Finding Text
2022-004 Reporting - Significant Deficiency in Internal Control over Compliance and Noncompliance Identification of federal programs: 21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria: For the 2022 period under audit, the IRA Council was required to submit an annual Project and Expenditure Report for the period March 3, 2021 ? March 31, 2022 by the due date April 30, 2022. Condition: The report was prepared in draft form but was not ever submitted by the April 30, 2022 deadline as required. Cause: The IRA Council was adjusting to challenges created by the COVID-19 pandemic. Effect or potential effect: Information desired by Treasury for collection, information and reporting purposes was not provided as required through timely filing of the annual report. Questioned Costs: None Context: It was noted from the compliance report information provided by the Tribal Administrator on the Treasury Covid-19 Relief Hub, that the required report was still in draft form in the status section. Identification of Repeat Finding: Not applicable Recommendations: We recommend the IRA Council review its financial policies and procedures over grant reporting requirements and implement accordingly to conform to both the uniform guidance and its own internal controls. Views of Responsible Officials: See Corrective Action Plan