Finding 575288 (2023-009)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-08-29
Audit: 365312
Organization: Standing Rock Sioux Tribe (ND)

AI Summary

  • Core Issue: Financial and programmatic reports for two federal programs were not submitted on time for fiscal year 2023.
  • Impacted Requirements: Compliance with federal regulations requires timely submission of reports supported by accurate documentation.
  • Recommended Follow-Up: Implement a supervisory review process and create a checklist with timelines to ensure all reports are submitted promptly.

Finding Text

AL Numbers: 10.760, 93.568 Name of Federal Program or Cluster: Water and Waste Disposal Systems for Rural Communities, Low-Income Home Energy Assistance Program (LIHEAP) and COVID-19 LIHEAP Award Number: Multiple, 23PANDLIEA, 23PANDLIEE, 23 PANDLIEI Award Year: 2022, 2023 Criteria – Federal regulations and grant and contract conditions require that financial and programmatic reports are filed in a timely manner and should be supported by accurate supporting documentation, such as general ledger or other reports. Condition and context – We noted the following for each program: ALN 10.760 – The program’s RD442-2 Statement of Budget Income and Equity report and Form RD 442-2 Balance Sheet report were not submitted for fiscal year 2023. ALN 93.568 – The annual financial and performance reports for the LIHEAP program were not submitted for fiscal year 2023. Cause – Inadequate internal controls over reporting requirements may have led to this finding. Questioned costs – There are no questioned costs to report. Effect – Federal agencies may impose sanctions due to noncompliance with reporting requirements. Repeat finding – This is a repeat finding for LIHEAP ALN 93.568 and was reported in the prior year as finding 2022-008. Recommendation – The Tribe’s finance department and program director should establish a supervisory review to ensure all finance and programmatic reports are submitted to granting agencies. Views of responsible officials and planned corrective actions – The Tribe will develop a quarterly, semi-annual, and annual checklist with timelines to complete the federal financial reports to ensure timely submission.

Categories

Reporting

Other Findings in this Audit

  • 575270 2023-006
    Material Weakness
  • 575271 2023-009
    Material Weakness
  • 575272 2023-008
    Material Weakness Repeat
  • 575273 2023-004
    Material Weakness Repeat
  • 575274 2023-006
    Material Weakness Repeat
  • 575275 2023-010
    Material Weakness Repeat
  • 575276 2023-005
    Significant Deficiency
  • 575277 2023-010
    Material Weakness
  • 575278 2023-005
    Significant Deficiency
  • 575279 2023-010
    Material Weakness
  • 575280 2023-008
    Material Weakness Repeat
  • 575281 2023-003
    Material Weakness Repeat
  • 575282 2023-004
    Material Weakness Repeat
  • 575283 2023-007
    Material Weakness Repeat
  • 575284 2023-009
    Material Weakness Repeat
  • 575285 2023-003
    Material Weakness Repeat
  • 575286 2023-004
    Material Weakness Repeat
  • 575287 2023-007
    Material Weakness Repeat
  • 1151712 2023-006
    Material Weakness
  • 1151713 2023-009
    Material Weakness
  • 1151714 2023-008
    Material Weakness Repeat
  • 1151715 2023-004
    Material Weakness Repeat
  • 1151716 2023-006
    Material Weakness Repeat
  • 1151717 2023-010
    Material Weakness Repeat
  • 1151718 2023-005
    Significant Deficiency
  • 1151719 2023-010
    Material Weakness
  • 1151720 2023-005
    Significant Deficiency
  • 1151721 2023-010
    Material Weakness
  • 1151722 2023-008
    Material Weakness Repeat
  • 1151723 2023-003
    Material Weakness Repeat
  • 1151724 2023-004
    Material Weakness Repeat
  • 1151725 2023-007
    Material Weakness Repeat
  • 1151726 2023-009
    Material Weakness Repeat
  • 1151727 2023-003
    Material Weakness Repeat
  • 1151728 2023-004
    Material Weakness Repeat
  • 1151729 2023-007
    Material Weakness Repeat
  • 1151730 2023-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.518 Garrison Diversion Unit $8.60M
15.021 Consolidated Tribal Government $6.76M
93.445 Indian Health Service Sanitation Facilities Construction Program $5.98M
93.600 Head Start $3.99M
21.027 Coronavirus State and Local Fiscal Recovery Funds - Covid-19 $3.80M
93.575 Child Care and Development Block Grant - Covid-19 $3.01M
93.441 Indian Self-Determination $3.00M
10.760 Water and Waste Disposal Systems for Rural Communities $2.54M
93.568 Low-Income Home Energy Assistance $2.36M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children - Covid-19 $2.33M
21.019 Coronavirus Relief Fund - Covid-19 $1.83M
93.563 Child Support Services $1.26M
15.033 Road Maintenance Indian Roads $912,313
15.108 Indian Employment Assistance $681,076
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $562,453
10.567 Food Distribution Program on Indian Reservations $478,505
93.237 Special Diabetes Program for Indians Diabetes Prevention and Treatment Projects $392,808
20.205 Highway Planning and Construction $344,685
84.181 Special Education-Grants for Infants and Families $315,338
93.047 Special Programs for the Aging, Title Vi, Part A, Grants to Indian Tribes, Part B, Grants to Native Hawaiians $259,131
84.027 Special Education Grants to States $258,737
15.151 Education Enhancements $257,143
15.040 Real Estate Programs Indian Lands $255,997
15.065 Safety of Dams on Indian Lands $232,414
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $226,022
15.037 Water Resources on Indian Lands $225,442
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $216,377
15.141 Indian Housing Assistance $214,422
93.600 Head Start - Covid-19 $194,547
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $190,578
66.605 Performance Partnership Grants $145,273
84.250 American Indian Vocational Rehabilitation Services $135,989
66.817 State and Tribal Response Program Grants $134,852
15.021 Consolidated Tribal Government - Covid-19 $132,084
16.750 Support for Adam Walsh Act Implementation Grant Program $130,446
93.959 Block Grants for Prevention and Treatment of Substance Abuse $120,682
16.585 Treatment Court Discretionary Grant Program $119,646
93.586 State Court Improvement Program $115,779
15.904 Historic Preservation Fund Grants-in-Aid $97,347
15.051 Endangered Species on Indian Lands $90,830
93.556 Marylee Allen Promoting Safe and Stable Families Program $81,327
16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments $77,693
15.020 Aid to Tribal Governments $76,952
15.U01 Public Law 102-477 Program $73,979
93.053 Nutrition Services Incentive Program $69,137
89.001 National Archives Reference Services Historical Research $65,302
16.841 Voca Tribal Victim Services Set-Aside Program $59,837
11.307 Economic Adjustment Assistance - Covid-19 $56,250
66.296 Clean Air Act $54,924
93.645 Stephanie Tubbs Jones Child Welfare Services Program $47,716
93.441 Indian Self-Determination - Covid-19 $40,595
15.562 Dixie Valley Water Export Study $36,704
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $31,703
30.009 Employment Discrimination Project Contracts_indian Tribes $26,955
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $26,086
11.300 Investments for Public Works and Economic Development Facilities $21,615
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $16,499
15.113 Indian Social Services Welfare Assistance $14,968
84.299 Indian Education -- Special Programs for Indian Children $14,392
14.862 Indian Community Development Block Grant Program $12,000
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $7,029
93.424 Non-Aca/pphf—building Capacity of the Public Health System to Improve Population Health Through National Nonprofit Organizations $6,600
14.218 Community Development Block Grants/entitlement Grants $3,900
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs - Covid-19 $2,661
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $1
93.569 Community Services Block Grant - Covid-19 $-1
64.035 Veterans Transportation Program $-6,830
93.568 Low-Income Home Energy Assistance - Covid-19 $-88,609
15.152 Land Buy-Back for Tribal Nations $-90,579