FAC Explorer

Finding 574599 (2020-009)

Material Weakness Repeat Finding
Requirement
M
Questioned Costs
-
Year
2020
Accepted
2025-08-25
Audit: 364856
Organization: Minnesota Chippewa Tribe (MN)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The Tribe failed to monitor subrecipients as required by the Aging Cluster compliance supplement.
  • Impacted Requirements: Noncompliance with federal monitoring criteria, leading to potential financial risks.
  • Recommended Follow-up: Management should establish and implement effective procedures for ongoing subrecipient monitoring.

Finding Text

Subrecipient Monitoring Material Weakness in Internal Control over Compliance and Material Instance of Noncompliance Federal Agency: U.S. Department of Health and Human Services CFDA Number: 93.044; 93.045; 93.053 Program Name: Aging Cluster Criteria The Aging Cluster compliance supplement requires monitoring to be performed on all subrecipients. The Tribe did not perform monitoring on subrecipients including: review of subrecipient program; review of subrecipient expenditures incurred; or review of subrecipient audited financial statements. Condition The Tribe did not properly perform subrecipient monitoring. Cause The Tribe does not have sufficient procedures in place to ensure proper subrecipient monitoring is being conducted. Effect The Tribe was not in compliance with subrecipient compliance requirements. Questioned Costs Undeterminable. Context During our testing of the program, it was noted the Tribe had not performed any subrecipient monitoring over the course of the fiscal year. Recommendation Management should implement procedures and policies regarding the monitoring of subrecipient activities. Repeat Finding This is a repeat finding of 2019-009. Management’s Response The Tribe will work on developing and implementing procedures and policies regarding the monitoring of subrecipient activities.

Corrective Action Plan

Contact Person Luke Warnsholz, Executive Director Planned Corrective Action Due to cost constraints, there is a lack of adequate human services staff to perform monitoring of subrecipients. However, the Tribe will review subrecipient policies to determine what procedures can be implemented regarding the monitoring of subrecipient activities. Planned Completion Date Beginning in fiscal year 2025, the Tribe will work on developing and implementing policies and procedures regarding the monitoring of subrecipient activities.

Categories

Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 574597 2020-008
    Material Weakness Repeat
  • 574598 2020-008
    Material Weakness Repeat
  • 574600 2020-009
    Material Weakness Repeat
  • 574601 2020-009
    Material Weakness Repeat
  • 574602 2020-009
    Material Weakness Repeat
  • 574603 2020-009
    Material Weakness Repeat
  • 1151039 2020-008
    Material Weakness Repeat
  • 1151040 2020-008
    Material Weakness Repeat
  • 1151041 2020-009
    Material Weakness Repeat
  • 1151042 2020-009
    Material Weakness Repeat
  • 1151043 2020-009
    Material Weakness Repeat
  • 1151044 2020-009
    Material Weakness Repeat
  • 1151045 2020-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $525,834
15.130 Indian Education Assistance to Schools $454,078
15.048 Bureau of Indian Affairs Facilities Operations and Maintenance $387,445
93.558 Temporary Assistance for Needy Families $320,321
15.022 Tribal Self-Governance $191,384
66.469 Geographic Programs - Great Lakes Restoration Initiative $89,013
93.594 Tribal Work Grants $79,348
93.052 National Family Caregiver Support, Title Iii, Part E $51,000
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $50,732
15.036 Indian Rights Protection $42,295
93.734 Empowering Older Adults and Adults with Disabilities Through Chronic Disease Self-Management Education Programs – Financed by Prevention and Public Health Funds (pphf) $11,455
17.235 Senior Community Service Employment Program $6,995
93.958 Block Grants for Community Mental Health Services $6,718
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $1,513