FAC Explorer

Finding 71651 (2022-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 64573
Organization: Menominee Tribal Enterprise (WI)
Auditor: Kerberrose Sc

AI Summary

  • Issue: Four quarterly SF-425 reports were not submitted on time as required by grant agreements.
  • Impacted Requirements: Reports were due within 90 days after the end of each quarter, indicating a failure in internal controls for compliance.
  • Recommended Follow-up: Implement stronger internal controls to ensure timely preparation and submission of all required reports.

Finding Text

2022-004 - Per the grant agreements, an annual SF-425 was due 90 days after Federal fiscal year end. Internal controls should be in place for all program compliance requirements, including the preparation and timely submission of reports. Our testing of semiannual and annual reports found that four quarterly SF-425 reports related to contracts A16AC00490, A19AV00124, A19AV00366, and A16AV01006, which were due within 90 days of quarter end, had not been completed.

Corrective Action Plan

The Enterprise acknowledges an oversight on the delay in filing the SF-425. Management will implement processes to submit within the 90 day deadline.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 71652 2022-005
    Significant Deficiency Repeat
  • 648093 2022-004
    Significant Deficiency Repeat
  • 648094 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
15.035 Forestry on Indian Lands $3.53M
21.027 Coronavirus State and Local Fiscal Recovery Funds $911,941
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $405,717
15.024 Indian Self-Determination Contract Support $32,819