FAC Explorer

Finding 520678 (2022-009)

Significant Deficiency Repeat Finding
Requirement
ABH
Questioned Costs
$1
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 failed to provide necessary documentation for 97 transactions across five major programs, leading to non-compliance with federal requirements.
  • Impacted Requirements: This affects compliance with Activities Allowed and Unallowed, Allowable Costs, and Period of Performance as outlined in 2 CFR, Part §200.313(a).
  • Recommended Follow-Up: Implement internal controls, train staff on compliance requirements, and ensure all disbursements have appropriate documentation before processing payments.

Finding Text

Finding 2022 – 009: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008 and 2021-007) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Construction ALN 15.030 Indian Law Enforcement ALN 93.575 Child Care and Development Block Grant ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Criteria: Uniform Guidance 2 CFR, Part §200.313(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, we selected 120 transactions for testing from each major program. The following number of transactions were not provided for our review during the audit: ALN 93.441 – Indian Self Determination – 47 transactions ALN 20.205 – Highway Planning and Construction - 11 transactions ALN 15.030 – Indian Law Enforcement – 8 transactions ALN 93.575 – Child Care and Development Block Grant – 22 transactions ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds – 9 transactions Questioned Costs: ALN 93.441 – Indian Self Determination – $18,572 ALN 20.205 – Highway Planning and Construction - $9,133 ALN 15.030 – Indian Law Enforcement – $9,844 ALN 93.575 – Child Care and Development Block Grant – $6,713 ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds – $6,497 Cause: The Governmental Department did not maintain sufficient appropriate documentation for audit review. Effect: The Governmental Department is not in compliance with Activities Allowed and Unallowed, Allowable Costs and Period of Performance compliance requirements for the 5 major programs mentioned above. This could lead to sanctions by the funding agencies. Recommendation: We recommend the Governmental Department becomes familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff should be trained on those policies and procedures so they are familiar with the requirements. We further recommend the Governmental Department does not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.

Categories

Questioned Costs Allowable Costs / Cost Principles Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

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
  • 520669 2022-005
    - 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
  • 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