Finding Text
Criteria: Per 2 CFR 200.303, the Tribes must "Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, and the terms and conditions of the Federal Award."
Condition/Context: We randomly selected four performance and special reports for testing and found that one of four performance and special reports were not prepared and filed with funding agency.
Cause: The Tribes do not have a process in place to ensure reports are prepared and submitted to the funding agency.
Effect: Required performance and special reports were not submitted.
Questioned costs: There were no reportable instances of questioned costs.
Repeat finding: This is not a repeated finding from the prior year.
Recommendation: The Tribe should review the terms and conditions of all grant awards to ensure they have an understanding of all reporting requirements necessary under each grant. Additionally, the Tribe should implement policies and procedures to monitor reporting deadlines to ensure that reports are prepared and submitted as applicable.
Views of responsible officials and planned corrective action: The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management.