FAC Explorer

Finding 555698 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-04-23
Audit: 354339
Organization: Cheyenne and Arapaho Tribes (OK)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: Inadequate review process for SF-425 reports, lacking necessary signatures and dates.
  • Impacted Requirements: Management must maintain effective internal controls for accurate financial reporting.
  • Recommended Follow-Up: Implement policies to ensure all SF-425 reports are properly reviewed and documented before submission.

Finding Text

Finding: Reporting (Significant Deficiency) Federal Assistance Listing Number 10.567 – Food Distribution Program on Indian Reservations Award Number – 202020Q900346, 202120Q900346, 202121Q520646, 202222Q520646, & 202323Q520646; Award Year 2020, 2021, & 2022 Federal Assistance Listing Number 14.862 – Indian Community Development Block Grant Award Numbers – B-18-SR-40-0584, B-19-SR-40-0584; Award Years 2018, 2019 Federal Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds Award Numbers – 8L-SS-2021-0901-001; Award Year 2021 Federal Assistance Listing Number 93.600 - Head Start Award Numbers - 90CI010014-03-00 & 90CI010014-03-02; Award Year 2022 Award Numbers - 90CI010014-03-00 & 90CI010014-03-02; Award Year 2022 Federal Assistance Listing Numbers 93.575 and 93.596 - CCDF Cluster Award Numbers - 21PBOKCSC6, 21POOKCDC6, 21PBOKCCC5, 21PBOKCCDF, 20PBOKCCDD, 20PBOKCCDF, 22PBOKCCDD, 22PBOKCCDF; Award Years 2020, 2021, 2022 Criteria or Specific Requirement: Management is responsible for establishing and maintaining effective internal controls over financial reporting. Effective internal controls are an important component of a system that helps ensure transactions are recorded timely and in the proper reporting period, thereby providing accurate financial data. Condition: The review of SF-425 reports was not supported by reviewer signature and date. Questioned Costs: None. Context: One quarterly SF-425 was reviewed from each of the five major programs. A non-statistical sampling methodology was used to select the samples. Effect: Failure to properly review SF-425 reports could result in inaccuracies going undetected and incorrect information being submitted to awarding agencies. Cause: The Department was not consistently documenting the review the SF-425 reports before submission. Identification as a Repeat Finding: N/A Recommendation: The Department should continue to develop and implement policies and procedures to ensure all SF-425 reports have been reviewed and such review is documented to ensure accuracy. Views of Responsible Officials: The Department agrees with the finding. See separate report for planned corrective actions.

Corrective Action Plan

Corrective Action: The Senior Accountant began requiring secondary approval and signatures on reports starting in 2024. Currently, all reports are submitted to the Senior Accountant for review and approval before finalization. Additionally, the Senior Accountant is developing a grant tracker to assist with monitoring reports that have not yet been submitted. This issue will be addressed during the creation of the quarterly close process to ensure that reports are reviewed and confirmed on a quarterly basis. Person(s) Responsible: Sr. Accountant and Controller Estimated Completion Date: January 1, 2025

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 555696 2022-004
    Material Weakness
  • 555697 2022-004
    Material Weakness
  • 555699 2022-005
    Significant Deficiency
  • 555700 2022-005
    Significant Deficiency
  • 555701 2022-005
    Significant Deficiency
  • 555702 2022-005
    Significant Deficiency
  • 555703 2022-005
    Significant Deficiency
  • 555704 2022-005
    Significant Deficiency
  • 555705 2022-005
    Significant Deficiency
  • 555706 2022-005
    Significant Deficiency
  • 555707 2022-005
    Significant Deficiency
  • 555708 2022-006
    Significant Deficiency Repeat
  • 555709 2022-006
    Significant Deficiency Repeat
  • 555710 2022-006
    Significant Deficiency Repeat
  • 555711 2022-007
    -
  • 555712 2022-007
    -
  • 555713 2022-008
    -
  • 555714 2022-008
    -
  • 1132138 2022-004
    Material Weakness
  • 1132139 2022-004
    Material Weakness
  • 1132140 2022-005
    Significant Deficiency
  • 1132141 2022-005
    Significant Deficiency
  • 1132142 2022-005
    Significant Deficiency
  • 1132143 2022-005
    Significant Deficiency
  • 1132144 2022-005
    Significant Deficiency
  • 1132145 2022-005
    Significant Deficiency
  • 1132146 2022-005
    Significant Deficiency
  • 1132147 2022-005
    Significant Deficiency
  • 1132148 2022-005
    Significant Deficiency
  • 1132149 2022-005
    Significant Deficiency
  • 1132150 2022-006
    Significant Deficiency Repeat
  • 1132151 2022-006
    Significant Deficiency Repeat
  • 1132152 2022-006
    Significant Deficiency Repeat
  • 1132153 2022-007
    -
  • 1132154 2022-007
    -
  • 1132155 2022-008
    -
  • 1132156 2022-008
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.24M
93.575 Child Care and Development Block Grant $1.65M
20.205 Highway Planning and Construction $1.14M
15.114 Indian Education Higher Education Grant $1.03M
15.025 Services to Indian Children, Elderly and Families $938,881
84.299 Indian Education - Special Programs for Indian Children $839,504
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $751,720
93.237 Special Diabetes Program for Indians Diabetes Prevention and Treatment Projects $712,405
15.U01 477 Cluster (plan Year 1/1/2020-12/31/2023 $677,024
21.019 Coronavirus Relief Fund $650,424
93.441 Indian Self-Determination $553,439
84.250 American Indian Vocational Rehabilitation Services $538,085
15.130 Indian Education Assistance to Schools $532,440
10.567 Food Distribution Program on Indian Reservations $492,736
93.788 Opioid Str $476,392
14.862 Indian Community Development Block Grant Program $420,952
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $372,080
15.020 Aid to Tribal Governments $310,735
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $305,643
93.568 Low-Income Home Energy Assistance $300,039
15.029 Tribal Courts $288,925
16.582 Crime Victim Assistance/discretionary Grants $268,008
15.144 Indian Child Welfare Act Title II Grants $265,523
11.307 Economic Adjustment Assistance $235,042
15.035 Forestry on Indian Lands $228,559
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $224,609
20.509 Formula Grants for Rural Areas and Tribal Transit Program $158,689
16.750 Support for Adam Walsh Act Implementation Grant Program $132,254
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $116,809
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $115,526
16.608 Tribal Justice Systems $111,102
15.904 Historic Preservation Fund Grants-in-Aid $104,704
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $104,585
93.495 Community Health Workers for Public Health Response and Resilient $93,016
66.926 Indian Environmental General Assistance Program (gap) $88,002
93.612 Native American Programs $83,369
10.594 Food Distribution Program on Indian Reservations Nutrition Education Grants $78,216
93.600 Head Start $72,018
16.024 Tribal Sexual Assault Services Program $67,387
16.841 Voca Tribal Victim Services Set-Aside Program $61,973
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $57,215
66.038 Training, Investigations, and Special Purpose Activities of Federally-Recognized Indian Tribes Consistent with the Clean Air Act (caa), Tribal Sovereignty and the Protection and Management of Air Quality $54,316
93.556 Marylee Allen Promoting Safe and Stable Families Program $50,533
93.499 Low Income Household Water Assistance Program $41,768
93.645 Stephanie Tubbs Jones Child Welfare Services Program $39,502
93.569 Community Services Block Grant $34,068
15.922 Native American Graves Protection and Repatriation Act $26,450
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $9,079
15.156 Tribal Climate Resilience $6,663
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $6,560
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $2,182
15.954 National Park Service Conservation, Protection, Outreach, and Education $1,599
84.415 Indian Education National Activities (state Tribal Education Partnership (step) and Native American Language (nal) $1,214
84.060 Indian Education Grants to Local Educational Agencies $433