Finding Text
2021-005 — Reporting
Federal/state program information:
Funding agency: U.S. Department of Health and Human Services
Title: Indian Self-Determination
ALN: 93.441
Award period: 10/1/2020 – 9/30/2021
Criteria: The Annual Funding Agreement (AFA) with I.H.S. requires CBNHC to submit Federal Financial Reports (SF-425) within 30 days after the close of each quarter, except for the fourth quarter, which will be submitted within 90 days after the close of the federal fiscal year. Additionally, a brief annual narrative report will also be submitted within 90 days after the close of the federal fiscal year.
Condition: The quarterly SF-425 reports for all quarters of fiscal year 2021 were not prepared or submitted to I.H.S. Additionally, the annual narrative report was not prepared or submitted for fiscal year 2021.
Context: All four quarterly SF-425 reports and the annual narrative report for the Indian Self-Determination program.
Questioned Costs: None
Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which impacted the preparation and submission of required reports.
Effect: CBNHC is not in compliance with reporting requirements for the Indian Self-Determination program.
Auditor’s Recommendations: CBNHC should develop internal controls to ensure all program reports are properly completed and submitted by the required due dates.
Management’s Response: CBNHC continued to experience operational disruptions caused by turnover of key administrative positions and the COVID-19 pandemic. In addition to staff shortages, CBNHC’s priority was on emergency response to the To’Hajiilee community. These events caused CBNHC to fall behind in maintaining its financials and other administrative tasks. The SF-425 and narrative reporting as required under the I.H.S. Annual Funding Agreement were not submitted. CBNHC takes seriously its contractual obligations and is actively working toward compliance in its reporting requirements.