Finding 525755 (2023-003)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-03-05
Audit: 344908
Organization: Sauk-Suiattle Indian Tribe (WA)
Auditor: Moss Adams

AI Summary

  • Core Issue: The Tribe failed to conduct required fingerprint-based character investigations for employees with potential contact with Indian children, relying instead on non-federal checks.
  • Impacted Requirements: Noncompliance with 42 CFR Part 136.404 and 136.406, which mandate thorough character investigations including FBI fingerprint checks.
  • Recommended Follow-Up: Implement a supervisory review process for character investigations and ensure all relevant employees undergo proper fingerprint checks, including a review of current staff roles.

Finding Text

Finding 2023-004 – Special Tests and Provisions – Character Investigations (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Major Programs Affected – AL Numbers Program Name Award Number Award Year 93.441 Indian Self-Determination 248-96-0027 2023 Criteria – Per 42 CFR Part 136.404, all Indian Tribes receiving funds under the authority of ISDEAA must identify positions that permit regular contact with or control over Indian children and must only employ individuals who meet minimum standards of character, as evidenced by a character investigation. Per 42 CFR Part 136.406, a satisfactory character investigation involves a fingerprint check through the Federal Bureau of Investigation (FBI), among other requirements. Condition and Context – The Tribe is required to meet the minimum standard requirements for character investigations under the requirements of the Indian Health Services, including personnel who may have regular contact or control over children. Using a random sample methodology, we selected 3 of 8 Indian Health Services employees for testing. For two of the three employees selected for testing, we noted character investigations were restricted to non-fingerprint checks with the Washington State Patrol (WSP) and not with a federal agency. Additionally, for the three employee files tested, there was no evidence of review of the character investigation. Cause – Insufficient policies and internal controls over compliance for character investigations in accordance with federal requirements over Indian Health Services funding may have contributed to this finding. Effect – Failure to adhere to these requirements may cause the suspension of funds or result in questioned costs. Failure to properly review character investigations may result in employees being hired that do not meet federal standards. Questioned Costs – There are no questioned costs to report as it is unable to be determined if the employees met the minimum standards of character. Recommendation – We recommend the Tribe implement a supervisory review process over the character investigations to ensure they are following ISDEAA regulations. Views of Responsible Officials – The tribe performs background checks on all individuals before hire, we will expand that practice to include fingerprints checks for any and all employees that encounter Native Children. The Tribe will do a look back to current employees and evaluate the likelihood that they will come into contact with Native Children in their current job assignments and rolls and complete the expanded fingerprint checks on current staff. The Tribe will further identify all positions on the organization chart that could have the likelihood of encountering Native children creating a new policy around those identified positions currently on our organization chart. The Tribe will use a credit state or private agency to conduct those check in accordance with the guidelines of the Indian Self-Determination and Education Assistance Act.

Corrective Action Plan

Finding 2023-003 – Special Tests and Provisions – Character Investigations (Material Weakness in Internal Controls over Compliance and Material Noncompliance) Planned Corrective Action: The Tribe will increase the level of background checks regrading all individuals that will encounter ICW children and secure fingerprints checks through an approved agency or credited state, federal or private agency vendor. Name of Responsible Party: Shawnaa Smith Anticipated Completion Date: 12/31/2025

Categories

Special Tests & Provisions Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 525754 2023-002
    Material Weakness
  • 1102196 2023-002
    Material Weakness
  • 1102197 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
15.021 Consolidated Tribal Government $1.13M
93.441 Indian Self-Determination $830,420
15.030 Indian Law Enforcement $777,453
16.841 Voca Tribal Victim Services Set-Aside Program $336,298
21.027 Coronavirus State and Local Fiscal Recovery Funds $297,814
66.121 Geographic Programs - Puget Sound Protection and Restoration: Tribal Implementation Assistance Program $262,475
66.605 Performance Partnership Grants $257,505
14.867 Indian Housing Block Grants $252,631
16.575 Crime Victim Assistance $217,882
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $196,846
93.959 Block Grants for Prevention and Treatment of Substance Abuse $139,195
15.029 Tribal Courts $128,415
20.509 Formula Grants for Rural Areas and Tribal Transit Program $126,087
10.025 Plant and Animal Disease, Pest Control, and Animal Care $90,772
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $79,789
11.438 Pacific Coast Salmon Recovery Pacific Salmon Treaty Program $55,709
15.024 Indian Self-Determination Contract Support $44,997
15.904 Historic Preservation Fund Grants-in-Aid $39,247
93.594 Tribal Work Grants $25,235
93.575 Child Care and Development Block Grant $21,990
11.437 Pacific Fisheries Data Program $19,061
11.029 Tribal Broadband Connectivity Program $15,200
11.454 Unallied Management Projects $13,267
15.684 White-Nose Syndrome National Response Implementation $9,740
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $7,664
93.053 Nutrition Services Incentive Program $6,741
14.900 Lead Hazard Reduction Grant Program $3,462
20.205 Highway Planning and Construction $2,696
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $2,403