Finding 620431 (2022-002)

Finding 2022-002 ? Reporting (Significant Deficiencies in Internal Controls over Compliance) Criteria Information on the Major Programs Affected Major Program #15.021 Consolidated Tribal Government Program Award Number Period Report Type Due Date Submission Date A20AV00488 04/01/2022 - 06/30/2022 SF-425 07/15/2022 07/25/2022 A20AV00488 10/01/2022 - 12/31/2022 SF-425 01/15/2023 01/20/2023 Major Program #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments Award Number Period Report Type Due Date Submission Date 2017-TW-AX-0032 01/01/2022 - 03/31/2022 SF-425 04/30/2022 05/13/2022 2017-TW-AX-0032 10/01/2022 - 12/31/2022 SF-425 01/30/2023 02/01/2023 2017-TW-AX-0032 01/01/2022 - 06/30/2022 Semi annual progress report 07/30/2022 08/29/2022 Criteria As per the Consolidated Tribal Government Program, and Violence Against Women Discretionary Grants for Indian Tribal Governments compliance and reporting guidance, the Tribe must file SF-425 and a semi annual progress report by the due dates, as mentioned in the above tables. Condition/Context We noted that for fiscal year 2022, the Tribe did not submit the SF-425 report on time for ALN #15.021 Consolidated Tribal Government Program, and ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments, and the semi annual progress report for ALN #16.587 Violence Against Women Discretionary Grants for Indian Tribal Governments. Cause The Tribe did not have adequate monitoring over the completion and submission of the required reports. Effect The Tribe is not in compliance with the reporting requirements, per the grant contract. Recommendation We recommend the Tribe continue to review its internal control processes, to ensure that controls are properly implemented for the reporting requirement and that adequate documentation is maintained.