
    - Repeat
  • 520680 2022-006
    Material Weakness Repeat
  • 520681 2022-008
    - Repeat
  • 520682 2022-009
    Significant Deficiency Repeat
  • 1097104 2022-005
    - Repeat
  • 1097105 2022-007
    Material Weakness Repeat
  • 1097106 2022-008
    - Repeat
  • 1097107 2022-009
    Significant Deficiency Repeat
  • 1097108 2022-005
    - Repeat
  • 1097109 2022-008
    - Repeat
  • 1097110 2022-009
    Significant Deficiency Repeat
  • 1097111 2022-005
    - Repeat
  • 1097112 2022-008
    - Repeat
  • 1097113 2022-009
    Significant Deficiency Repeat
  • 1097114 2022-005
    - Repeat
  • 1097115 2022-008
    - Repeat
  • 1097116 2022-009
    Significant Deficiency Repeat
  • 1097117 2022-005
    - Repeat
  • 1097118 2022-007
    Material Weakness
  • 1097119 2022-008
    - Repeat
  • 1097120 2022-009
    Significant Deficiency Repeat
  • 1097121 2022-005
    - Repeat
  • 1097122 2022-006
    Material Weakness Repeat
  • 1097123 2022-008
    - Repeat
  • 1097124 2022-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $14.20M
20.205 Highway Planning and Construction $1.97M
93.575 Child Care and Development Block Grant $1.70M
15.030 Indian Law Enforcement $1.60M
15.024 Indian Self-Determination Contract Support $681,460
93.600 Head Start $674,261
15.031 Indian Community Fire Protection $526,334
21.019 Coronavirus Relief Fund $439,755
93.568 Low-Income Home Energy Assistance $430,201
93.441 Indian Self-Determination $392,065
66.926 Indian Environmental General Assistance Program (gap) $384,199
84.027 Special Education Grants to States $312,172
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $308,944
20.509 Formula Grants for Rural Areas and Tribal Transit Program $295,657
15.141 Indian Housing Assistance $276,560
15.025 Services to Indian Children, Elderly and Families $264,105
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $250,032
15.113 Indian Social Services Welfare Assistance $247,330
10.760 Water and Waste Disposal Systems for Rural Communities $207,264
15.114 Indian Education Higher Education Grant $206,718
15.029 Tribal Courts $203,014
17.265 Native American Employment and Training $188,805
66.605 Performance Partnership Grants $186,302
15.048 Bureau of Indian Affairs Facilities Operations and Maintenance $164,496
15.020 Aid to Tribal Governments $90,571
15.036 Indian Rights Protection $72,584
15.108 Indian Employment Assistance $71,826
66.817 State and Tribal Response Program Grants $71,293
15.904 Historic Preservation Fund Grants-in-Aid $64,123
15.039 Fish, Wildlife, and Parks Programs on Indian Lands $52,406
16.750 Support for Adam Walsh Act Implementation Grant Program $51,280
10.U01 Lewis & Clark Project Equipment $50,560
15.144 Indian Child Welfare Act Title II Grants $48,221
11.302 Economic Development Support for Planning Organizations $45,552
93.556 Marylee Allen Promoting Safe and Stable Families Program $42,930
84.181 Special Education-Grants for Infants and Families $35,500
15.034 Agriculture on Indian Lands $31,367
10.567 Food Distribution Program on Indian Reservations $26,073
93.933 Demonstration Projects for Indian Health $20,204
97.U01 Fema Proceeds $19,583
93.645 Stephanie Tubbs Jones Child Welfare Services Program $15,328
93.658 Foster Care Title IV-E $13,254
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $12,626
93.569 Community Services Block Grant $11,303
21.024 Community Development Financial Institutions Rapid Response Program (cdfi Rrp) $4,644
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $1,536
10.769 Rural Business Enterprise Grants $303
66.U01 Ppg-Idc $98
93.788 Opioid Str $-18,543