Finding 972234 (2021-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-05-03

AI Summary

  • Core Issue: The annual financial expenditure report for the CCDF program was not available for audit testing.
  • Impacted Requirements: Compliance with Public Law 102-477, which mandates submission of reports until all funds are fully expended.
  • Recommended Follow-Up: Management should enhance internal controls to ensure timely and accurate reporting of financial expenditures.

Finding Text

2021-006 Criteria: For the Public Law 102-477 requires an annual financial expenditure report (version 2) (OMB Control No. 1076-0135) to be submitted for each plan period until all funds available for the plan period have been fully expended and reported. Condition: For the CCDF program, the annual financial expenditure report was not made available for audit testing. Cause: The CCDF program needs to increase internal controls surrounding the reporting process. Effect: The lack of filing of required reports could lead to questioned costs and potential issues with future grant funding. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 395770 2021-003
    Material Weakness Repeat
  • 395771 2021-003
    Material Weakness Repeat
  • 395772 2021-003
    Material Weakness Repeat
  • 395773 2021-003
    Material Weakness Repeat
  • 395774 2021-003
    Material Weakness Repeat
  • 395775 2021-003
    Material Weakness Repeat
  • 395776 2021-003
    Material Weakness Repeat
  • 395777 2021-003
    Material Weakness Repeat
  • 395778 2021-003
    Material Weakness Repeat
  • 395779 2021-003
    Material Weakness Repeat
  • 395780 2021-004
    Material Weakness Repeat
  • 395781 2021-004
    Material Weakness Repeat
  • 395782 2021-004
    Material Weakness Repeat
  • 395783 2021-004
    Material Weakness Repeat
  • 395784 2021-004
    Material Weakness Repeat
  • 395785 2021-004
    Material Weakness Repeat
  • 395786 2021-004
    Material Weakness Repeat
  • 395787 2021-004
    Material Weakness Repeat
  • 395788 2021-004
    Material Weakness Repeat
  • 395789 2021-005
    Material Weakness Repeat
  • 395790 2021-005
    Material Weakness Repeat
  • 395791 2021-006
    Material Weakness
  • 395792 2021-006
    Material Weakness
  • 395793 2021-006
    Material Weakness
  • 395794 2021-006
    Material Weakness
  • 395795 2021-006
    Material Weakness
  • 395796 2021-006
    Material Weakness
  • 395797 2021-006
    Material Weakness
  • 395798 2021-007
    Material Weakness
  • 972212 2021-003
    Material Weakness Repeat
  • 972213 2021-003
    Material Weakness Repeat
  • 972214 2021-003
    Material Weakness Repeat
  • 972215 2021-003
    Material Weakness Repeat
  • 972216 2021-003
    Material Weakness Repeat
  • 972217 2021-003
    Material Weakness Repeat
  • 972218 2021-003
    Material Weakness Repeat
  • 972219 2021-003
    Material Weakness Repeat
  • 972220 2021-003
    Material Weakness Repeat
  • 972221 2021-003
    Material Weakness Repeat
  • 972222 2021-004
    Material Weakness Repeat
  • 972223 2021-004
    Material Weakness Repeat
  • 972224 2021-004
    Material Weakness Repeat
  • 972225 2021-004
    Material Weakness Repeat
  • 972226 2021-004
    Material Weakness Repeat
  • 972227 2021-004
    Material Weakness Repeat
  • 972228 2021-004
    Material Weakness Repeat
  • 972229 2021-004
    Material Weakness Repeat
  • 972230 2021-004
    Material Weakness Repeat
  • 972231 2021-005
    Material Weakness Repeat
  • 972232 2021-005
    Material Weakness Repeat
  • 972233 2021-006
    Material Weakness
  • 972235 2021-006
    Material Weakness
  • 972236 2021-006
    Material Weakness
  • 972237 2021-006
    Material Weakness
  • 972238 2021-006
    Material Weakness
  • 972239 2021-006
    Material Weakness
  • 972240 2021-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $18.69M
66.038 Training, Investigations, and Special Purpose Activities of Federally-Recognized Indian Tribes Consistent with the Clean Air Act (caa), Tribal Sovereignty and the Protection and Management of Air Quality $590,039
21.027 Coronavirus State and Local Fiscal Recovery Funds $424,474
21.023 Emergency Rental Assistance Program $140,105
93.047 Special Programs for the Aging_title Vi, Part A, Grants to Indian Tribes_part B, Grants to Native Hawaiians $122,261
93.568 Low-Income Home Energy Assistance $96,198
15.022 Tribal Self-Governance $66,040
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $60,887
93.556 Promoting Safe and Stable Families $56,768
66.926 Indian Environmental General Assistance Program (gap) $45,617
10.558 Child and Adult Care Food Program $39,832
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $23,004
93.788 Opioid Str $22,345
93.054 National Family Caregiver Support, Title Vi, Part C, Grants to Indian Tribes and Native Hawaiians $21,814
20.509 Formula Grants for Rural Areas and Tribal Transit Program $17,066
93.569 Community Services Block Grant $9,232
93.600 Head Start $4,754
45.311 Native American and Native Hawaiian Library Services $2,759
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,494
21.026 Homeowner Assistance Fund $2,450
16.841 Voca Tribal Victim Services Set-Aside Program $1,049
93.499 Low Income Household Water Assistance Program $920
14.867 Indian Housing Block Grants $238
93.575 Child Care and Development Block Grant $163
15.904 Historic Preservation Fund Grants-in-Aid $0